- Gross profit ratio = (Gross profit / Net
sales) x 100
- Net profit ratio = (Net profit / Net
sales) x l00
- Operating profit ratio = (Operating profit
/ Net sales) x 100
- Expense ratios = (Individual expenses /
Net sates) x 100
- Operating (cost) ratio = (Operating cost
/ Net sales) x 100
- Net profit to net worth ratio = (Net
profit after interest and tax / Net worth) x 100
-
Return on capital employed
(ROI) = (Net profit before interest, tax / Capital employed) x 100
-
Earning per share = net profit
available for equity shareholders / Number of equity shares
-
Dividends per share = Dividend
amount / Number of equity shares
-
Capital employed turnover
ratio = Cost of sales / Capital employed
-
Fixed assets turnover ratio =
Cost of sales or sales / Fixed assets
-
Working capital turnover ratio
= Cost of sales or Net sales / Net working capital
-
Inventory turnover ratio =
Cost of goods sold / Average inventory
-
Debtors (receivables) turnover
ratio = Annual net credit sales / Average accounts receivable
-
Debtors (receivables)
collection period = Accounts receivables / Net credit sales per day
-
Creditors turnover ratio = Net
credit purchases / Average creditors
-
Average credit period =
Average account payables / Net credit purchases per day
-
Current ratio = Current assets
/ Current liabilities
-
Quick ratio/Acid test ratio =
Quick assets / Current liabilities
-
Debt Equity Ratio = Total long term debts
/ shareholder' funds
- Debt to net worth = Total long term debt /
Shareholder's funds
- External-internal equity = External equity
/ Internal equity
- Debt vs. funds = total long term debts /
Total long term funds
- Debt service ratio = Earnings before
interest and taxes / Fixed interest charges
- Fixed assets ratio =Net fixed assets /
Long-term funds
- Solvency (debt to total funds) ratio =
Total liabilities / Total assets
- Reserves to capital ratio = Reserves /
Capital
- Capital gearing ratio =Equity / Fixed
interest hearing securities
- Proprietary ratio = Proprietor's funds /
Total assets
