Escolar Documentos
Profissional Documentos
Cultura Documentos
(A)
(B)
PROFITABILITY RATIOS
Gross Profit
GROSS PROFIT RATIO
=
Sales
Credit Sales
DEBTORS TURNOVER
=
Average Debtors
Operating Profit*
OPERATING PROFIT
RATIO
CREDITORS TURNOVER
=
Average Creditors
INVENTORY TURNOVER
Credit Purchases
Operating Profit*
=
RETURN ON TOTAL
ASSETS (ROA)
Cost of Sales
Capital Employed***
Average Inventory
Cost of Sales
Operating Profit*
BASIC EARNING POWER =
(BEP)
Credit Sales
Credit Purchases
Sales
RETURN ON CAPITAL
EMPLOYED (ROCE)
Sales
TOTAL ASSET TURNOVER
(C)
SHAREHOLDER'S FUNDS/MARKET VALUE RATIOS
Dividends per share
DIVIDEND YIELD
=
Market Price per share
DIVIDEND COVER
Notes
=
Ordinary dividends
Common Equity
=
Book value per share****
=
# of Ord. shares in issue
Page 1
Operating Profit
=
Interest chagres
Operating profit +
EBITDA
Coverage Ratio
Depreciation +
Lease payments
=
Interest + principal
pmts + lease pmts
Operating Activities +
= Interest Paid+Taxes Paid
Interest Paid
Operating Activities
Sales
Net Cash Flow from
Operating Activities
Long-Term Debt
GEARING RATIO
=
Capital Employed***
Total Debt
DEBT RATIO/
DEBT TO ASSET RATIO
DEBT TO EQUITY
Total Assets
Total Debt
Common Equity
(E)
LIQUIDITY RATIOS
Current Assets
CURRENT RATIO
QUICK RATIO
Current Liabilities
Current Liabilities
=
Average Current Liabilities
Page 2
Page 3
Taxes Paid
Page 4