RATIO FORMULA SHEET

RATIOS FORMULA RATIOS FORMULA

Profitability Ratios Activity Ratios

Return on Capital PBIT x 100% Turnover (Sales)
Employed (ROCE) Capital Employed Asset Turnover Total Assets
Ans in % Ans in no. of times
Gross Profit x 100%
Turnover (Sales) Avg Inventory x 12 or 365
Gross Profit Margin Inventory days
Ans in % COGS

PBIT x 100% Rate of Stock COGS_ ans:No.of time

Net Profit Margin
Turnover (Sales) Turnover Average Sock
Ans in %

Profit after Tax x 100% Trade Payable period Creditors(A/cs Payable)

Return on Equity
Share capital + Reserves (Creditors’ period) x 12months or 365dys
Ans in % Purchases (COGS)
Market Share Price Trade Receivable Debtors OR
Price Earnings Ratio
Earnings per share (EPS) period OR (Debtors’ (A/cs Receivable) x12or36
(PE ratios)
(ans in times) period) Turnover (sales)

Profit after Tax x 100% Solvency Ratios /

Return on Equity
Ans in % Leverage ratios
Share capital + Reserves

Profit after Tax & Pref dividends Total liabilities___

Earnings Per Share
Number of Ordinary Shares Debt-to- Equity Ratio Ordinary Share cap +
(EPS)
(ans in $) Preference share cap

PBIT_________
Times Interest Earned Interest paid (charges)
Liquidity Ratios or Interest Cover (No. of times)

Current Assets
Current Liabilities Debt-to-Assets Total debt____
Current Ratio
No. of times/ratio form Total assets

Current Assets – Inventory Debt-to-Capital Today Debt_________

Acid Test (Quick
Current Liabilities Ratio  (Total Debt + Total Equity
Ratio)
No. of times/ratio form

Cash and cash equivalents

Cash Ratio
Current liabilities

RATIOS FORMULA
Dividend Ratios

Dividend Cover Earnings per share (EPS)_

Dividend per share Ans: No. of times
Dividend yield Dividend per share__ x 100
Market value per hare Ans in %
Dividend payout Dividend payout
Net Income