FORMULAE

PROFITABILITY RATIO
1) GROSS PROFIT RATIO (GROSS PROFIT / SALES REVENUE) * 100
2) OPERATING PROFIT RATIO (OPERATING PROFIT / SALES REVENUE) * 100
3) PAT / NET PROFT RATIO (NET PROFIT / SALES REVENUE) * 100
4) RETURN ON CAPITAL EMPLOYED (ROCE) (PBIT / CAPITAL EMPLOYED) * 100
5) RETURN ON CAPITAL / EQUITY (PAT / SHARE HOLDER EQUITY) * 100
6) ASSET TURNOVER SALES / NET ASSETS

LIQUIDITY RATIO / SHORT TERM SOLVANCY RATIO

1) CURRENT RATIO CURRENT ASSETS / CURRENT LIABILTIES
2) ACID TEST / QUICK RATIO (CURRENT ASSETS – INVENTORIES) / CURRENT LIABILITIES

EFFICIENCY RATIO
1) INVENTORY TURNOVER COST OF SALE / ENDING OR AVG INVENTORY
2) INVENTORY PERIOD ( ENDING OR AVG INVENTORY / COST OF SALE) * 365
3) RECIVEBLE TURNOVER CREDIT SALES / ENDING OR AVG RECIEVABLE
4) RECIVEBLE PERIOD (ENDING OR AVG RECIEVABLE / CREDIT SALES) * 365
5) PAYABLE TURNOVER CREDIT PURCHASE / ENDING OR AVG PAYABLE
6) PAYABLE PERIOD (ENDING OR AVG PAYABLE / CREDIT PURCHASE) * 365

FAINANCIAL RATIO
NON CURRENT LIABILTIES / (NCL + SHARE HOLDER EQUITY) *100
1) GEARING RATIO
(NON CURRENT LIABILTIES / SHARE HOLDER EQUITY ) * 100
2) INETERST COVER PBIT / INTEREST PERIOD
3) DEBIT RATIO NON CURRENT LIABILTIES / EQUITY) *100