Financial Reporting main RATIOS COMPUTATION (ro.

) CALCUL INDICATORI CF BILANT

WkC Turnover Ratios (ro.) INDICATORI DE ACTIVITATE (DE GESTIUNE)

8.1) Inventory t/o ratio (ro.) Viteza de rotaţie a stocurilor = Costul vânzărilor /Stocul mediu

Cost of goods sold

Inventory turnover ratio 
Average stocks (average inventories)
Costul vânzarilor
Viteza de rotatie a stocurilor 
Stocul mediu

Cost of goods sold/Costul vânzărilor = Cummulated entries, Credit: stocks, inventories/Rc stocuri

Cost of goods sold (costul vânzărilor): CEC331+CEC332+CEC345+CEC371

Average inventory (stock) = Simple arithmetic mean (Stocul mediu)

Beginning balance / Initial amounts = stoc început per = Si
Ending balance = stoc sf per = Sf

Opening balance Closing b.

Average inventory
2
OB331 OB332 OB345 OB371 CB331 CB332 CB345 CB371
2

8.2) Days sales in inventory (ro. Numarul de zile de stocare)

Average inventory
Dsi 365
COGS

9.1) Accounts Receivable Turnover ratio (ro. Viteza de rotatie a debitelor clienti)

Net turnover t/o PnL rd.01

AR t/o
Average AR during year Si4111 Si413 Sf4111 Sf413
2
Accounts receivable  Credit sales for the year (Net Turnover)
turnover ratio Average accounts receivable during the year

9.2) Days Sales in Accounts Receivable (ro. Viteza de rotatie a debitelor clienti)
Days sales in Average accounts receivable during the year 365
Ds AR 365
accounts receivables
Credit sales for the year Net Turnover Accounts receivable
turnover ratio

OB CB 4111 & 413

Ds AR 2
T/O PnL row 01

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10.1) Accounts Payable t/o ratio (ro.) Viteza de rotaţie a creditelor furnizor

Purchases credit value of the acquisitions

Accounts payable t/o
Average accounts payable

Purchases (CEd 30, 32, 35, 37, 38) or CEd301+CEd302

+CEd303+ CEd371 (assuming 371 is from acquisitions)

10.2) Days payable outstanding

Average accounts payable payables
Days payable outstanding 365
Credit value of the acquisitions acquisitions

365
𝐃𝐩𝐨
AP t/o

ASSETS TURNOVER
11) Fixed Assets Turnover Ratio (ro.)Viteza de rotaţie a activelor imobilizate

Total revenues for the year Sales, T/o, F20 r. 1

FxA NcA t/o
Average net fixed assets during the year F10

12) Total Assets Turnover Ratio (ro.) Viteza de rotaţie a activelor totale
Total revenues for the year
Total Assets Turnover Ratio
Average total assets during the year Nc, Crt. , Adv. Payments

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PROFITABILITY RATIOS (ro. INDICATORI DE PROFITABILITATE (RANDAMENT, RENTABILITATE))
13) Profitability of the capital employed (ro.) Rentabilitatea capitalului angajat
aka Return on Capital Employed
EBIT Net Profit, Net of Interest CBc121 CEd691 CEd666
Profitability of the Employed Capital 100 100
Employed Capital Cpr. F10 DTL F10

14) Gross profit margin (ro.) Marja bruta din vânzări ≠ Gross sales margin aka Commercial gross margin (Marja comercială
brută)

Gross profit income 707 607 701 CEc345

Gross profit margin 100 100
Net turnover PnL r. 1

Commercial gross margin/

Gross profit income from commodity sales 707 607
Gross sales margin 100 100
Net turnover PnL r. 1

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