Gross profit margin
Gross profit / Sales revenue x 100
Operating profit margin
Operating profit / Sales revenue x 100
Profit for the year margin
Profit for the year / Sales revenue x 100
Return on capital employed
Operating profit / Total equity + Non-current liabilities x 100
Current ratio
Current assets:Current liabilities
Gearing
Non-current liabilities / Total equity + Non-current liabilities
Payables days
Payables / Cost of sales x 365
Receivables days
Receivables / Sales revenue x 365
Inventory turnover
Cost of sales / Average inventories held