Return on total assets (Profitability)
Operating profit + investment income / average total assets.
Cost of debt (return on capital) (profitability)
Finance costs / Average debt capital
Return on Equity (Profitability)
Operating profit + investment income - Finance costs / Average equity
Return on financial assets (Profitability)
Investment income / Average financial assets
Gross Profit Margin
Gross profit / revenue
Operating profit margin
Operating profit / revenue
EBIT margin
Profit before tax + finance costs / Revenue
Net profit margin
Profit after tax / revenue
Current ratio (Liquidity)
Current assets / current liabilities
Acid test ratio (liquidity)
Current assets - inventory - prepayments / current liabilities
Turnover ratio of CA
Net revenue / Average current assets
Turnover time of CA
(Average current assets / net revenue) *360
Turnover ratio of PPE
Net revenue / Ave. PPE at CV
Turnover time of PPE
(Average PPE at CV / Net revenue) *360
Turnover ratio of trade receivables
Credit revenue / Average trade receivables
Turnover time of trade receivables
(Average trade receivables / Credit revenue) *360
Turnover ratio of inventory
Cost of sales / Average inventory
Turnover time of inventory
(Average inventory / Cost of sales) *360
Cash/ credit sales ratios
Profit pm / investment pm
Debt ratio (solvency)
Debt capital (total liabilities) / total assets
Finance cost cover ratio
Profit before finance cost and tax / finance cost
Ordinary div coverage ratio
Earnings per share / dividend per share
Earnings per share ratio (Inv ratio)
Attributable earnings / Average number of ordinary shares issued
Earnings yield (Inv ratio)
Earnings per share / market price per share
