Gross profit margin
(Gross Profit / Revenue) x 100
Expense/Revenue percentage
(Specified expense / Revenue) x 100
Operating profit percentage
(Operating profit / revenue) x 100
Return on capital employed
(Operating profit / capital employed) x 100
Return on shareholders funds
(Profit after tax / Total equity) x 100
Current ratio
CA / CL
Quick ratio / Acid test
(CA - Inv) / CL
Inventory turnover
Cost of sales / Inventories
Inventory holding period days
(Inventories / Cost of sales) x 365
Receivables collection period
(Trade receivables / Revenue) x 365
Payables payment period
(Trade payables / Cost of sales) x 365
Working capital cycle
Inventory days + receivable days - payable days
Asset turnover (net assets)
Revenue / (Total assets - current liabilities)
Asset turn over (NCA)
Revenue / NCA
Interest cover
Operating profit / Finance costs
Gearing
(NCL / (NCL + Total equity)) x 100
