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Related Flashcards
Related Topics
Cards In This Set
| Front | Back |
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Current Ratio
|
Current Assets/ Current Liabilities
|
|
Liquidity ratio
|
Total Current Assets/ Total Current Debt
Higher Iindicates More Liquidity |
|
Quick (Acid Test) Ratio
|
Current Assets - Inventory / Current Liabilites
|
|
Inventory Turnover
|
Cost of Sales / Inventory
|
|
Average Collection Period
|
Trade reciavables/ Average sales per day
|
|
Average Payment Period
|
Trace and other Payables/ Avg Purchases Per day
|
|
Debt Ratio
|
Total Liabilites/ Total Assets
|
|
Times Interest Earned
|
Earnings before interest and tax/ Interest
|
|
Gross Profit
|
Gross Profit / Sales
|
|
Net Profit
|
Profit for the year - Preference share dividend/ Sales
|
|
Earnings per share
|
Profit for the year - Preference share dividend/ # of shares issued
|
|
Return on Total Assets (ROA)
|
Profit for the year - preference share dividend/ total assets
|
|
Return on common equity (ROE)
|
Profit for the year - preference share dividend/
Total Assets - Preference Share Capital |
|
Price/Earnigs Ratio
|
Share Price / [Earnings Per Share]
|
|
Share Market/ Book Ratio
|
Total Equity - Preference Share Capital/
Number of ordinary shares outstanding |
