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Accounting ratios (Investment ratios (Dividend per share :bulb:Total…
Accounting ratios
Investment ratios
Dividend per share
:bulb:Total dividends/ Number of ordinary shares *100 pence
Dividend yield
:bulb: Dividend per share/ market share price * 100%
dividend cover
Profit for ordinary shareholders/ total dividends( times)
Earning per share(EPS)
Profit for ordinary shareholders/ number of ordinary shares(*100 pence)
Price earning ratio
Market share price/ earnings per share (years)
profitability ratios
Return on equity
Profit for ordinary shareholders/ Equity (*100%)
Return on capital employed( ROCE)
Operating profit/( Equity+ non-current liabilities) *100%
Capital turnover
Revenue/ (Equity+ Non-current liabilities) times
Operating profit margin
Operating profit/ Revenue *100%
Gross profit margin
Gross profit/ revene *100%
liquidity and efficiency ratios
Liquidity
Acid test ratio
(Current assets-Inventories) /current liabilites
current ration
Current assets/ current liabilities
Efficiency
Inventory holding period
Inventory/ cost of sale*12 for month
Trade receivables collection period
Trade receivables/ revenue *12
Trade payables payment period
Trade payable/cost of sales *12 month
Solvency ratios
Debt/equity ratio
Non-current liabilities/equity *100%
Interest cover
Operating profit/Interest payable(times)