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Interpretation of Financial Statements - Coggle Diagram
Interpretation of Financial Statements
Financial Position
Inventory Turnover Ratio
Cost of Sales / Closing Inventory
Closing Inventory / Cost of Sales X 365 days
Trade Receivables Collection Period
Trade Receivables / Credit Sales X 365 days
Quick Ratio
Current Assets - Closing Inventory / Current Liabilities
Trade Payable Payment Period
Trade Payables / Credit Purchases X 365 days
Current Ratio
Current Assets / Current Liabilities
Long-Term Financial Stability
Gearing
Non-Current Liabilities / Equity + Non-Current Liabilities
Interest Cover
Profit Before Tax and Interest / Finance Costs
Investors' Ratio
Price Earning Ratio
Current Share Price/ Latest EPS
Dividend Yield Ratio
Dividend per Share / Market Price per Share
Earnings Per Share
(PAT - Pref. Dividends) / Weighted Units of Shares
Dividends Cover
PAT / Dividends
Financial Performance
Operating Profit Margin
Operating Profits / Sales Revenue X 100%
Return on Capital Employed
Operating Profits / Capital Employed X 100%
Gross Profit Margin
GP / Sales Revenue X 100%
Assets Turnover Ratio
Sales Revenue / Capital Employed
Revenue
(Last Year - This Year) / Last Year