1. Gross profit margin = gross profit margin ÷ sales × 100%
2. Operating profit margin = PBIT(profit before interests and tax)÷ sales × 100%
3. Asset turnover = sales revenue÷capital employed
4. Capital employed = shareholder’s equity + long-term debts
=total assets-current liability
5. ROCE = operating profit margin × asset turnover
= PBIT÷ capital employed ×100%
1. Current ratio = current asset ÷ current liability
2. Quick ratio = (current asset - inventory)÷ current liability
1. Receivable days = trade receivable ÷ credit sales × 365
2. Inventory turnover period = inventory ÷ cost of sales × 365
3. Payable payment period = trade account payable÷purchase(or cost of sales)× 365
1. Debt ratio = total debts ÷ total assets ×100%
2. Gearing ratio = total long term debt÷(shareholder’s equity + long-term debt)×100%
Or
Total long term debt ÷ (total asset-current liabilities)× 100%
3. Interest cover = PBIT ÷ interest charges
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