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profitability and return ratios
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- these include the following: gross profit margin = (Turnoer - cost of sales)/turnoerreturn on capital employed = (gross profit - expenses)/turnoernet profit margin = profit before interest and tax/(fixedassets + net current assets - long term liabilities) Return on equity (ROE) = Net profit after tax / equity...
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liquidity ratios
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- measure of a company's ability to meet maturing short-termobligations. Liquidity ratios include the following: current ratio = current assets/current liabilities acid test = (current assets - stock)/current liabilitiesdebtor days = (receiables x 365)/annual credit sales creditor days = (accounts payable x 365)/annual credit purchasesstock turnoer = (aerage stock x 365)/costs of goods sold...
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yield
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- normally the annual rate of return on an inestment expressedas a percentage rate of the current price....
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leerage
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- measured by the debt/equity ratio. It shows the use ofborrowed money to enhance the return on owners' equity.A higher ratio allows inestors to participate in profitsand losses of substantially larger amounts of money thanthey originally own. Also called gearing....
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