Current Ratio Profit (after tax and preference dividends) Number of Issued Ordinary Shares

Earnings Per Share (EPS) Operating Profit Interest Charges

Interest Cover Trade Debtors X 12 (or 365) Credit Sales

Debtors Days (Average period of credit Allowed) Gross Profit Cost of Sales X 100

Mark-Up Profit before interest and tax Shareholders funds plus LT Liabilities X 100

Return on Capital Employed (ROCE) Profit (after tax and preference dividends) Total Ordinary Dividend

Dividend Cover Sales Fixed Assets

Fixed Asset Turnover Cost of Sales Average Stock ( ) (OS + CS) 2

Stock Turnover Market Price per Share EPS (Earnings per share)

P/E Ratio Current Assets – C. Stock Current Liabilities

Acid Test Net Profit before interest and tax Sales X 100

Net Margin Market Price per Share Dividend per Share

Price Dividend Ratio Debt Capital : Equity Capital

Profit (after tax and preference divs) Ordinary Shares plus reserves Debt/Equity Ratio X 100

Return on Shareholders Funds Total Ordinary Dividend Number of issued ordinary shares

DPS Dividend per share Gross Profit Sales X 100

Gross Margin Debt Capital Total Capital X 100

Debt/Total Capital Percentage Dividend per Share Market Price per Share X 100

Dividend Yield Trade Creditors X 12 (or 365) Credit Purchases

Current Assets Current Liabilities Creditors Days (Average period of credit received)