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

2. Earnings Per Share (EPS) Operating Profit Interest Charges

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

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

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

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

7. Dividend Cover Sales Fixed Assets

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

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

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

11. Acid Test Net Profit before interest and tax Sales X 100

12. Net Margin Market Price per Share Dividend per Share

13. Price Dividend Ratio Debt Capital : Equity Capital

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

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

16. DPS Dividend per share Gross Profit Sales X 100

17. Gross Margin Debt Capital Total Capital X 100

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

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

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