Ratio Analysis - AQA Business

Gross Profit

• Operating Profit / Capital Employed then X 100

• Sales Revenue - Cost Of Sales

• Gross Profit / Sales Revenue x 100

• Sales Revenue - Cost Of Sales - Operating Expenses

Receivables / Sales Revenue x 365

• Payables Days

• Receivables Days

• Inventory Turnover

• ROCE

Operating Profit

• Operating Profit / Capital Employed then X 100

• Sales Revenue - Cost Of Sales

• Gross Profit / Sales Revenue x 100

• Sales Revenue - Cost Of Sales - Operating Expenses

Operating Profit / Sales Revenue x 100

• Operating Profit Margin %

• Profit for Year

• Current Ratio

• Gearing Ratio %

Operating Profit - Net Finance - Tax

• Operating Profit Margin %

• Profit for Year

• Current Ratio

• Gearing Ratio %

Non-Current Liabilities / Total Equity + Non-Current Liabilities then X 100

• Operating Profit Margin %

• Profit for Year

• Current Ratio

• Gearing Ratio %

Gross Profit Margin %

• Operating Profit / Capital Employed then X 100

• Sales Revenue - Cost Of Sales

• Gross Profit / Sales Revenue x 100

• Sales Revenue - Cost Of Sales - Operating Expenses

Payables / Cost of Sales x 365

• Payables Days

• Receivables Days

• Inventory Turnover

• ROCE

Cost of Sold / Average Inventories Held

• Payables Days

• Receivables Days

• Inventory Turnover

• ROCE

Return on Capital Employed (ROCE)

• Operating Profit / Capital Employed then X 100

• Sales Revenue - Cost Of Sales

• Gross Profit / Sales Revenue x 100

• Sales Revenue - Cost Of Sales - Operating Expenses