BTEC Business Learning Aim F

Gross Profit Margin =

• (NP/Revenue) x 100

• (Revenue/GP) x 100

• (GP/Revenue) x 100

• Cost of Goods Sold/Revenue

Current Ratio =

• Current Assets / Current Liabilities

• Total Inflows / Total Outflows

• Current Liabilities / Current Assets

• (Current Assets - Inventory) / Current Liabilities

Mark-up =

• (COGS/NP) x 100

• (COGS/GP) x 100

• (NP/COGS) x 100

• (GP/COGS) x 100

ROCE =

• (COGS / Capital Employed) x 100

• (Profit / Capital Employed) x 100

• (Revenue / Capital Employed) x 100

• (Contribution / Capital Employed) x 100

On the SOFP, net assets will always equal

• Current Liabilities

• Non-current Assets

• Capital Employed

• Net Current Assets

Liquid Capital Ratio =

• Current Assets / Current Liabilities

• (Profit / Capital Employed) x 100

• (Opening Inventory + Closing Inventory) x 2

• (Current Assets - Inventory) / Current Liabilities

Gross Profit =

• Revenue - Expenses

• Revenue - COGS

• Revenue / COGS

• Revenue + Expenses

COGS =

• Opening Inventory x Purchases + Closing Inventory

• Opening Inventory - Purchases + Closing Inventory

• Opening Inventory + Purchases / Closing Inventory

• Opening Inventory + Purchases - Closing Inventory

Net Book Value

• Cost + Depreciation

• Depreciation - Cost

• Cost x Depreciation

• Cost - Depreciation

Net Current Assets =

• Current Assets - Current Liabilities

• Current Liabilities - Current Assets

• Non-Current Assets - Non-current Liabilities

• Non-Current Liabilities + Current Assets