Leaving Cert Ratio Analysis

• Return on Capital Employed

• Return on Shareholders Funds

• Gearing

• Interest Cover

• Return on Shareholders Funds

• Gearing

• Return on Capital Employed

• Net Profit Percentage

Which is the Current Ratio and what is the ideal figure

• Current Assets - closing Stock : Current Liabilities

• Current Assets : Current Liabilities

• 2:1

• 1:1

What is the formula for interest cover?

• Net Profit Percentage

• Gross mark up

• Return on Capital Employed

• Gross Profit Margin

Net profit + tax + interest

(net profit before interest and tax) is the same as

• Gross profit

• Capital employed

• Operating profit

• Reserves

• Credit Purchases

• Cash Sales

• Cash Purchases

• Credit Sales

When greater than 50% of the capital in a business is debt capital we say that the business is

• Insolvent

• Highly Geared

• Lowly geared