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WorksheetsRatio Analysis - formula and calculations (A Level Accounts)
Total questions: 19
Worksheet time: 10mins
Capital Gearing =
Non Current Liabilities/ issued share capital + non current liabilities x 100
Non Current Liabilities/ issued share capital - non current liabilities x 100
Non Current Liabilities/ issued share capital + non current liabilities
Non Current Liabilities/ issued share capital x 100
Liquid Capital/Acid Test ratio =
(Current Assets - Closing Inventory) - Current Liabilities
Current Assets + Current Liabilities
(Current Assets + Closing Inventory) / Current Liabilities
(Current Assets - Inventory) / Current Liabilities
Dividend per share / Market price per share x 100
Dividend yield
Dividend cover
Interest cover
Price Earnings
Current Ratio
Current Assets - Current Liabilities
Current Assets + Current Liabilities
Current Assets / Current Liabilities
Current Assets / Total Assets
Expenses / Revenue x 100 =
Gross Profit margin
Gross profit mark up
Expenses in relation to revenue
Profit in relation to revenue
Earnings in pence (profit after tax in pence) / Number of ordinary shares issued
Price Earnings
Dividend cover
Interest cover
Earnings per share
Gross profit margin =
Gross Profit - Revenue x 100
Revenue / Gross Profit x 100
Gross Profit / Revenue x 100
Revenue + Gross Profit x 100
Profit after interest and tax / Ordinary share dividends paid =
Dividend yield
Interest cover
Dividend cover
Earnings per share
Interest Cover =
Profit before interest and tax / Interest payable
Interest payable / Profit before interest and tax
Profit after tax / Interest payable
Profit before tax / Interest payable
Trade Payable days =
Trade payables / Purchases x 365
Purchases / Trade Payables x 365
Trade Payables / Credit purchases x 365
Credit Purchases / Trade Payables x 365
Current market price/ Earnings per share =
Earnings per share
Price Earnings
Dividend cover
Interest cover
Gross Profit/ Cost of Sales x 100
Mark up
Margin
Profit in relation to revenue
Expenses in relation to revenue
Profit from operations / (Equity + non current liabilities) x 100
Profit in relation to revenue
Gearing
Return on Capital Employed
Liquid capital ratio
Profit in relation to revenue =
Profit for the year / Revenue x 100
Profit for the year (before interest and tax) / Revenue x 100
Profit for the year (before tax) / Revenue x 100
Profit from operations / Revenue x 100
Inventory Turnover (days)
Cost of sales / Average inventory x 365
Average inventory / Cost of sales x 365
Cost of Sales / Closing inventory x 365
Closing inventory / Cost of sales x 365
Trade Receivables / Credit Sales x 365
Trade Payable days
Current Ratio
Inventory turnover (days)
Trade receivable days
Cost of Sales / Average Inventory
Inventory turnover (days)
Inventory turnover (times)
Closing Inventory
Opening Inventory
Capital and Equity mean the same thing
True
False
