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BB301 - Financial Ratios Quiz

Total questions: 7

Worksheet time: 6mins

Name
Class
Date
1.

From 2015 to 2016, the Current Ratio went from 1.32:1 to 1.19:1; and the Acid Test Ratio went from 0.9:1 to 0.86:1.

With this in mind, has the liquidity position of D&C plc improved over the past two years?

a)

Both current ratio and acid test ratio have improved

b)

Both the current ratio and acid test ratio have worsened

c)

Current ratio has improved but acid test ratio has worsened

d)

Current ratio has worsened but acid test ratio has improved

2.

From 2015 to 2016, the Gross Profit Margin went from 32.86% to 50.19%; ROCE from 31.8% to 53.0%; and Net Profit Margin from 14.71% to 27.14%.

Using these ratios, we see that the profitability of D&C plc over the past two years ...

a)

Has steadily worsened

b)

Has stayed the same

c)

Has seen a strong increase

d)

I have no idea what these figures mean...

3.

From 2015 to 2016, the Inventory Turnover went from 7.58 time to 6.97 times; Payable Days from 102 to 100; and Receivables Days from 59 to 56.

Using these ratios to evaluate the financial efficiency of D&C plc over the past two years, we see that ...

a)

... all ratios getting stronger

b)

.. inventory turnover and receivables strengthening, but payables days worsening

c)

... inventory turnover and receivables worsening, but payables days strengthening

d)

... all ratios getting weaker

4.

A firm has capital employed of £45m; current assets of £17m; current liabilities of £2.9m and non-current liabilities of £10.9m.

What is its current ratio value?

a)

14.1 million

b)

5.86:1

c)

37.78%

d)

1.23:1

5.

Which financial ratio considers the long-term liabilities of a firm?

a)

Gearing

b)

Return on Capital Employed

c)

Net Profit Margin

d)

Receivables days

6.

Which two financial ratios are measurements of financial efficiency?

a)

Gearing and Payables days

b)

Net profit margin and Current Ratio

c)

Payables Days and Receivables Days

d)

Gearing and Inventory Turnover

7.

A&B Assets Ltd has the following financial information:

Receivables £10 million

Net Assets £120 million

Inventory £16 million

Gross Profit £64 million

Current Assets £32 million

Sales Revenue £56.5 million

Calculate the receivables days value for this company.

a)

5.65 days

b)

57 days

c)

64.6 days

d)

31.25 days