Current Ratio Profit after tax and preference dividends

Current Ratio Profit (after tax and preference dividends) Number of Issued Ordinary Shares

Earnings Per Share (EPS) Operating Profit Interest Charges

Interest Cover Trade Debtors X 12 (or 365) Credit Sales

Debtors Days (Average period of credit Allowed) Gross Profit Cost of Sales X 100

Mark-Up Profit before interest and tax Shareholders funds plus LT Liabilities X 100

Return on Capital Employed (ROCE) Profit (after tax and preference dividends) Total Ordinary Dividend

Dividend Cover Sales Fixed Assets

Fixed Asset Turnover Cost of Sales Average Stock ( (OS 2+ CS) )

Stock Turnover Market Price per Share EPS (Earnings per share)

P/E Ratio Current Assets – C. Stock Current Liabilities

Acid Test Net Profit before interest and tax Sales X 100

Net Margin Market Price per Share Dividend per Share

Price Dividend Ratio Debt Capital : Equity Capital

Debt/Equity Ratio Profit (after tax and preference divs) Ordinary Shares plus reserves X 100

Return on Shareholders Funds Total Ordinary Dividend Number of issued ordinary shares

DPS Dividend per share Gross Profit Sales X 100

Gross Margin Debt Capital Total Capital X 100

Debt/Total Capital Percentage Dividend per Share Market Price per Share X 100

Dividend Yield Trade Creditors X 12 (or 365) Credit Purchases

Creditors Days Current Assets (Average period of credit received) Current Liabilities