Save
Busy. Please wait.
Log in with Clever
or
show password
Forgot Password?
Don't have an account?  Sign up 
Sign up using Clever
or
Username is available taken
show password


Make sure to remember your password. If you forget it there is no way for StudyStack to send you a reset link. You would need to create a new account. Your email address is only used to allow you to reset your password. See our Privacy Policy and Terms of Service.

Already a StudyStack user? Log In

Reset Password
Enter the associated with your account, and we'll email you a link to reset your password.
focusNode
Didn't know it?
click below
 
Knew it?
click below
Don't Know
Remaining cards (0)
Know
0:00
edit
Embed Code - If you would like this activity on your web page, copy the script below and paste it into your web page.

  Normal Size     Small Size show me how

Financial Ratios

BusMan (1st Year)

TermDefinition
Return on Assets (operating profit+investment income/average total assets) x 100 = %
Return on Equity (operating profit + investment income - financial assets/ average total equity) x 100 = %
Return on Debt Capital (finance costs/average debt capital) x 100 = %
Return on Financial Assets (investment income/average financial assets) x 100 = %
Gross Profit Margin (Gross profit/revenue) x 100 = %
Mark-up Percentage (Gross profit/cost of sales) x 100 = %
Operating Profit (operating profit/revenue) x 100 = %
EBIT Margin (profit before tax + finance costs/revenue) x 100 = %
Net Profit Margin (profit after tax/revenue) x 100 = %
Current ratio current assets/ current liability = no unit
Acid test ratio (current assets - inventory - prepayments/current liability) x 100 = no unit
Turnover ratio of assets net revenue/average current assets = times
Turnover time of assets average current assets/net revenue x 360 = days
Turnover ratio of PPE net revenue/average PPE at carrying value = times
Turnover time of PPE average PPE at carrying value/net revenue x360 = days
Turnover ratio of trade receivables credit revenue/average trade receivables = times
Turnover time of trade receivables average trade receivables/credit revenue x360 = days
Turnover ratio of inventory cost of sales/average inventory = times
Turnover time of inventory average inventory/cost of sales x 360 = days
debt-to-asset ratio debt capital/total assets OR debt capital/total capital = %
finance cost average profit before financial cost and tax/finance costs = times
ordinary dividend coverage earnings per share/dividend per share OR earnings yield/dividend yield OR (profit after tax - preference share dividends)/ordinary dividends declared = times
earnings per share attributable earnings/average number of shares issued = cents
earnings yield earnings per share/market prices per share = %
dividend per share ordinary dividend declared/average number of ordinary shares = cents
dividend yield dividend per share/market price per share = %
price earnings ratio market price per share/earnings per share = no units
book value per share (shareholders equity - preference shares - intangiable costs)/number of ordinary share issued = cents
Popular Business sets

 

 



Voices

Use these flashcards to help memorize information. Look at the large card and try to recall what is on the other side. Then click the card to flip it. If you knew the answer, click the green Know box. Otherwise, click the red Don't know box.

When you've placed seven or more cards in the Don't know box, click "retry" to try those cards again.

If you've accidentally put the card in the wrong box, just click on the card to take it out of the box.

You can also use your keyboard to move the cards as follows:

If you are logged in to your account, this website will remember which cards you know and don't know so that they are in the same box the next time you log in.

When you need a break, try one of the other activities listed below the flashcards like Matching, Snowman, or Hungry Bug. Although it may feel like you're playing a game, your brain is still making more connections with the information to help you out.

To see how well you know the information, try the Quiz or Test activity.

Pass complete!
"Know" box contains:
Time elapsed:
Retries:
restart all cards