Beruflich Dokumente
Kultur Dokumente
RATIO - BASICS
Share holders fund (or) Proprietary fund (or) Owners fund (or) Net worth = Equity
share + Preference share + Reserves and surplus P & L a/c Preliminary Expenses.
Total liability = Long term liability + Current liability (or) short term liability
Quick Assets
Current Liabilities
[Type text]
D) Profitability Ratios : 1) Gross Profit Ratio = Gross Profit
Sales
2) Net Profit Ratio = Net Profit
Sales
* 100
* 100
* 100
* 100
* 100
(2)
[Type text]
11) Dividend yield ratio = Dividend per share
Market price per share
* 100
12) Fixed charges coverage ratio = Net profit before interest and tax
Interest charges
13) Interest coverage ratio = Earning before interest and tax
Interest charges
14) Fixed dividend coverage ratio =
Net profit
.
Annual Preference dividend
* 100
Net profit
* 100
Total tangible asset
Sales
Total assets
Sales
Fixed assets
(in times)
Sales
Working capital
(in times)
Credit sales
Average accounts receivable
Credit purchases
Average accounts payable
(in times)
(in days)
(in times)
(in days)
[Type text]
(4)
[Type text]
7) Inventory Turnover (for WIP) = Cost of production
Average Inventory (for WIP)
8) Inventory Turnover (for Raw material) =
365
.
Inventory turnover ratio
= Debt
Equity
= Long term debt
Long term fund
(in days)
(in times)
(in times)
= External Equity
Internal Equity
= Share holders fund
Long term fund
(5)