Transcript Slide 1

Who has ……
Start Card
Current Ratio
I Have…
Who Has…
Current Assets
Creditors Days
Current Liabilities
(Average period of credit received)
I Have…
Trade Creditors X 12 (or 365)
Credit Purchases
Who Has…
Dividend Yield
I Have…
Dividend per Share
Market Price per Share
X 100
Who Has…
Debt/Total Capital
Percentage
I Have…
Who Has…
Debt Capital
Gross Margin
Total Capital
X 100
I Have…
Gross Profit
Sales
X 100
Who Has…
DPS
Dividend per share
I Have…
Total Ordinary Dividend
Number of issued ordinary shares
Who Has…
Return on
Shareholders Funds
I Have…
Who Has…
Profit (after tax and preference divs)
Ordinary Shares plus reserves
X 100
Debt/Equity Ratio
I Have…
Debt Capital : Equity Capital
Who Has…
Price Dividend
Ratio
I Have…
Market Price per Share
Dividend per Share
Who Has…
Net Margin
I Have…
Who Has…
Net Profit before interest and tax
Sales
X 100
Acid Test
I Have…
Current Assets – C. Stock
Current Liabilities
Who Has…
P/E Ratio
I Have…
Market Price per Share
EPS (Earnings per share)
Who Has…
Stock Turnover
I Have…
Cost of Sales
Average Stock ( (OS 2+ CS) )
Who Has…
Fixed Asset
Turnover
I Have…
Sales
Fixed Assets
Who Has…
Dividend Cover
I Have…
Profit (after tax and preference dividends)
Total Ordinary Dividend
Who Has…
Return on Capital
Employed (RoCE)
I Have…
Profit before interest and tax
Shareholders Funds + LT Liabilities
Who Has…
X 100
Mark-Up
I Have…
Gross Profit
Cost of Sales
X 100
Who Has…
Debtors Days
(Average period of credit Allowed)
I Have…
Trade Debtors X 12 (or 365)
Credit Sales
Who Has…
Interest Cover
I Have…
Operating Profit
Interest Charges
Who Has…
Earnings Per Share
(EPS)
I Have ……
Profit (after tax and preference dividends)
Number of Issued Ordinary Shares
End Card
Sequence
1.
2.
3.
4.
5.
6.
7.
Current Ratio
Creditors Days
Dividend Yield
Debt/Total Capital %
Gross Margin
DPS
Return on
Shareholder Funds
8. Debt/Equity Ratio
9. Price Dividend Ratio
10. Net Margin
11. Acid Test
12. P/E Ratio
13. Stock Turnover
14. Fixed Asset Turnover
15. Dividend Cover
16. Return on Capital
Employed (RoCE)
17. Mark-Up
18. Debtors Days
19. Interest Cover
20. Earnings Per Share