Transcript Slide 1

Profit (after tax and preference dividends)
Current Ratio
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