Ratios,Percentages&amp;Performance

Registered Posts: 1,774 Beyond epic contributor 🧙‍♂️
Does anybody have a sheet with all the ratios,percentages and performance indicators that we need to learn for DFS?

If so could you please let me have a copy. I was going to type them all out myself to keep in my Study Folder but wondered if anyone on here had a copy they got at College.

Thanks

Jewels:001_smile:

• Registered Posts: 6,970 Beyond epic contributor 🧙‍♂️
jewels.p wrote: »
Does anybody have a sheet with all the ratios,percentages and performance indicators that we need to learn for DFS?

If so could you please let me have a copy. I was going to type them all out myself to keep in my Study Folder but wondered if anyone on here had a copy they got at College.

Thanks

Jewels

If you can hang on till tonight i think i have mine saved to my laptop at home will post it on here tonight
• Registered Posts: 6,970 Beyond epic contributor 🧙‍♂️
• Registered Posts: 32 Regular contributor ⭐
I found that when I wrote the formulas, ratios, PIs etc, it helped me learn them.

The more times your write, the more likely you are to remember them. Just an idea....
• Registered Posts: 29 Regular contributor ⭐
Ratios, percentages & performance

If you e-mail me on david.lawes2@hotmail.com I will e-mail you the PowerPoint slides that I drew up myself to force myself to learn these ratios. Tried to post directly onto the forum but it doesn't accept documentsw created in PowerPoint. Regards David.
• Registered Posts: 52 Regular contributor ⭐
Gross Profit Margin % = Gross Profit/Revenue x 100%

Profit from operations % = Operating Profit/Revenue x 100%

Expenses Ratio : Expenses/Revenue x 100% ; Expenses are Admin + Distribution Costs
{Useful when explaining the affects of Admin costs on Net Profit}

Net Profit Margin % = Net Profit (before tax, not Profit from Ops)/Revenue x 100%

Return on Capital Employed = Profit from Ops/Capital Employed

where Capital Employed = Share Capital + Reserve + Long term-liabilities

Return on Equity = Profit after tax & interest/Equity

where Equity = Ordinary Share Capital + Reserves

Earnings per Share = Profit after Tax & Interest/ Number of shares

Working Capital (or Current Ratio) = Current Assets/Current Liabilities

Liquid Ratio (also called Quick Ratio or Acid Test) = (Current Assets - Inventories)/Current Liabilities

Interest Cover = Profit from Ops/Finance Costs {Tells you hows much Profit is needed to repay a £1 of interest on the Long term loan taken by the business}

Gearing Ratio = Debt/Capital Employed x 100% {Tells you how much of your capital in the business is liabilities}

where Debt = Debentures + Long Term Loan + Preference Shares

Inventory Turnover = Inventories/Cost of Sales x 365 days