ACCOUNTING RATIOS - Mesmerizers
ACCOUNTING RATIOS
SHORT TERM FIN. POSITION
1. Current Ratio = Current Asset ( Current Liabilities
2. Stock to Working Capital Ratio = Stock ( Working Capital
3. DRS to working capital Ratio = DRS ( Working Capital
IMM FIN POSITION
4. Quick Ratio Liquid Acid Tests = QUICK ASST.
(Current Assets – Stock – Prepaid Exp.) (
QUICK LIB.
(Current Lib. – CC – Bank O/D – Income
Received in Advance)
5. Super Quick Ratio / Absolute Cash Ratio = Cash + Mkt. Non-Trade Investment ( Quick /
Current Liability
6. Cash To Total Asset = Cash + MNT Investment ( Total Assets
(adjusted for MNT Investment – (ed / (ed)
7. Cash Interval Ratio = Cash + MNT Investment ( Avg. Daily Cash Operating Exp.
LONG TERM FINANCIAL POSITION
8. Debt – Equity Ratio = Debt ( Equity OR Debt ( Debt + Equity
(Debt means long term debt)
9. Proprietary Ratio = Proprietor’s Funds ( Total Assets
(FA + CA)
10. Interest Coverage Ratio = N P B I T + Depn. ( Interest Cost Per Annum
11. Debt Service Coverage Ratio = NPAT + Depn. + Amortisn. + Interest (
Annual install. + Interest
SHORT TERM FINANCE MANAGEMENT
12. Stock Turnover Ratio = Cost of Goods sold ( Average Stock (FG)
(Finished Goods)
Raw Matrial Inv. Turn Ratio = Raw- Mat Consumed ( Avg. Stock of RM
WIP Turnover Ratio = Cost of Goods Prod / MFRTD ( Avg. Stock of WP
13. Debtors Turnover Ratio = Total Net CR. Sales ( Avg. Receivables
(Drs + BIR)
Avg. Collection Period = 365 x 1 ( DTR
= Avg. Rec. ( Total Net Cr. Sales x 365 OR 12m OR
14. Creditor Turnover Ratio = Total Net Cr. Purchases ( Avg. Payables (Crs. +
BIP)
15. Working Capital Turnover Ratio = Sales ( Working Capital
LONGTERM FINANCIAL MANAGMENT
16. Fixed Assets Turnover Ratio = Sales ( Fixed Assets (at WDV)
17. Capital Turnover Ratio = Sales ( Capital Employed
Cap. Emp. = Equity + Debt – Mis. Exp losses – Non Trade Invest.
18. Capital Gearing Ratio = Funds Bearing (fixed) int. / div. (
Funds not bearing (fixed) int. / div.
PROFITABILITY RATIOS
A) AS COMPARED TO SALES
19. Gross Profit Ratio = GP ( Sales x 100
20. Net Profit Ratio = NPBIT ( Sales x 100 OR
Operating Profit ( Sales x 100 OR
NPAT ( Sales x 100
52 Weeks
21. Expenses Ratio
COGS Ratio - COGS ( Sales x 100
AEXP Ratio - AEXP ( Sales x 100
S/D Exp. Ratio - S. Dexp ( Sales x 100
FEXP - FE ( Sales x 100
Opearting Ratio - (COGS + Operating Exp) ( Sales x 100
B) As Compared to Funds Employed
22. Return on Capital Employed / Return on Investments = Net Profit Before Interest & Tax
(before Non-Trade Investments before
non-operating adjustments) ( Avg.
Capital Employed x 100
23. Return on Proprietors Funds = NPAT ( Prop Funds x 100
24. Return on Eq. Sh. Funds = NPAT – Preferential Sh Div ( Eq. Sh. Funds x 100
25. Return on Eq. Capital = NPAT – Preferential Sh Div ( Eq. Sh. Cap. X 100
26. Earnings (Per Share) = NPAT - Preferential Sh Div ( No. of Eq. Shares
27. Dividend (Per Share) = Total Dividend (eq) ( No. of Eq. Shares
28. Dividend Ratio = DPS ( EPS x 100
29. Dividend Ratio = DPS ( Mkt. Price (Per Share) x 100
30. Earnings Ratio = EPS ( Mkt. Price x 100
31. Price Earnings Ratio (P/E) = Mkt. Price per share ( EPS
32. = NPAT ( Preferential Sh Div
33. = NPAT – Preferential Sh Div ( Equity Div.
MISCELLANEOUS RATIO (FROM MODULE)
34. Gross Margin / Sales = NPB (depn. & tax) After Interest ( Sales
35. Cash Flow per Share = NPAT + Non cash charges (depn). ( No. of equity shares
36. Market Value to Book Value = Avg. Mkt. Price per share ( Book value per share
37. Market value to cash flow = Avg. mkt. Price per share ( cash flow per share
Ratio
1. Cash
2. Asset (WDV)
3. Sales (Realn.) + (P.V. of unread sales)
4. EVA – OVA
5. I/O Ratios (variable)
6. Risks
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