Profit |

Introduction to basic profit measures |

Cash profit |

Profit measures for inter-firm comparison |

Profitability |

Margins |

Gross profit margin |

Operating profit margin |

Net profit margin |

Returns |

Return on total assets |

Return on capital employed |

Return on net worth |

Return (cash) on net worth |

Liquidity |

Current ratio |

Acid test ratio / Quick ratio |

Cash to current liabilities / Cash ratio |

Cash to average cost of sales |

Solvency |

Total outside liabilities to tangible net worth |

Total term liabilities to tangible net worth |

Debt to equity ratio |

Fixed charges coverage ratio |

Interest cover |

Interest incidence |

Turnover Rates |

Raw material turnover |

WIP turnover |

Finished goods turnover |

Debtors turnover |

Creditors turnover |

Working Capital Cycle |

Raw material cycle |

WIP cycle |

Finished goods cycle |

Debtors days |

Gross working capital cycle |

Creditors days |

Net working capital cycle |

Asset utilisation ratios |

Total assets utilisation ratio |

Employees utilisation ratio |

Gross fixed assets utilisation ratio |

Net fixed assets utilisation ratio |

Distribution of costs |

Equity Valuation |

Book value per share |

Price to book value |

Earning per share |

Cash earning per share |

Price to earnings ratio |

Market capitalisation |

Enterprise value |

Enterprise value to PBDITA |

Enterprise value to operating profit |

Dividend yield |

Dividend payout |

Dividend cover |

Dividend to net worth (%) |