LCCI ratios

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LCCI ratios
2013-11-19 11:25:33
LCCI ratios

LCCI ratios
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  1. Working capital/current ratio

    Current assets/current liabilities

  2. Inventory turnover

    COGS/average inventory (number of times per annum)

  3. Acid test ratio

    Current asset-inventory/current liabilities

  4. Trade receivable collection period

    Credit sales/closing trade receivables (number of times per annum)

  5. Trade payable settlement period

    Credit purchase/closing trade payables (number of times per annum)

  6. Gearing ratio

    (Long term loan+ preferred share capital)/total SE

  7. Debt to equity ratio

    (Long term loan+ preferred share capital)/(ordinary share capital+reserves)

  8. Sales to capital employed

    Sales/total SE(number of times per annum)

  9. Sales to non-current assets

    Sales/non-current assets (number of times per annum)

  10. Non-current assets to net worth

    Non-current asset/(capital+reserves)

  11. Gross profit margin ratio

    Gross profit/sales

  12. Net profit margin ratio

    Net profit/sales

  13. Return to capital employed-overall return

    • Operating profit before interest/total SE
    • Return to capital employed-return on shareholders’ equity
    • Operating profit after interest-preferred share dividend/ordinary share capital+reserves

  14. Return on total assets employed

    Net profit before interest and tax/total assets

  15. Earnings per share

    Profit after interest and tax and preferred share dividends/issued ordinary shares

  16. Price earnings(P/E) ratio

    Current market value per ordinary share/earnings per share(# of years)

  17. Earning yield

    Reciprocal of P/E ratio

  18. Dividend yield

    Ordinary dividend per share/market value per share

  19. Ordinary dividend cover

    Earnings per share/ordinary dividend per share (number of times per annum)

  20. Interest cover

    Profit before interest and tax/interest charges