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Working capital/current ratio
Current assets/current liabilities

COGS/average inventory (number of times per annum)

Current assetinventory/current liabilities

Trade receivable collection period
Credit sales/closing trade receivables (number of times per annum)

Trade payable settlement period
Credit purchase/closing trade payables (number of times per annum)

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

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

Sales to capital employed
Sales/total SE(number of times per annum)

Sales to noncurrent assets
Sales/noncurrent assets (number of times per annum)

Noncurrent assets to net worth
Noncurrent asset/(capital+reserves)

Gross profit margin ratio


Return to capital employedoverall return
 Operating profit before interest/total SE
 Return to capital employedreturn on shareholders’ equity
 Operating profit after interestpreferred share dividend/ordinary share capital+reserves

Return on total assets employed
Net profit before interest and tax/total assets

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

Price earnings(P/E) ratio
Current market value per ordinary share/earnings per share(# of years)


Ordinary dividend per share/market value per share

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

Profit before interest and tax/interest charges

