Gross Profit Margin - gross profit / revenue x 100, Mark-up - gross profit / cost of sales x 100, Net Profit Margin - net profit / revenue x 100, Return on Capital Employed (ROCE) - net profit (before tax and interest) / capital employed x 100, Current Ratio - current asset / current liabilities, Liquid Capital Ratio - current assets – inventory / current liabilities, Trade Receivable Days - trade receivables / credit sales x 365, Trade Payable Days - trade payables / credit purchases x 365 , Inventory Turnover - average inventory / cost of sales x 365,

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