current ratio - current assets / current liabilities (shown as X:1), liquid capital ratio - (current assets - inventory) / current liabilities (shown as X:1), gross profit margin - (gross profit / revenue) x 100%, profit in relation to revenue - (profit for the year before tax / revenue) x 100%, mark up - (gross profit / cost of sales) x 100%, expenses in relation to revenue - (expenses / revenue) x 100%, trade receivable days - (trade receivables / credit sales) x 365 days, trade payable days - (trade payables / credit purchases) x 365 days, rate of inventory turnover (days) - (average inventory / cost of sales) x 365 days, rate of inventory turnover (times) - cost of sales / average inventory (shown as no. of times), return on capital employed (sole trader) - (profit for the year / capital employed) x 100% (where capital employed = non-current liabilities + closing capital), capital employed (limited company) - (profit from operations / capital employed) x 100% (where capital employed = non-current liabilities + closing equity), capital gearing - (non-current liabilities / non-current liabilities + closing equity) x 100%,

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