Gross profit margin - Gross profit / revenue x 100, Net profit margin - Net profit / revenue x 100, Mark up - Gross profit / cost of sales x 100, ROCE - Net profit before tax / capital employed x 100, Trade receivable days - The average number of days it takes debtors to pay credit sales., Trade payable days - The average number of days for the business to pay its suppliers., Inventory turnover - Average inventory / cost of sales, Current ratio - Current assets / current liabilities, Liquid capital ratio - ( Current assets - inventory ) / current liabilities,

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