Receivable days , Trade receivables/ Revenue x 365 , Payable days , Trade payables/ Cost of sales x 365, Inventory days (holding period), Inventory/Cost of sales x 365 , Working capital cycle , Receivable days + Inventory days - Payable days , ROCE (Return On Capital Employed), Operating profit/Capital employed (total equity + NCL) x 100, Current ratio, Current assets/Current liabilities , Quick ratio , Current assets - Inventory/Current liabilities , Operating profit margin , Operating profit/Revenue x 100 , Return on shareholders' funds , Profit after tax or net profit/Total equity x 100, Gearing , Total debt/Total debt(NCL only)+equity x 100.

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