AAT Level 4 - Ratios

Return on capital employed
Profit from operations x 100

Total equity + Non Current Liabilities
Return on equity
Profit after tax x 100

Total Equity
Return on total assets
Profit from operations x 100

Total Assets
Operating profit %
Profit from operations x 100

Revenue
Gross profit %
Gross profit x 100

Revenue
Epenses/Revenue %
Expenses

Revenue
Asset Turnover (net)
Revenue x 100

Total Assets - Current Liabilities
Asset Turnover (total)
Revenue

Total Assets
Earnings per share
Profit after tax

No. of ordinary shares in issue
Current Ratio
Current assets

Current liabilities
Quick ratio
Current assets - inventories

Current liabilities
Inventory Turnover
Cost of sales

Inventory
Inventory holding period
Inventories x 365

Cost of sales
Trade recievables collection period
Trade recievables x 365

revenue
Trade payables collection period
Trade Payables x 365

Purchases
Working capital cycle
Inventory days + recievable days - payable days

Gearing
Non current liabilities x 100

Non current liabilities + Total Equity
Interest Cover
Profit from operations

Finance Costs