Liquidity Ratio

Current Asset
Current Ratio=
Current Liabilities

Current Asset−Inventories
Quick Ratio=
Current Liabilities

Efficiency Ratio
Cost of sales
Inventory Turnover=
Average Inventory

Trade Receivable
Receivable Collection= credit Sale¿ ×36 5
Revenue ¿

Solvency Ratio
Trade Payable
Payables Payment= ×36 5
Cost of sales

PBIT
Interest Cover Ratio=
Finance cost (on short∧long term borrowing)

NonCurrent Liabilities
Gearing Ratio=
Share holders equity + Non Current Liabilities

Profitability Ratio
Gross Profit
Gross Margin Ratio=
Revenue

PBIT
Return on Capital Employed=
Asset−Current Liabilities

PBIT
Return on Investment=
Total Asset−Current Liabilities

Investors Ratio
Current Share Price
Price ¿ Earning Ratio=
EPS

DPS
Divident Yield=
Current Share Price
 EPS
Divident Cover=
DPS