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1.C.R=C.A/C.L 2.Q.R or L.A = Q.A/C.L 3.Q.A=C.

A-STOCK-PREPAID EXP

4.Working capital ratio=C.A-C.L 5.Gross profit ratio=gross profit / net sales ×100

6.Gross profit = sales – cost 7.Net profit ratio= net profit / net sales ×100

8.Net profit = gross profit – indirect exp

9.Operating net profit ratio= operating net profit /net sales ×100

10.Operating net profit = net profit + non operating expence – non operating income

11.Operating ratio=operating cost / net sales×100 12.operating cost = cost of good sold +
operating exp

13.Expenses ratio=particular exp / net sales ×100 14. Roc =net profit before tax /capital
employed×100

15.Capital employed =shareholder fund =long term debt or f.assets = w.c

16.ROC=net profit after tax and preference dividend /equity share capital×100

17.EPS=net profit/no of equity share 18. Total capital turnover ratio=net sales/capital
employed

19.Working capital turnover ratio=cost of good sold/working capital

20.Fixed assets turnover ratio=cost of goods sold / net fixed assets 21.Net fixed assets=F.A -
dep

22.Inventory turnover ratio = cost of goods sold / average stock 23.cost of goods sold = sales
– G.P

24.C.O.G.S=opening stock+purchases+direct exp-closing stock 25.Avrage stock= opening


stock+clo/2

26.Debts equity ratio=long term debt /shareholder fund 27.Interest coverage ratio=profit
before tax/interest paid on long term debt 28.Proprietary ratio=share holder fund/total
tangible assets excluding fictitious
(1).C.R=C.A/C.L ( 2).Q.R or L.A = Q.A/C.L (3).Q.A=C.A-STOCK-PREPAID EXP (4).Working capital ratio=C.A-C.L (5).Gross profit ratio=gross profit / net sales ×100 (6).Gross profit = sales – cost (7.)Net profit ratio= net profit / net sales ×100 (8).Net profit =
gross profit – indirect exp (9).Operating net profit ratio= operating net profit /net sales ×100 (10).Operating net profit = net profit + non operating expence – non operating income (11).Operating ratio=operating cost / net sales×100 (12).operating cost =
cost of good sold + operating exp (13).Expenses ratio=particular exp / net sales ×100 (14). Roc =net profit before tax /capital employed×100 (15).Capital employed =shareholder fund =long term debt or f.assets = w.c (16).ROC=net profit after tax and
preference dividend /equity share capital×100 (17).EPS=net profit/no of equity share (18). Total capital turnover ratio=net sales/capital employed (19).Working capital turnover ratio=cost of good sold/working capital (20).Fixed assets turnover
ratio=cost of goods sold / net fixed assets (21).Net fixed assets=F.A – dep (22).Inventory turnover ratio = cost of goods sold / average stock (23).cost of goods sold = sales – G.P (24).C.O.G.S=opening stock+purchases+direct exp-closing stock (25).Avrage
stock= opening stock+clo/2 (26).Debts equity ratio=long term debt /shareholder fund (27).Interest coverage ratio=profit before tax/interest paid on long term debt (28).Proprietary ratio=share holder fund/total tangible assets excluding fictitious
ITEM NEEDED
A. Cash flow from operating activities
…………
Add:non-cash exp……..
: Dep on f. assets ……. ………….
: Loss on sales ……..
: Goodwill $ preliminary exp ………….
Writing off…….
; discount on issue of share ………. ………..
; redemption of deb $preference….
: interest on debntures………. …………
Less: non- cash income
: profit on sales, interest received….. ………..
Dividend $ rent received …….
Operating profit before working capital
Add;- in C.A $ + in C.L……….
…………
Less:+ in C.A $ - in CL…………
Cash generated from operating………
………….
Less: income tax paid…………
Add: income tax refund ‘…………..
………….
Net cash flow from opreting act……
B.cash flow from investing activities
:sale of f.assets,interest , dividend
,rent received ……………….
…………
:purchase of fixed assets
, investment (………………)… …………
Net cash flow from investing activities
Cash flow from financing activites ……….
:proceeds of issue of share , debentures, Long term
borrowing ………… ………….
: repayment of loan ,
Interest $ dividend paid (………….) …………
:Redemption of debentures
and preference shares( ………….) …………
Net cash flow from financing
………..
………….
…………

………….

(……….)
…………

…………
…………
(………)
(………)
(………)
(……..)
………

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