Net Profit after interest and taxation

----------
Share capital plus reserves

Notes - could be before, rather than after (depends on what you want to do, according to Tomo's notes). Use the average of share capital/reserves if you can.

Return on Capital Employed (ROCE)

Net profit before interest and taxation

------------------
Share Capital + Reserves + Long-term Loans

Notes: can be before or after and use average for demonitor is possible

Gross Profit Margin

Gross Profit

-------------

Sales

Net Profit Margin

Net Profit before interest and taxation

------------------

Sales

Note: could be before or after

Average Stock Turnover Period (in days)

Average Stock Held

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Cost of Sales

X 365 days

Trade Debtors (average if possible)

-----------------------

Credit Sales

x 365 days

Note: if needed - in lieu of credit sales, then sales is used.

Trade creditors (average if possible)

-------------------

Credit purchases

Sales

-----------------

Long Term Capital Employed (Average if possible)

(This means Shareholders Equity + long-term loans)

Sales

----------

Number of Employees

Current Assets

--------

Current Liabilities (Creditors Due within One Year)

Current Assets (excluding Inventories)

--------------------------------
Current Liabilities (Creditors Due within one year)

Note: this is the same as the current ratio but it leaves out inventories)

Long-term Liabilities

------------------------------
Share Capital + reserves + long term liabilities

Notes: Average if possible for all

Profit before interest and tax

-------------------------------------

Interest Payable

Dividends announced for the year

-----------------------------

Earnings for the year available for dividends

Market Value per Share

-------------------------

Earnings per share

Net Income - Dividends on Preferred Stock

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