Capacity UtilizationCurrent level of outputMaximum possible output × 100
Contribution per unitprice - variable cost per unit
Gearing RatioNon-current liabilitiesCapital employed × 100
Market sharesales value or volume for the businesssales value or volume for the whole market × 100
Productivityoutputinput
AbsenteeismTotal days absent in the monthTotal available working days in the month ×100
Acid TestCurrent Assets - InventoryCurrent Liabilities
Asset TurnoverRevenue (turnover)non-current assets
Creditor DaysTrade payablesCost of sales × 365
Current RatioCurrent AssetsCurrent Liabilities
Debt to Equity RatioDebtEquity × 100
Debtor daystrade receivablesRevenue × 365
Dividend per sharetotal dividends paidnumber of shares issued
Dividend Yielddividend per sharemarket price of share × 100
Earnings per shareProfit for the yearNumber of shares issued
Gross ProfitRevenue - Cost of sales
Gross profit MarginGross profitsales × 100
Interest CoverOperating ProfitInterest payable
Labour turnoverNumber of employees leaving during the yearAverage number employed ×100
LatenessTotal number of late arrivalsTotal Number of scheduled attendances ×100
Market Growthincrease(or decrease) in total sales by value or volumeOriginal sales value or volume × 100
Net book ValueThe cost of an asset - the amount it has depreciated
Net profit marginnet profit (operating profit)sakes × 100
Non-current LiabilitiesShareholders funds
Operating ProfitGross Profit - Expenses
Price earnings ratioMarket price of shareEarnings per share
ProfitTotal Contribution - Fixed Costs
Profit before taxOperating profit - Finance Costs
Profit for the yearProfit and dividends - tax
Return on EquityProfit for the yearShareholders equity
ROCEoperating profitcapital employed × 100
Stock turnoverCost of stockaverage stock
Total CostFixed Costs + Variable Costs
Unit CostTotal CostOutput
Wastage ratesnumber of rejects producedTotal number of products produced ×100
WPOutputAverage Number of employees
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