Financial Performance Measurement (Ratios)

Profitability ratio Types Formula Gross profit margin Gross profit / Sales * 100% Net profit margin Net profit / Sales * 100% Return on capital employed (ROCE) PBIT / Capital employed * 100% Asset turnover Sales / Capital employed ※PBIT = Operating Profit Liquidity Ratio (measure business sustainability) Types Formula Current ratio Note 1 Quick ratio Current assets - inventory / current liabilit..

원문링크 : Financial Performance Measurement (Ratios)