Variable | Ratio | Ratio analysis |
Profitability ratios | ||
V01 | EBITDA margin | (earnings before interest, taxes, depreciation and amortization-EBITDA/sales)*100 |
V02 | EBIT margin | (earnings before interest and taxes-EBIT/sales)*100 |
V03 | ROE | (net income/shareholders funds)*100 |
V04 | ROA | (net income/total assets)*100 |
Operational ratios | ||
V05 | Net assets turnover | sales/(shareholders funds + long term debt) |
V06 | Interest cover | (earnings before interest and taxes-EBIT/interest expense) |
V07 | Collection period | (debtors/sales)*360 |
V08 | Credit period | (creditors/sales)*360 |
Structure ratios | ||
V09 | Current ratio | current assets/current liabilities |
V10 | Liquidity ratio | (current assets − stocks)/current liabilities |
V11 | Solvency ratio | (shareholders funds/total assets)*100 |
V12 | Gearing | (non current liabilities + loans)/shareholders funds |