Financial Ratios Calculators - Master Principles of Accounts

Profitability Ratios

Sales Revenue

Sales Returns

Cost of Sales

Gross Profit

Net Sales Revenue – Cost of Sales

Net Sales Revenue (Turnover)

Sales Revenue – Sales Returns

Gross Profit Margin (%)

(Gross Profit / Net Sales Revenue) x 100%

Mark-Up (%)

(Gross Profit / Cost of Sales) x 100%

Profit Margin (%)

(Profit for the Period / Net Sales Revenue) x 100%

Equity at Beginning

Equity at the End

Average Equity (%)

(Total Equity at the beginning + Total Equity at the end) / 2

Return on Equity (%)

(Profit for the Period / Average Equity) x 100%

Liquidity Ratios

Current Assets

Current Liabilities

Working Capital

Total Current Assets – Total Current Liabilities

Current Ratio (Ideally 2:1)

Current Assets / Current Liabilities

Prepayments

Inventory

Net Trade Recievables

Cash in Hand and at Bank

Quick Ratio (Ideally 1:1)

(Current Assets – Prepayments – Inventory) / Current Liabilities

Quick Ratio (Ideally 1:1)

(Net Trade Receivables + Cash in Hand and at Bank) / Current Liabilities

Efficiency Ratios

Beginning Inventory

Ending Inventory

Average Inventory ($)

(Beginning Inventory + Ending Inventory) / 2

Cost of Sales

Rate of Inventory Turnover (Times)

Cost of Sales / Average Inventory

Days sales in Inventory (Days)

( Average Inventory / Cost of Sales ) * 365

Beginning Net Sales Receivables

Ending Net Sales Receivables

Average Net Sales Receivables ($)

(Beginning Net Sales Receivables + Ending Net Sales Receivables) / 2

Net Credit Sales or Service Fee Revenue

Rate of Trade Receivables Turnover (Times)

Net Credit Sales or Service Fee Revenue / Average Net Sales Receivables

Trade Receivable Collection Period (Days)

(Average Net Sales Receivables / Net Credit Sales or Service Fee Revenue) * 365

Absorbtion Costing

Direct Cost

Indirect Cost

Total Cost

Direct Cost + Indirect Cost

Fixed Cost

Variable Cost

Total Cost

Fixed Cost + Variable Cost

Cost Per Unit

Total Quantity Produced

Total Cost

Cost Per Unit * Total Quantity Produced

Breakeven Analysis

Fixed Cost

Contribution Margin Per Unit

Price Per Unit

Variable Cost Per Unit

Break Even Point

Fixed Cost / Contribution Margin Per Unit

Break Even Point

Fixed Cost / (Price Per Unit – Variable Cost Per Unit)

Straight Line Depreciation

Cost

Scrape Value

Useful Life

Depreciation (per Annum)

( Cost – Scrape Value ) / Useful Life

Depreciation Rate (per Annum) (in %)

( Depreciation per Annum / Cost ) * 100%

Depreciation Rate (in %), if Scrape value not given

Depreciation (per Annum)

Depreciation Rate * Cost

Reducing Balance Depreciation

Cost

Depreciation Rate (per Annum) (in %)

Example Table

Net Book Value (Beginning of Year 1)

Cost – Accumulated Depreciation

Depreciation (for Year 1)

NBV (Start) * Depreciation Rate

Net Book Value (End of Year 1)

Cost – Accumulated Depreciation

Net Book Value (Beginning of Year 2)

Cost – Accumulated Depreciation

Depreciation (for Year 2)

NBV (Start) * Depreciation Rate

Net Book Value (End of Year 2)

Cost – Accumulated Depreciation

Calculator

Year Number

Net Book Value (End of Year n)

Cost * ( 1 – Depreciation Rate )^n

Depreciation (for Year n)

NBV (Year n-1) – NBV (Year n)

Calculation

NBV (Year n-1) – NBV (Year n)

Calculation

Feedback

Profitability Ratios

Liquidity Ratios

Efficiency Ratios

Absorbtion Costing

Breakeven Analysis

Straight Line Depreciation

Reducing Balance Depreciation

Profitability Ratios

Liquidity Ratios

Efficiency Ratios

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