AAA syllabus
Ratios 5 / 33
Gross Profit Margin
Gross Profit / Sales x 100
Receivable Days
Receivables / Sales x 365
Payable Days
Payables / COS x 365
Inventory Days
Inventory / COS x 365
Gearing
Debt / Equity
or
Debt / (Debt + Equity)
ROCE
PBIT / Capital Employed
where Capital Employed = LTL + Equity