1、Profitabilityandreturn

●Grossprofitmargin=grossprofitmargin÷sales×100%

●Opreatingprofitmargin=PBIT(profitbeforeinterestsandtax)÷sales×100%

●Assetturnover=salesrevenue÷capitalemployed

●Capitalemployed=shareholder’sequity+long-termdebts

=totalassets-currentliability

●ROCE=opreatingprofitmargin×assetturnover

=PBIT÷capitalemployed×100%

2、Liquidity

●Currentratio=currentassets÷currentliability

●Quickratio=(currentasset-inventory)÷currentliability

3、Workingcapitalanalysis

●Receivabledays=tradereceivable÷creditsales×365

●Inventoryturnoverperiod=inventory÷costofsales×365

●Payablepaymentperiod=tradeaccountpayable÷purchase(orcostofsales)×365

4、Long-termsolvency

●Debtratio=totaldebts÷totalassets×100%

●Gearingratio=totallongtermdebts÷(shareholder’sequity+long-termdebts)×100%

or

Totallongtermdebts÷(totalasset-currentliabilities)×100%

●Interestscover=PBIT÷interestscharge

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