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ACCA F2 EQUATIONS - FINANCIAL PERFORMANCE INDICATORS

ACCA F2 EQUATIONS - FINANCIAL PERFORMANCE INDICATORS

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Financial Performance Indicator Equations for ACCA F2 Exams

Items (11)

  • ROCE (Return on Capital Employed) =

    PBIT / TALCL

  • Gross Profit Margin =

    Gross Profit / Revenue x100 (%)

  • Net Profit Margin =

    PBIT / Revnue x100 (%)

  • Asset Turnover =

    Revenue / TALCL

  • Current Ratio =

    Current Assets / Current Liabilities

  • Quick (Acid Test) Ratio =

    Current Assets - Inventories / Current Liabilities

  • Inventory Turnover =

    Cost of Sales (COS) / Inventories

  • Inventory Days =

    Inventory / COS x365 days

  • Receivables Collection Period =

    Trade Receivables / Revenue x365 days

  • ROI (Return on Investment) =

    Divisional Profit / Divisional Investment x100 (%)

  • RI (Residual Income) =

    Divisional Profit - Imputed Interest (Investment x Cost of Capital (COC))