Mr Marcus McGowan MSc PgDip BA (Hons)

This Business Education Learning Blog is aimed primarily at Higher Business Management students/teachers and ICT students/teachers.

The aim of this blog is to provide you with interesting articles, news, trivia as well as resources or links to materials which will help in your course of study.

I am a Teacher of Business Education and I have written for Education Scotland and BBC Bitesize.

If you'd like to contact me please click on the link to: email me

Monday, 24 December 2012

Higher Business Management - Ratio Formulae

Here are some Ratio formulae. I’ll look into what each of them mean in more detail over the Christmas holidays. Enjoy!

Gross Profit percentage
Gross Profit      x  100
Sales (Turnover)     1

Net Profit percentage
Net Profit         x  100
Sales (Turnover)     1

Profit Mark-Up
Gross Profit            x 100
Cost of Goods Sold      1

Return on Capital Employed
Net Profit before
interest & tax        x 100
Capital Employed         1

Current Ratio
Current Assets
Current Liabilities

Acid Test Ratio
Current Assets - Stock
Current Liabilities

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