Next Plc Accounts

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Next Plc

| 2011| 2010|
PerformanceGross Profit| 1008.7/3453.7 = 29.21%| 996.9/3406.5 = 29.26%| Operating Profit| 574.8/3453.7 = 16.64%| 529.8/3406.5 = 15.56%| ROCE| 574.8/(232.4 + 727) = 59.91%| 529.8/(133.4+802) = 56.63%| Asset Turnover| 3453.7/(232.4+727) = 3.60 times.| 3406.5/(133.4+802) = 3.64| LiquidityCurrent Ratio| 1067.3/832.9 = 1.3:1| 1041.2/758.1 = 1.4:1| Quick Ratio| (1067.3 – 368.3)/832.9 = 0.84:1| (1041.2 – 309)/758.1 = 0.97:1| Inventory Days| (368.3/2445) x 365 = 55 days| (309/2409.6) x 365 = 47 days| Trade Receivable Days| (645.6/3453.7) x 365 = 68 days| (616.6/3406.5) x 365 = 66 days| Trade Payable Days| (544.6/2445) x 365 = 81 days| (550.3/2409.6) x 365 = 83 days| SolvencyGearing| 727/232.4 = 3.13%| 802/133.4 = 6.01%|

Interest Cover| 574.8/24.3 = 23.7 times| 529.8/25.3 = 20.9 times| Investors RatiosEarnings per Share| 401.1/180.7 = 221.9 pence| 364.1/193.1 = 188.5 pence|

Marks and Spencer

| 2011| 2010|
PerformanceGross Profit| 3724.7/9740.3 = 38.24%| 3618.5/9536.6 = 37.94%| Operating Profit| 836.9/9740.3 = 8.59%| 852/9536.6 = 8.93%| ROCE| 836.9/(2677.4+2456.5) = 16.3%| 852/(2185.9+3076.8) = 16.19%| Asset Turnover| 9740.3/(2677.4+2456.5) = 1.9 times| 9536.6/(2185.9+3076.8) = 1.81 times| LiquidityCurrent Ratio| 1641.7/2210.2 = 0.74:1| 1520.2/1890.5 = 0.80:1| Quick Ratio| (1641.7-685.3)/2210.2 = 0.43:1| (1520.2-613.2)/1890.5 = 0.48:1| Inventory Days| (685.3/6015.6) x 365 = 42 days| (613.2/5918.8) x 365 = 38 days| Trade Receivable Days| (276.1/9740.3) x 365 = 10 days| (287.7/9536.6) x 365 = 11 days| Trade Payable Days| (262.3/6015.6) x 365 = 16 days| (280.3/5918.1) x 365 = 17 days| SolvencyGearing| 2210.2/2677.4 = 0.83%| 1890.5/2185.9 = 0.86%| Interest Cover| 836.9/98.6 = 8.5 times| 852/162.2 = 5.3 times| Investors RatiosEarnings per Share| 612/1577.1 = 38.8 pence| 526.3/1572.2 = 33.5 pence|

Debenhams

| 2011| 2010|...
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