Liquidity Ratios: Current Ratio = Current Assets/Current Liabilities Efficiency Ratios Asset Turnover Ratio = Sales Revenue/ (Fixed Assets + Current Assets) Profitability Ratios Net Profit Margin = (Net Profit x 100) /Sales Revenue Return on Capital Employed = Net Profit (Operating Profit) x 100 (ROCE) Capital Employed Solvency Ratios Gearing Ratio = Total Liabilities/Shareholders Equity Investment Ratios Earnings per Share
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Ratio decidendi and obiter dicta Learning objectives At the end of this module‚ you will be able to: * distinguish between ratio decidendi and obiter dicta. * apply well-established rules to identify the ratio decidendi in a decision. This module is intended as a useful exercise in revision. If you are certain that you understand how to discover the ratio in an opinion‚ you should skim lightly over this material. What is the ratio decidendi? As you probably recall from your studies
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Ratio analysis Debt ratio Debt ratio (2006-2007) = Total liabilities / Total assets = 10‚170/12‚064 = 0.84 Debt ratio (2007-2008) = 9‚210/11‚769 = Debt ratio (2008-2009) = 10‚003/11‚229 = Debt ratio (2009-2010) = 11‚043/12‚537 = Current ratio Current ratio (2006-2007) = Current assets / Current liabilities = 3‚424/4‚790 = 0.71 Current ratio (2007-2008) = 2‚164/4‚498 = Current ratio (2008-2009) = 1‚326/5‚389 = Current ratio (2009-2010) = 2‚697/6‚085 = Return on sales (ROS) Return on Sales
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OPERATING & FINANCIAL PERFORMANCE OF THE COMPANY PROFITABILITY RATIOS * Gross Profit marging Gross ProfitSales×100% 2010/2011 2009/2010 = (171‚325‚029/435‚759‚776) *100 = (59‚257‚454/327‚593‚843)*100 = 39.3164% = 18.0887% * Profit Margin = NPBT * 100 Sales 2011/2012 2010/2011 = (41‚896‚089/ 435‚759‚776)
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topics about sound waves‚ what interests me and what I would like to learn about. November 4th: I started to research the basics and a sound wave and its properties. I also to notes on what a sound wave is and how frequency affects a sound wave. November 7th: Possible Topics What is a sound wave The Nature Of a Sound Wave Sound waves through different mediums Instrumental sound waves How microphones and headphones work How humans interpret sound (range of hearing) Convert Sound Waves Into Electromagnetic
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PROFITABILITY RATIOS RETURN ON INVESTMENT (ROI): The prime objective of making investments in any business is to obtain satisfactory return on capital invested. Hence‚ the return on capital employed is used as a measure of success of a business in realizing this objective. Return on Investment establishes the relationship between the profit and the capital employed. It indicates the percentage of return on capital employed in the business and it can be used to show the overall profitability
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Characteristics and Nature of Waves In physics‚ a wave is a disturbance that travels through space and time‚ usually accompanied by the transfer of energy. Waves travel and the wave motion transfers energy from one point to another‚ often with no permanent displacement of the particles of the medium—that is‚ with little or no associated mass transport. They consist‚ instead‚ of oscillations or vibrations around almost fixed locations. For example‚ a cork on rippling water will bob up and down
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and 2 ------------------------------------------------- Assignment 2012/2013 – Semester 2 ------------------------------------------------- B. Com (Major in Banking and Finance) – Year III ------------------------------------------------- Ratio Analysis Report ------------------------------------------------- Student: Kevin Galea 205891 (M) ------------------------------------------------- Lecturer: Dr. Emanuel Camilleri Introduction The purpose of the following report is to aid
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The second chapter of Eyes on the Prize‚ Standing for Justice discusses segregated South mostly Mississippi and the rising blacks murdered. Its primary focus Emmet Till reviewed the story of what led to his killing and the proceedings after his death. The chapter started with the Supreme Court case of Brown V.S. Board of Education‚ which desegregate public schools in America. Following the ruling‚ Mississippians did not welcome the decision‚ and the lack of court orders showed the government’s actual
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to point through a medium is called a ___. a. period b. periodic wave c. wavelength d. pulse Answer: D A wave is a continuous and repeating disturbance of a medium and a pulse is a single disturbance. 2. If the particles of the medium are vibrating to and fro in the same direction of energy transport‚ then the wave is a ____ wave. a. longitudinal b. sound c. standing d. transverse Answer: A In longitudinal waves‚ particles of the medium vibrate to and from in a direction parallel
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