FinancialRatios
Financial ratios for one accounting period
- cashType: number Format: double
Conversion Cycle Cash conversion cycle:
debtorDays + stockDays - creditorDays. Expressed in days. Null when any of those component figures is null. - cashType: number Format: double
Ratio Cash ratio:
cash / totalCurrentLiabilities. A multiple; the strictest liquidity measure, counting only cash. Null when the inputs are missing or current liabilities are zero. - creditorType: number Format: double
Days Creditor days — average days to pay suppliers:
(tradeCreditors / costOfSales) × 365. Expressed in days. Null when the inputs are missing or cost of sales is zero (cost of sales is commonly absent from abridged accounts). - currentType: number Format: double
Debt Ratio Current debt ratio as a percentage:
(totalCurrentLiabilities / totalAssets) × 100. Null when the inputs are missing or total assets are zero. - currentType: number Format: double
Ratio Current ratio:
totalCurrentAssets / totalCurrentLiabilities. A multiple (not a percentage) measuring short-term liquidity. Null when the inputs are missing or current liabilities are zero. - debtorType: number Format: double
Days Debtor days — average days to collect from customers:
(tradeDebtors / turnover) × 365. Expressed in days (turnover is used as a proxy for credit sales). Null when the inputs are missing or turnover is zero. - debtType: number Format: double
To Equity Ratio Debt-to-equity ratio:
totalLiabilities / shareholderFunds. A multiple (not a percentage). Null when the inputs are missing or shareholder funds are zero. - dividendType: number Format: double
Payout Ratio Dividend payout ratio as a percentage:
(dividends / postTaxProfit) × 100. Null when the inputs are missing or profit after tax is zero. - equityType: number Format: double
In Percentage Equity as a percentage of total assets:
(shareholderFunds / totalAssets) × 100. Null when the inputs are missing or total assets are zero. - gearingType: number Format: double
Gearing as a percentage:
(totalLongTermLiabilities / shareholderFunds) × 100, measuring long-term debt relative to equity. Null when the inputs are missing or shareholder funds are not positive. - grossType: number Format: double
Margin Gross margin as a percentage:
(grossProfit / turnover) × 100. Null when the inputs are missing or turnover is zero. - interestType: number Format: double
Coverage Ratio Interest coverage ratio:
operatingProfit / interestPayable. A multiple measuring the ability to service interest. Null when the inputs are missing or interest payable is zero. - liquidityType: number Format: double
Ratio Or Acid Test Liquidity ratio / acid test (quick ratio):
(totalCurrentAssets - stock) / totalCurrentLiabilities. A multiple. Undisclosed stock is treated as zero. Null when the inputs are missing or current liabilities are zero. - operatingType: number Format: double
Margin Operating margin as a percentage:
(operatingProfit / turnover) × 100. Null when the inputs are missing or turnover is zero. - preType: number Format: double
Tax Profit Margin Pre-tax profit margin as a percentage:
(preTaxProfit / turnover) × 100. Null when the inputs are missing or turnover is zero. - profitType: number Format: double
Margin Net profit margin as a percentage:
(postTaxProfit / turnover) × 100. Null when the inputs are missing or turnover is zero. - quickType: number Format: double
Ratio Quick ratio — an alias of
liquidityRatioOrAcidTest. Not currently populated by the ratio calculator, so this field is always null; useliquidityRatioOrAcidTestinstead. - retainedType: number Format: double
Earnings Ratio Retained earnings ratio as a percentage:
(retainedProfit / postTaxProfit) × 100, using period retained profit (not cumulative balance-sheet reserves). Null when the inputs are missing or profit after tax is zero. - returnType: number Format: double
On Assets Return on assets (ROA) as a percentage:
(postTaxProfit / totalAssets) × 100. Null when the inputs are missing or total assets are zero. - returnType: number Format: double
On Capital Employed Return on capital employed (ROCE) as a percentage:
(operatingProfit / (shareholderFunds + totalLongTermLiabilities)) × 100. Null when the inputs are missing or capital employed is zero. - returnType: number Format: double
On Equity Return on equity (ROE) as a percentage:
(postTaxProfit / shareholderFunds) × 100. Null when the inputs are missing or shareholder funds are not positive. - returnType: number Format: double
On Net Assets Employed Return on net assets employed as a percentage:
(operatingProfit / shareholderFunds) × 100. Null when the inputs are missing or shareholder funds are not positive. - returnType: number Format: double
On Total Assets Employed Return on total assets employed as a percentage:
(operatingProfit / totalAssets) × 100. Null when the inputs are missing or total assets are zero. - salesType: number Format: double
Or Net Working Capital Sales to net working capital:
turnover / (totalCurrentAssets - totalCurrentLiabilities). A multiple. Null when the inputs are missing or net working capital is not positive. - stockType: number Format: double
Days Stock days — average inventory holding period:
(stock / costOfSales) × 365. Expressed in days. Null when stock or cost of sales is missing or zero. - stockType: number Format: double
Turnover Ratio Stock turnover ratio:
costOfSales / stock(using closing stock). A multiple (e.g. 4.8 means stock turns over 4.8 times a year). Null when the inputs are missing or closing stock is zero. - totalType: number Format: double
Debt Ratio Total debt ratio as a percentage:
(totalLiabilities / totalAssets) × 100. Null when the inputs are missing or total assets are zero.