Profitability & Use of Assets

Asset Utilisation

Days Stock

Gross Profit Margin

Net Profit Margin

Operating Profit Margin

Return on Assets

Return on Capital Employed

Return on Investment

Return on Shareholders' Funds

Sales as % Fixed Assets

Stockturn (times)

Stocks as % Current Assets

Credit & Debt

Current Ratio

Adjusted Trade Creditor Period (days)

Debtor Period (days)

Equity Gearing

Gearing (borrowing ratio)

Income Gearing

Interest Received as % Profit

Quick Ratio (acid test)

Trade Credit as % of Current Liabilities

Trade Credit as % Shareholders' Funds

Trade Creditor Period (days)

Working Capital as % Sales

Labour & Space Productivity

Average sq. ft. per store (000)

Capital Expenditure per store

Gross Profit per sq. ft.

Net Profit per sq. ft.

Net Profit per Employee

Operating Profit per sq. ft.

Sales per sq. ft.

Sales per Employee

Growth Ratios

Net Profit Growth

Real Net Profit Growth

Stock Growth

Trade Credit Growth

Stock Market Ratios and Dividends

Dividend Paid to Retained Profit

Gross Yield

Price/Earnings Ratio

Market Capitalisation as % Net Assets