Here we present a few basic Financial Analysis metrics that provide the Key Performance Indicators to monitor an organisations performance.

Return on Capital Employed - ROCE - expressed as a percentage
                Net Profit
100 * ------------------------
           Capital Employed



Return on Shareholders Capital - ROSC - expressed as a percentage
                                    Net Profit
100 * -----------------------------------------------------------------------
          Share Capital + Reserves + Retained Profits from prior years



Gross Profit percentage
          ( Sales   -   Cost of Sales )
100 * ----------------------------------
                      Sales



Operating Profit percentage
          ( Gross Profit   -   Trading Expenses )
100 * ---------------------------------------------
                          Sales



Net Profit before Tax percentage
          ( Operating Profit   -   Finance Cost   +   Non-tading Income )
100 * ------------------------------------------------------------------------
                                      Sales



Current Ratio
    Current Assets
--------------------------
    Current Liabilities



Quick Ratio
    Cash   +   Debtors
--------------------------
    Current Liabilities



Circulation of Working Capital Ratio
         Sales
----------------------
   Working Capital



Debtors Average Collection period in days
            Debtors
365 * ---------------
              Sales



Creditors Average Credit Taken in days
            Creditors
365 * ---------------
           Purchases



Credit Given to Credit Taken
Creditors Average Credit Taken  -   Debtors Average Collection



Stock Cover in days
            Finished Goods Stock
365 * -----------------------------
               Cost of Sales



Fixed Asset Usage
        Sales
-------------------
   Fixed Assets