Macroeconomics > STUDY GUIDE > MAC3702 Ratios (Unisa) Complete Study Guide with Questions and Correct Answers (All)

MAC3702 Ratios (Unisa) Complete Study Guide with Questions and Correct Answers

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MAC3702 Ratios (Unisa) I PROFITABILITY - Change in Revenue - ANS-(CY Revenue - PY Revenue) / PY Revenue V - FINANCIAL MARKET - Dividend yield (%) - ANS-Dividend per share / Market price per share I PROFITABILITY - Gross Profit Margin - ANS-(Revenue - Cost of sales) / Revenue V - FINANCIAL MARKET - Dividend cover (times) - ANS-Earnings per share / Dividend per share I PROFITABILITY - Change in GP - ANS-(GP CY - GP PY) / GP PY I PROFITABILITY - Operating Profit Margin - ANS-Operating profit / revenue x 100 I PROFITABILITY - EBIT Margin Ratio - ANS-EBIT/Revenue - Does not include other income as it normally does not form part of Operating activities I PROFITABILITY - EBITDA Margin - ANS-EBITDA/Revenue - Does not include other income as it normally does not form part of Operating activities I PROFITABILITY - Operating cost as a percentage of revenue - ANS-Operating cost / Revenue I PROFITABILITY - Major operating expenses as a percentage of revenue - ANS-For each major operating expense: Operating expense / Revenue I PROFITABILITY - Change in operating expenses - ANS-For each major operating expense: (Expense CY - Expense PY) / Expense PY I PROFITABILITY - Operating cash flow to operating profit - ANS-Net CF from operating activities / Operating profit I PROFITABILITY - Degree of Operating Leverage - ANS-Total contribution / Operating profit OR %change in operating profit/% change in revenue I PROFITABILITY - Change in other income, expenditure items - ANS-For each major income and expenditure item: (Figure CY - Figure PY) / Figure PY I PROFITABILITY - Effective interest rate - ANS-Total finance Cost / Total interest-bearing debt at end of previous period (or average) I PROFITABILITY - Net Profit Margin - ANS-Total net profit for the year / Revenue I PROFITABILITY - Change in net profit - ANS-(Net profit CY - Net profit PY) / Net profit PY I PROFITABILITY - Earnings per share (cents) - ANS-Profit attributable to equity holders / Weighted Average nr of ordinary shares x 100 I PROFITABILITY - Headline Earnings Per Share (HEPS) (cents) - ANS-Headline Earnings / Weighted Average number of ordinary shares x 100 II CAPITAL STRUCTURE AND SOLVENCY - Capital gearing ratio - ANS-Total interest-bearing debt / Total SH equity (incl reserves) + Total interest-bearing debt ___ Debt excludes bank overdraft II CAPITAL STRUCTURE AND SOLVENCY - Interest-bearing debt to equity ratio - ANS-Total interest-bearing debt / Total SH equity (incl reserves) ___ Debt excludes bank overdraft II CAPITAL STRUCTURE AND SOLVENCY - Net interest-bearing debt to equity ratio - ANS-(Total interest-bearing debt - Cash and cash equivalents) / Total SH equity ___ Debt excludes bank overdraft II CAPITAL STRUCTURE AND SOLVENCY - Comparison of capital structure of the entity to the target structure - ANS-Compare the actual capital composition to the target structure II CAPITAL STRUCTURE AND SOLVENCY - Net interest-bearing debt to EBITDA - ANS-(Total interest-bearing debt - Cash and cash equivalents) /EBITDA ___ Debt excludes bank overdraft

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