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Profit (losses) before tax(PBT) = Profit(losses) from operational activity (POA) result from investigation activity(RIA)
results from financial activity(RFA) result from extraordinary activities(REA)
Operational profitability of sales= profit(loss) from operation activity/revenues from sales *100%
3. Profitability of sales, calculated on the basis of profit (loss) before taxation:
Profitability of sales = profit(loss) before taxation/revenues from sales*100% (>15 20%)
(before taxation)
4. The profitability of sales, calculated on the basis of net profit (loss):
Net profitability of sales = net profit(loss)/revenues from sales *100% (>10 15%)
*the profit received on one lei of sales, when profitability is calculated on the basis of the selling price:
*the profit received for one lei of costs, when profitability is calculated on the basis of the cost price of a unit of sold
products
Product profitability = product profit/ Unit cost of the sold item *100%
In this case, the profit of the product is the profit received from the sale of a unit of production, and is defined as the
difference between the selling price and the unit cost of the sold item, that is:
product profit = unit selling price- Unit cost of the sold item
Thus, we receive:
product profitability = (unit selling price- Unit cost of the sold item)/ Unit cost of the sold item)/ *100%
Return on assets=( Profit(loss) before taxation+ interest payable on credit)/ Average value of the assets *100%
Return on assets= (net profit(loss) + interest payable on credit)/ Average value of the assets *100%
Return on assets(ROI) = (net profit(loss) )/ Average value of the assets *100%
investment profitability
ROA=Profit(loss) before taxation/revenues from sales*Revenues from sales/ average value of assets *100%
ROI=profit(loss) before taxation/ average cost of constant capital (owners (equity +long term obligations)*100% (>20-
25%)
ROE=Profit before taxation (net profit)/ average cost of owners equity*100% (>15-20%)
ROE== (Profit before tax/Average value of assets) *(Average value of assets/owners equity),
Coefficient
Current Cash+ short term investment + 70% short term recievables and other
liquidity current assets+ 80% stock 2
Short term libilities
Acid test ratio Cash+ short term investment + 70 % short term receivables+ 80 %
products+ 80 % goods 1,3
Short term liabilities
Absolute
Cash/Short term liabilities 0,2
liquidity
Cash payment
Liquidity =
Short term liabilities
The number of asset turnover= Revenues from sales/average value of asset
1.indicator of the security of income from sales of assets= average value of assets/revenues from sales
2. asset turnover time= (number of calendar days in the period analysed*average value of assets)/revenues from sales
1.turnover of fixed assets= revenues from sales/average value of fixed assets
2.The number of long term assets turnover= revenues from sales/average value of long term assets
3.Turnover of current assets= Revenues from sales/average value of current assets
4.The number of cycles of short term receivables= Revenues from sales/average value of of short term receivables
5. average return on short-term receivables (days)=360/rate of short-term receivables turnover
5.number of cycles of short-term liabilities= Revenues from sales/average value of of short term liabilities6.average time of
short-term liabilities return (in days)=360/ rate of short-term liabilities turnover1.Inventory turnover =360/ (Cost of sales
/Average cost of stocks )-days Cost of sales/ Average cost of stocks- coef.
2.Duration of turnover of materials = Average stock of materials* 360 / The cost of consumed materials for the report
period
3.Duration of turnover of unfinished goods = Average stocks of unfinished products*360 / Cost of sales of products
4.Duration of turnover of finished goods = Average stocks of finished goods *360 / Cost of sales of products
5.Duration of turnover of short-term accounts receivable = Average stock of short-term accounts receivable * 360 / Income
from sale on credit