F2 Calculations
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1
How do you calculate capital employed?
2
How do you calculate return on capital employed? (ROCE)
3
How do you calculate asset turnover?
4
How do you calculate non-current asset turnover
5
How do you calculate Profit before tax margin?
6
How do you calculate Effective tax rate?
7
How do you calculate the current ratio
8
How do you calcuate the quick ratio
9
How do you calculate inventory holding period?
can use the closing inventory if you can't calculate the average
10
How do you calculate trade receivables collection period?
Trade Receivables
_______________________ X 365
Credit sales
_______________________ X 365
Credit sales
11
How do you calculate trade payable days?
12
How do you calcuate gearing %
13
How do you calculate gearing alternative (shown as a ratio)
14
How do you calculate interest cover
15
How do you calculate average rate of borrowing %
16
How do you calculate ROE/ROSF? return on equity / return on shareholder funds
17
How do you calculate dividend cover
HTFT version is Earnings per Share divide by Dividends per share
18
How do you calculate dividend yield
19
What is EBITDA?
Earnings before interest, tax, depreciation & amortisation
20
How do you convert a figure to its present value
21
How do you unwind a PV discount on dismantling cost provision?
after discounting the original amount and adding it to the asset cost. Each year times the balance of the liability by the discount rate and charge to finance. For subsequent years you then times the discount rate by the new balance.
eg first year on £300,000 cost discounted to £44,593. First finance charge is £44,593 x 10% = £4459. Second year becomes £49052 x 10% = £4905
eg first year on £300,000 cost discounted to £44,593. First finance charge is £44,593 x 10% = £4459. Second year becomes £49052 x 10% = £4905
22
How do You calculate EPS (earnings per share)
23
How do you calculate the P/E ratio
24
How do you calculate the weighted average of ordinary shares if there was a share issue during the year