== Profit-Based Ratios ==
The table shows how to calculate the ratios by multiplying the row and column headings together. e.g.
Gross Profit Margin % =  
  
    
      
        
          
            
              G
              r
              o
              s
              s
              P
              r
              o
              f
              i
              t
              ×
              100
              %
            
            
              S
              a
              l
              e
              s
            
          
        
      
    
    {\displaystyle {\frac {GrossProfit\times 100\%}{Sales}}}
  
Earnings per Share =  
  
    
      
        
          
            
              P
              r
              o
              f
              i
              t
              a
              f
              t
              e
              r
              T
              a
              x
            
            
              N
              o
              .
              o
              f
              O
              r
              d
              i
              n
              a
              r
              y
              S
              h
              a
              r
              e
              s
            
          
        
      
    
    {\displaystyle {\frac {ProfitafterTax}{No.ofOrdinaryShares}}}
  


== Also ==
Sales = TurnoverEquity = Ordinary Share Capital + ReservesDebt = Long Term Liabilities = Non-Current LiabilitiesCapital Employed = Equity + DebtAsset Turnover = Sales / (Fixed Assets + Net Current Assets)Fixed Assets + Net Current Assets = Equity + Debt (Accounting Equation)ROCE = Operating Profit Margin x Asset Turnover