FinancialRatios

Financial ratios for one accounting period

  • cashConversionCycle
    Type: number Format: double

    Cash conversion cycle: debtorDays + stockDays - creditorDays. Expressed in days. Null when any of those component figures is null.

  • cashRatio
    Type: number Format: double

    Cash ratio: cash / totalCurrentLiabilities. A multiple; the strictest liquidity measure, counting only cash. Null when the inputs are missing or current liabilities are zero.

  • creditorDays
    Type: number Format: double

    Creditor days — average days to pay suppliers: (tradeCreditors / costOfSales) × 365. Expressed in days. Null when the inputs are missing or cost of sales is zero (cost of sales is commonly absent from abridged accounts).

  • currentDebtRatio
    Type: number Format: double

    Current debt ratio as a percentage: (totalCurrentLiabilities / totalAssets) × 100. Null when the inputs are missing or total assets are zero.

  • currentRatio
    Type: number Format: double

    Current ratio: totalCurrentAssets / totalCurrentLiabilities. A multiple (not a percentage) measuring short-term liquidity. Null when the inputs are missing or current liabilities are zero.

  • debtorDays
    Type: number Format: double

    Debtor days — average days to collect from customers: (tradeDebtors / turnover) × 365. Expressed in days (turnover is used as a proxy for credit sales). Null when the inputs are missing or turnover is zero.

  • debtToEquityRatio
    Type: number Format: double

    Debt-to-equity ratio: totalLiabilities / shareholderFunds. A multiple (not a percentage). Null when the inputs are missing or shareholder funds are zero.

  • dividendPayoutRatio
    Type: number Format: double

    Dividend payout ratio as a percentage: (dividends / postTaxProfit) × 100. Null when the inputs are missing or profit after tax is zero.

  • equityInPercentage
    Type: number Format: double

    Equity as a percentage of total assets: (shareholderFunds / totalAssets) × 100. Null when the inputs are missing or total assets are zero.

  • gearing
    Type: number Format: double

    Gearing as a percentage: (totalLongTermLiabilities / shareholderFunds) × 100, measuring long-term debt relative to equity. Null when the inputs are missing or shareholder funds are not positive.

  • grossMargin
    Type: number Format: double

    Gross margin as a percentage: (grossProfit / turnover) × 100. Null when the inputs are missing or turnover is zero.

  • interestCoverageRatio
    Type: number Format: double

    Interest coverage ratio: operatingProfit / interestPayable. A multiple measuring the ability to service interest. Null when the inputs are missing or interest payable is zero.

  • liquidityRatioOrAcidTest
    Type: number Format: double

    Liquidity ratio / acid test (quick ratio): (totalCurrentAssets - stock) / totalCurrentLiabilities. A multiple. Undisclosed stock is treated as zero. Null when the inputs are missing or current liabilities are zero.

  • operatingMargin
    Type: number Format: double

    Operating margin as a percentage: (operatingProfit / turnover) × 100. Null when the inputs are missing or turnover is zero.

  • preTaxProfitMargin
    Type: number Format: double

    Pre-tax profit margin as a percentage: (preTaxProfit / turnover) × 100. Null when the inputs are missing or turnover is zero.

  • profitMargin
    Type: number Format: double

    Net profit margin as a percentage: (postTaxProfit / turnover) × 100. Null when the inputs are missing or turnover is zero.

  • quickRatio
    Type: number Format: double

    Quick ratio — an alias of liquidityRatioOrAcidTest. Not currently populated by the ratio calculator, so this field is always null; use liquidityRatioOrAcidTest instead.

  • retainedEarningsRatio
    Type: number Format: double

    Retained earnings ratio as a percentage: (retainedProfit / postTaxProfit) × 100, using period retained profit (not cumulative balance-sheet reserves). Null when the inputs are missing or profit after tax is zero.

  • returnOnAssets
    Type: number Format: double

    Return on assets (ROA) as a percentage: (postTaxProfit / totalAssets) × 100. Null when the inputs are missing or total assets are zero.

  • returnOnCapitalEmployed
    Type: number Format: double

    Return on capital employed (ROCE) as a percentage: (operatingProfit / (shareholderFunds + totalLongTermLiabilities)) × 100. Null when the inputs are missing or capital employed is zero.

  • returnOnEquity
    Type: number Format: double

    Return on equity (ROE) as a percentage: (postTaxProfit / shareholderFunds) × 100. Null when the inputs are missing or shareholder funds are not positive.

  • returnOnNetAssetsEmployed
    Type: number Format: double

    Return on net assets employed as a percentage: (operatingProfit / shareholderFunds) × 100. Null when the inputs are missing or shareholder funds are not positive.

  • returnOnTotalAssetsEmployed
    Type: number Format: double

    Return on total assets employed as a percentage: (operatingProfit / totalAssets) × 100. Null when the inputs are missing or total assets are zero.

  • salesOrNetWorkingCapital
    Type: number Format: double

    Sales to net working capital: turnover / (totalCurrentAssets - totalCurrentLiabilities). A multiple. Null when the inputs are missing or net working capital is not positive.

  • stockDays
    Type: number Format: double

    Stock days — average inventory holding period: (stock / costOfSales) × 365. Expressed in days. Null when stock or cost of sales is missing or zero.

  • stockTurnoverRatio
    Type: number Format: double

    Stock turnover ratio: costOfSales / stock (using closing stock). A multiple (e.g. 4.8 means stock turns over 4.8 times a year). Null when the inputs are missing or closing stock is zero.

  • totalDebtRatio
    Type: number Format: double

    Total debt ratio as a percentage: (totalLiabilities / totalAssets) × 100. Null when the inputs are missing or total assets are zero.

Grand Public API