Page 381 - F2 Integrated Workbook STUDENT 2019
P. 381
Analysis of financial performance and position
2.2 Profitability ratios
The main profitability ratios are:
Gross profit margin (GP%)
Operating profit margin (OP%)
Return on capital employed (ROCE)
EBITDA
TUTOR GUIDANCE
Use the information for TYU 1 – 4 from Chapter 18 to illustrate any calculations you
deem to be particularly important. More time should be spent on the discussion of
the meaning and causes for fluctuations in the ratios.
373
