Page 56 - Stakis Consolidated Teaching Note
P. 56
3 : Net Profit Ratio (NPR)
Net Profit Before Tax
NPR = ___________________ x 100
Total Sales Revenue
1991 1992
NPR -47423 305
_______ ______
171455 154313
= -27.7% = 0.20%
4 : Current Assets Ratio
Current Assets
_______________
Current Liabilities
CA = Stocks + Debtors + Cash on Hand
CL = Short Term Loans + Other Creditors
