Analysing and interpreting financial statements

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Analysing and interpreting financial statements
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Financial ratio classification
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Profitability ratios
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Efficiency ratios
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The main elements comprising the ROCE ratio
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Liquidity ratios
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Gearing ratios
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The effect of financial gearing
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Investment ratios
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Average dividend yield ratios for businesses in a
range of Industries
Source Constructed from data appearing in the
Financial Times, 18 January 2003
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Average price/earnings ratios for businesses in a
range of industries
Source Constructed from data appearing in the
Financial Times, 18 January 2003
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Graph plotting current ratio against time