how to calculate key accounting ratios to measure profitability, liquidity and efficiency: profitability ratios: gross profit margin, mark-up, profit margin, return on capital employed, expenses to revenue ratio (operating expenses to revenue ratio), liquidity ratios: current ratio, acid test ratio, efficiency ratios: non-current asset turnover, trade receivables turnover (days), trade payables turnover (days), inventory turnover (days), rate of inventory turnover (times)

how to calculate the following ratios: working capital cycle (in days), net working assets to revenue (sales), interest cover, gearing ratio, earnings per share, price/earnings ratio, dividend per share, dividend yield, dividend cover