Accounting ratios




It is impossible to mention all the ratios which are used in accounting, so I am going to tell you about the most common ratios used in accounting:

  • Gross profit ratio
  • Net profit ratio
  • Operating profit ratio
  • Expense ratio
  • Operating (cost) ratio
  • Return on capital employed (ROI)
  • Earnings per share
  • Dividends per share
  • Fixed assets turnover ratio
  • Working capital turnover ratio
  • Current ratio
  • Quick ratio
  • Debt service ratio
  • Fixed assets ratio
  • Solvency ratio
  • Reserves to capital ratio
  • Capital gearing ratio




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