(Gearing ratios), , , . . .
(total debt to total assets) , , : = ( + )/ .
(Long‑term debt to total assets) , :
= / . (total debt to equity), , : = = ( + )/ .
, , . . , .
{Times interest earned) , . .
= / .
, .
(Profitability ratios) , .
(Gross profit margin)
= / /.
.
(operating profit margin)
= /. .
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( ) (Net profit margin) = /.
.
(Return on current assets) . , .
= / . , 12, 4 2. .
{Return on fixed assets) . , .
= / .
, 12, 4 2. .
(Investment ratios) . .
(Earning per ordinary share) , . . , . , :
= ( )/ / . (Dividends per ordinary share) , , : = / .
(ordinary dividend coverage) . , .
= ( )/ . {Price to earnings) , .
= / .
.