Explanation
Measures the cost of servicing debt.
Formula
Interest Expense / (Total Expenses - Cost of Sales) * 100
Report codes used
EXP, EXP.INT, EXP.COS
Explanation
Measures the organisation's financial leverage. Indicates what proportion of equity and debt the company is using to finance its assets.
Formula
Total Liabilities / Shareholders Equity
Report codes used
LIA, ASS
Explanation
Shows the return on net assets over the period. The higher the value, the better the profit performance is for the organisation.
Formula
(This Year Assets - This Year Current Liabilities) / (Opening Assets - Opening Current Liabilities) * 100
Report codes used
REV, EXP, ASS, LIA.CUR
