KPI figures in Business Position Statement
The formulas for calculating all KPI Analysis figures in the BPS are located in the Key, directly under the KPI Analysis table.
Key:
Asset Turnover Ration = (Gross Profit + Farm Income + Other Income) / Total Opening Assets
Gross Margin Ration = Gross Margin / Gross Profit
Overhead Ratio = (Overheads + Drawings) / (Gross Profit + Farm Income)
ROA = Farm Operating Profit Before Interest/ Closing Assets
Interest Cover = Farm Operating Profit Before Interest/ Interest Expense
Finance Ratio = Total Interest Paid/ (Gross Product + Other Operating Income)
Cash Available for Debt Service Ratio= (CashSurplus + Finance + Debt Repayments) / (Finance + Debt Repayments)
ROE = Net Profit/ Opening Net Worth
Cash Yield = Cash Surplus/ Closing Net Worth
CSC Article ID #489