| 2011 | 2010 | PerformanceGross Profit | 1008.7/3453.7 = 29.21% | 996.9/3406.5 = 29.26% | Operating Profit | 574.8/3453.7 = 16.64% | 529.8/3406.5 = 15.56% | ROCE | 574.8/(232.4 + 727) = 59.91% | 529.8/(133.4+802) = 56.63% | Asset Turnover | 3453.7/(232.4+727) = 3.60 times. | 3406.5/(133.4+802) = 3.64 | LiquidityCurrent Ratio | 1067.3/832.9 = 1.3:1 | 1041.2/758.1 = 1.4:1 | Quick Ratio | (1067.3 – 368.3)/832.9 = 0.84:1 | (1041.2 – 309)/758.1 = 0.97:1 | Inventory Days | (368.3/2445) x 365 = 55 days | (309/2409.6) x 365 = 47 days | Trade Receivable Days | (645.6/3453.7) x 365 = 68 days | (616.6/3406.5) x 365 = 66 days | Trade Payable Days | (544.6/2445) x 365 = 81 days | (550.3/2409.6) x 365 = 83 days | SolvencyGearing | 727/232.4 = 3.13% | 802/133.4 = 6.01% | Interest Cover | 574.8/24.3 = 23.7 times | 529.8/25.3 = 20.9 times | Investors RatiosEarnings per Share | 401.1/180.7 = 221.9 pence | 364.1/193.1 = 188.5 pence |
Marks and Spencer
| 2011 | 2010 | PerformanceGross Profit | 3724.7/9740.3 = 38.24% | 3618.5/9536.6 = 37.94% | Operating Profit | 836.9/9740.3 = 8.59% | 852/9536.6 = 8.93% | ROCE | 836.9/(2677.4+2456.5) = 16.3% | 852/(2185.9+3076.8) = 16.19% | Asset Turnover | 9740.3/(2677.4+2456.5) = 1.9 times | 9536.6/(2185.9+3076.8) = 1.81 times | LiquidityCurrent Ratio | 1641.7/2210.2 = 0.74:1 | 1520.2/1890.5 = 0.80:1 | Quick Ratio | (1641.7-685.3)/2210.2 = 0.43:1 | (1520.2-613.2)/1890.5 = 0.48:1 | Inventory Days | (685.3/6015.6) x 365 = 42 days | (613.2/5918.8) x 365 = 38 days | Trade Receivable Days | (276.1/9740.3) x 365 = 10 days | (287.7/9536.6) x 365 = 11 days | Trade Payable Days | (262.3/6015.6) x 365 = 16 days | (280.3/5918.1) x 365 = 17 days | SolvencyGearing | 2210.2/2677.4 = 0.83% | 1890.5/2185.9 = 0.86% | Interest Cover | 836.9/98.6 = 8.5 times | 852/162.2 = 5.3 times | Investors RatiosEarnings per Share | 612/1577.1 = 38.8 pence | 526.3/1572.2 = 33.5 pence |
Debenhams
| 2011