Ratio calculations for Sainsbury’s plc for 2011 and 2012 and Tesco for 2012 Ratio | Sainsbury’s 2011 | Sainsbury’s 2012 | Tesco 2012 | Profitability: | | | | Gross Profit Margin (GP/Revenue x 100) | 738/22,943*100=3.216 | 789/24,511*100=3.22 | 5,261/64,539*100=8.15 | Operating Profit Margin (Operating profit/Revenue x 100) | 827/22,943*100=3.604 | 799/24,511*100=3.259 | 3,985/64,539*100=6.174 | ROCE (Operating Profit/Equity + NCL’s x100) | 827/(5,424+3,033)*100=827/(8,467)*100=9.77 | 799/(5,629+3,575)*100=799/9204*100=8.68 | 3,985/17,801+6,386*100=3,985/24,187*100=16.48 | Liquidity: | | | | Current Ratio(CAs/CLs) | 1,708/3,033=0.56 time | 2,032/3,575=0.57 time | 12,863/19,180=0.67
Ratio calculations for Sainsbury’s plc for 2011 and 2012 and Tesco for 2012 Ratio | Sainsbury’s 2011 | Sainsbury’s 2012 | Tesco 2012 | Profitability: | | | | Gross Profit Margin (GP/Revenue x 100) | 738/22,943*100=3.216 | 789/24,511*100=3.22 | 5,261/64,539*100=8.15 | Operating Profit Margin (Operating profit/Revenue x 100) | 827/22,943*100=3.604 | 799/24,511*100=3.259 | 3,985/64,539*100=6.174 | ROCE (Operating Profit/Equity + NCL’s x100) | 827/(5,424+3,033)*100=827/(8,467)*100=9.77 | 799/(5,629+3,575)*100=799/9204*100=8.68 | 3,985/17,801+6,386*100=3,985/24,187*100=16.48 | Liquidity: | | | | Current Ratio(CAs/CLs) | 1,708/3,033=0.56 time | 2,032/3,575=0.57 time | 12,863/19,180=0.67