20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

Financial analysis

This topic has 1 reply, 2 voices, and was last updated 9 years ago by MikeLittle.

Viewing 2 posts - 1 through 2 (of 2 total)

Author
Posts
March 20, 2016 at 11:24 pm #307188
Ehsan
Participant
- Topics: 43
- Replies: 420
Dear Sir,
While calculating ratios such as Profit margin (net profit/sales*100) do we only include profits attributable to owners?
Also for ROCE… The capital employed section which I derive by equity+long term liabilities… we don’t include NCI right?
Ratios done on consolidated financial statements.
Regards
March 21, 2016 at 6:54 am #307204
MikeLittle
Keymaster
- Topics: 27
- Replies: 23303
What other profits are there? You asking whether, in a consolidation situation, we exclude from the calculation the nci share of profits and the nci’s element of capital employed
No, include ALL trading profits and include ALL capital employed
Author
Posts

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.