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Financial analysis

This topic has 1 reply, 2 voices, and was last updated 10 years ago by MikeLittle.

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March 20, 2016 at 11:24 pm #307188
Ehsan
Participant
- Topics: 43
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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: 23365
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
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