Financial Ratios Worksheet Generator
Income statement and balance sheet with margins, ROCE, current and acid-test ratios. No AI, no credits.
Grades 8 – 12No account needed
An income statement and a balance sheet drawn by code (the balance sheet balances by construction), with margins, return on capital employed, current and acid-test ratios, gearing and inventory turnover. States the exact formulas used. No AI, so it never uses a generation credit.
What students practice
- Business
- Financial ratios
- Accounting
Live sample sheet
No account needed to view and print.
Name: ____________________Date: ____________
Financial Ratios
1. Given: Revenue $341,000, COGS $182,260, Expenses $88,218, Current assets $151,000, Inventory $38,119, Current liabilities $67,000, Long-term debt $36,000, Equity $264,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
2. Given: Revenue $447,000, COGS $242,138, Expenses $76,819, Current assets $183,000, Inventory $77,541, Current liabilities $51,000, Long-term debt $32,000, Equity $289,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
3. Given: Revenue $375,000, COGS $218,695, Expenses $47,072, Current assets $121,000, Inventory $54,595, Current liabilities $33,000, Long-term debt $56,000, Equity $198,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
4. Given: Revenue $207,000, COGS $86,637, Expenses $42,814, Current assets $168,000, Inventory $60,329, Current liabilities $31,000, Long-term debt $30,000, Equity $344,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
5. Given: Revenue $295,000, COGS $189,599, Expenses $41,722, Current assets $117,000, Inventory $24,714, Current liabilities $33,000, Long-term debt $53,000, Equity $277,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
6. Given: Revenue $198,000, COGS $117,554, Expenses $29,190, Current assets $95,000, Inventory $40,051, Current liabilities $90,000, Long-term debt $50,000, Equity $135,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
7. Given: Revenue $213,000, COGS $103,922, Expenses $35,168, Current assets $149,000, Inventory $60,230, Current liabilities $79,000, Long-term debt $76,000, Equity $209,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
8. Given: Revenue $478,000, COGS $253,025, Expenses $131,090, Current assets $70,000, Inventory $16,330, Current liabilities $31,000, Long-term debt $41,000, Equity $202,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
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Answer Key — Financial Ratios
1. Given: Revenue $341,000, COGS $182,260, Expenses $88,218, Current assets $151,000, Inventory $38,119, Current liabilities $67,000, Long-term debt $36,000, Equity $264,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $341,000 - $182,260 = $158,740
Gross margin = ($158,740 / $341,000) × 100 = 46.6%
Net profit = Gross profit - Expenses = $158,740 - $88,218 = $70,522
Net margin = ($70,522 / $341,000) × 100 = 20.7%
Capital employed = Equity + Long-term debt = $264,000 + $36,000 = $300,000
ROCE = ($70,522 / $300,000) × 100 = 23.5%
Current ratio = $151,000 / $67,000 = 2.25
Acid-test = ($151,000 - $38,119) / $67,000 = 1.68
Gearing = ($36,000 / ($264,000 + $36,000)) × 100 = 12.0%
Answer: Gross margin 46.6%, Net margin 20.7%, ROCE 23.5%, Current 2.25, Acid-test 1.68, Gearing 12.0%
2. Given: Revenue $447,000, COGS $242,138, Expenses $76,819, Current assets $183,000, Inventory $77,541, Current liabilities $51,000, Long-term debt $32,000, Equity $289,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $447,000 - $242,138 = $204,862
Gross margin = ($204,862 / $447,000) × 100 = 45.8%
Net profit = Gross profit - Expenses = $204,862 - $76,819 = $128,043
Net margin = ($128,043 / $447,000) × 100 = 28.6%
Capital employed = Equity + Long-term debt = $289,000 + $32,000 = $321,000
ROCE = ($128,043 / $321,000) × 100 = 39.9%
Current ratio = $183,000 / $51,000 = 3.59
Acid-test = ($183,000 - $77,541) / $51,000 = 2.07
Gearing = ($32,000 / ($289,000 + $32,000)) × 100 = 10.0%
Answer: Gross margin 45.8%, Net margin 28.6%, ROCE 39.9%, Current 3.59, Acid-test 2.07, Gearing 10.0%
3. Given: Revenue $375,000, COGS $218,695, Expenses $47,072, Current assets $121,000, Inventory $54,595, Current liabilities $33,000, Long-term debt $56,000, Equity $198,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $375,000 - $218,695 = $156,305
Gross margin = ($156,305 / $375,000) × 100 = 41.7%
Net profit = Gross profit - Expenses = $156,305 - $47,072 = $109,233
Net margin = ($109,233 / $375,000) × 100 = 29.1%
Capital employed = Equity + Long-term debt = $198,000 + $56,000 = $254,000
ROCE = ($109,233 / $254,000) × 100 = 43.0%
Current ratio = $121,000 / $33,000 = 3.67
Acid-test = ($121,000 - $54,595) / $33,000 = 2.01
Gearing = ($56,000 / ($198,000 + $56,000)) × 100 = 22.0%
Answer: Gross margin 41.7%, Net margin 29.1%, ROCE 43.0%, Current 3.67, Acid-test 2.01, Gearing 22.0%
4. Given: Revenue $207,000, COGS $86,637, Expenses $42,814, Current assets $168,000, Inventory $60,329, Current liabilities $31,000, Long-term debt $30,000, Equity $344,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $207,000 - $86,637 = $120,363
Gross margin = ($120,363 / $207,000) × 100 = 58.1%
Net profit = Gross profit - Expenses = $120,363 - $42,814 = $77,549
Net margin = ($77,549 / $207,000) × 100 = 37.5%
Capital employed = Equity + Long-term debt = $344,000 + $30,000 = $374,000
ROCE = ($77,549 / $374,000) × 100 = 20.7%
Current ratio = $168,000 / $31,000 = 5.42
Acid-test = ($168,000 - $60,329) / $31,000 = 3.47
Gearing = ($30,000 / ($344,000 + $30,000)) × 100 = 8.0%
Answer: Gross margin 58.1%, Net margin 37.5%, ROCE 20.7%, Current 5.42, Acid-test 3.47, Gearing 8.0%
5. Given: Revenue $295,000, COGS $189,599, Expenses $41,722, Current assets $117,000, Inventory $24,714, Current liabilities $33,000, Long-term debt $53,000, Equity $277,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $295,000 - $189,599 = $105,401
Gross margin = ($105,401 / $295,000) × 100 = 35.7%
Net profit = Gross profit - Expenses = $105,401 - $41,722 = $63,679
Net margin = ($63,679 / $295,000) × 100 = 21.6%
Capital employed = Equity + Long-term debt = $277,000 + $53,000 = $330,000
ROCE = ($63,679 / $330,000) × 100 = 19.3%
Current ratio = $117,000 / $33,000 = 3.55
Acid-test = ($117,000 - $24,714) / $33,000 = 2.80
Gearing = ($53,000 / ($277,000 + $53,000)) × 100 = 16.1%
Answer: Gross margin 35.7%, Net margin 21.6%, ROCE 19.3%, Current 3.55, Acid-test 2.80, Gearing 16.1%
6. Given: Revenue $198,000, COGS $117,554, Expenses $29,190, Current assets $95,000, Inventory $40,051, Current liabilities $90,000, Long-term debt $50,000, Equity $135,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $198,000 - $117,554 = $80,446
Gross margin = ($80,446 / $198,000) × 100 = 40.6%
Net profit = Gross profit - Expenses = $80,446 - $29,190 = $51,256
Net margin = ($51,256 / $198,000) × 100 = 25.9%
Capital employed = Equity + Long-term debt = $135,000 + $50,000 = $185,000
ROCE = ($51,256 / $185,000) × 100 = 27.7%
Current ratio = $95,000 / $90,000 = 1.06
Acid-test = ($95,000 - $40,051) / $90,000 = 0.61
Gearing = ($50,000 / ($135,000 + $50,000)) × 100 = 27.0%
Answer: Gross margin 40.6%, Net margin 25.9%, ROCE 27.7%, Current 1.06, Acid-test 0.61, Gearing 27.0%
7. Given: Revenue $213,000, COGS $103,922, Expenses $35,168, Current assets $149,000, Inventory $60,230, Current liabilities $79,000, Long-term debt $76,000, Equity $209,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $213,000 - $103,922 = $109,078
Gross margin = ($109,078 / $213,000) × 100 = 51.2%
Net profit = Gross profit - Expenses = $109,078 - $35,168 = $73,910
Net margin = ($73,910 / $213,000) × 100 = 34.7%
Capital employed = Equity + Long-term debt = $209,000 + $76,000 = $285,000
ROCE = ($73,910 / $285,000) × 100 = 25.9%
Current ratio = $149,000 / $79,000 = 1.89
Acid-test = ($149,000 - $60,230) / $79,000 = 1.12
Gearing = ($76,000 / ($209,000 + $76,000)) × 100 = 26.7%
Answer: Gross margin 51.2%, Net margin 34.7%, ROCE 25.9%, Current 1.89, Acid-test 1.12, Gearing 26.7%
8. Given: Revenue $478,000, COGS $253,025, Expenses $131,090, Current assets $70,000, Inventory $16,330, Current liabilities $31,000, Long-term debt $41,000, Equity $202,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $478,000 - $253,025 = $224,975
Gross margin = ($224,975 / $478,000) × 100 = 47.1%
Net profit = Gross profit - Expenses = $224,975 - $131,090 = $93,885
Net margin = ($93,885 / $478,000) × 100 = 19.6%
Capital employed = Equity + Long-term debt = $202,000 + $41,000 = $243,000
ROCE = ($93,885 / $243,000) × 100 = 38.6%
Current ratio = $70,000 / $31,000 = 2.26
Acid-test = ($70,000 - $16,330) / $31,000 = 1.73
Gearing = ($41,000 / ($202,000 + $41,000)) × 100 = 16.9%
Answer: Gross margin 47.1%, Net margin 19.6%, ROCE 38.6%, Current 2.26, Acid-test 1.73, Gearing 16.9%
Answers computed by code. No AI, no credits.
Assumptions and Conventions
Assumptions:
- Gross margin = (Gross profit / Revenue) × 100.
- Net margin = (Net profit / Revenue) × 100.
- ROCE = (Net profit / Capital employed) × 100.
- Current ratio = Current assets / Current liabilities.
- Acid-test = (Current assets - Inventory) / Current liabilities.
- Gearing = (Long-term debt / (Equity + Long-term debt)) × 100.
Conventions:
- All monetary values in USD.
- Ratios rounded to 2 decimal places, percentages to 1 decimal place.
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Frequently asked questions
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Every answer is computed by code and verified by a second independent method. No AI is used.
What grades is the Financial Ratios for?
This tool fits Grades 8 – 12.
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Name: ____________________Date: ____________
Financial Ratios
1. Given: Revenue $492,000, COGS $242,077, Expenses $111,281, Current assets $173,000, Inventory $61,039, Current liabilities $54,000, Long-term debt $24,000, Equity $308,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
2. Given: Revenue $499,000, COGS $323,106, Expenses $77,038, Current assets $192,000, Inventory $89,700, Current liabilities $98,000, Long-term debt $58,000, Equity $239,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
3. Given: Revenue $289,000, COGS $142,047, Expenses $78,139, Current assets $180,000, Inventory $70,909, Current liabilities $85,000, Long-term debt $68,000, Equity $311,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
4. Given: Revenue $281,000, COGS $118,585, Expenses $64,624, Current assets $81,000, Inventory $34,479, Current liabilities $37,000, Long-term debt $37,000, Equity $140,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
5. Given: Revenue $352,000, COGS $238,723, Expenses $45,802, Current assets $82,000, Inventory $16,443, Current liabilities $78,000, Long-term debt $69,000, Equity $130,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
6. Given: Revenue $339,000, COGS $207,047, Expenses $76,677, Current assets $55,000, Inventory $20,316, Current liabilities $94,000, Long-term debt $55,000, Equity $193,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
7. Given: Revenue $285,000, COGS $136,308, Expenses $56,364, Current assets $128,000, Inventory $53,204, Current liabilities $51,000, Long-term debt $25,000, Equity $281,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
8. Given: Revenue $274,000, COGS $182,989, Expenses $31,287, Current assets $51,000, Inventory $13,036, Current liabilities $83,000, Long-term debt $46,000, Equity $174,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
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Answer Key — Financial Ratios
1. Given: Revenue $492,000, COGS $242,077, Expenses $111,281, Current assets $173,000, Inventory $61,039, Current liabilities $54,000, Long-term debt $24,000, Equity $308,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $492,000 - $242,077 = $249,923
Gross margin = ($249,923 / $492,000) × 100 = 50.8%
Net profit = Gross profit - Expenses = $249,923 - $111,281 = $138,642
Net margin = ($138,642 / $492,000) × 100 = 28.2%
Capital employed = Equity + Long-term debt = $308,000 + $24,000 = $332,000
ROCE = ($138,642 / $332,000) × 100 = 41.8%
Current ratio = $173,000 / $54,000 = 3.20
Acid-test = ($173,000 - $61,039) / $54,000 = 2.07
Gearing = ($24,000 / ($308,000 + $24,000)) × 100 = 7.2%
Answer: Gross margin 50.8%, Net margin 28.2%, ROCE 41.8%, Current 3.20, Acid-test 2.07, Gearing 7.2%
2. Given: Revenue $499,000, COGS $323,106, Expenses $77,038, Current assets $192,000, Inventory $89,700, Current liabilities $98,000, Long-term debt $58,000, Equity $239,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $499,000 - $323,106 = $175,894
Gross margin = ($175,894 / $499,000) × 100 = 35.2%
Net profit = Gross profit - Expenses = $175,894 - $77,038 = $98,856
Net margin = ($98,856 / $499,000) × 100 = 19.8%
Capital employed = Equity + Long-term debt = $239,000 + $58,000 = $297,000
ROCE = ($98,856 / $297,000) × 100 = 33.3%
Current ratio = $192,000 / $98,000 = 1.96
Acid-test = ($192,000 - $89,700) / $98,000 = 1.04
Gearing = ($58,000 / ($239,000 + $58,000)) × 100 = 19.5%
Answer: Gross margin 35.2%, Net margin 19.8%, ROCE 33.3%, Current 1.96, Acid-test 1.04, Gearing 19.5%
3. Given: Revenue $289,000, COGS $142,047, Expenses $78,139, Current assets $180,000, Inventory $70,909, Current liabilities $85,000, Long-term debt $68,000, Equity $311,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $289,000 - $142,047 = $146,953
Gross margin = ($146,953 / $289,000) × 100 = 50.8%
Net profit = Gross profit - Expenses = $146,953 - $78,139 = $68,814
Net margin = ($68,814 / $289,000) × 100 = 23.8%
Capital employed = Equity + Long-term debt = $311,000 + $68,000 = $379,000
ROCE = ($68,814 / $379,000) × 100 = 18.2%
Current ratio = $180,000 / $85,000 = 2.12
Acid-test = ($180,000 - $70,909) / $85,000 = 1.28
Gearing = ($68,000 / ($311,000 + $68,000)) × 100 = 17.9%
Answer: Gross margin 50.8%, Net margin 23.8%, ROCE 18.2%, Current 2.12, Acid-test 1.28, Gearing 17.9%
4. Given: Revenue $281,000, COGS $118,585, Expenses $64,624, Current assets $81,000, Inventory $34,479, Current liabilities $37,000, Long-term debt $37,000, Equity $140,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $281,000 - $118,585 = $162,415
Gross margin = ($162,415 / $281,000) × 100 = 57.8%
Net profit = Gross profit - Expenses = $162,415 - $64,624 = $97,791
Net margin = ($97,791 / $281,000) × 100 = 34.8%
Capital employed = Equity + Long-term debt = $140,000 + $37,000 = $177,000
ROCE = ($97,791 / $177,000) × 100 = 55.2%
Current ratio = $81,000 / $37,000 = 2.19
Acid-test = ($81,000 - $34,479) / $37,000 = 1.26
Gearing = ($37,000 / ($140,000 + $37,000)) × 100 = 20.9%
Answer: Gross margin 57.8%, Net margin 34.8%, ROCE 55.2%, Current 2.19, Acid-test 1.26, Gearing 20.9%
5. Given: Revenue $352,000, COGS $238,723, Expenses $45,802, Current assets $82,000, Inventory $16,443, Current liabilities $78,000, Long-term debt $69,000, Equity $130,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $352,000 - $238,723 = $113,277
Gross margin = ($113,277 / $352,000) × 100 = 32.2%
Net profit = Gross profit - Expenses = $113,277 - $45,802 = $67,475
Net margin = ($67,475 / $352,000) × 100 = 19.2%
Capital employed = Equity + Long-term debt = $130,000 + $69,000 = $199,000
ROCE = ($67,475 / $199,000) × 100 = 33.9%
Current ratio = $82,000 / $78,000 = 1.05
Acid-test = ($82,000 - $16,443) / $78,000 = 0.84
Gearing = ($69,000 / ($130,000 + $69,000)) × 100 = 34.7%
Answer: Gross margin 32.2%, Net margin 19.2%, ROCE 33.9%, Current 1.05, Acid-test 0.84, Gearing 34.7%
6. Given: Revenue $339,000, COGS $207,047, Expenses $76,677, Current assets $55,000, Inventory $20,316, Current liabilities $94,000, Long-term debt $55,000, Equity $193,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $339,000 - $207,047 = $131,953
Gross margin = ($131,953 / $339,000) × 100 = 38.9%
Net profit = Gross profit - Expenses = $131,953 - $76,677 = $55,276
Net margin = ($55,276 / $339,000) × 100 = 16.3%
Capital employed = Equity + Long-term debt = $193,000 + $55,000 = $248,000
ROCE = ($55,276 / $248,000) × 100 = 22.3%
Current ratio = $55,000 / $94,000 = 0.59
Acid-test = ($55,000 - $20,316) / $94,000 = 0.37
Gearing = ($55,000 / ($193,000 + $55,000)) × 100 = 22.2%
Answer: Gross margin 38.9%, Net margin 16.3%, ROCE 22.3%, Current 0.59, Acid-test 0.37, Gearing 22.2%
7. Given: Revenue $285,000, COGS $136,308, Expenses $56,364, Current assets $128,000, Inventory $53,204, Current liabilities $51,000, Long-term debt $25,000, Equity $281,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $285,000 - $136,308 = $148,692
Gross margin = ($148,692 / $285,000) × 100 = 52.2%
Net profit = Gross profit - Expenses = $148,692 - $56,364 = $92,328
Net margin = ($92,328 / $285,000) × 100 = 32.4%
Capital employed = Equity + Long-term debt = $281,000 + $25,000 = $306,000
ROCE = ($92,328 / $306,000) × 100 = 30.2%
Current ratio = $128,000 / $51,000 = 2.51
Acid-test = ($128,000 - $53,204) / $51,000 = 1.47
Gearing = ($25,000 / ($281,000 + $25,000)) × 100 = 8.2%
Answer: Gross margin 52.2%, Net margin 32.4%, ROCE 30.2%, Current 2.51, Acid-test 1.47, Gearing 8.2%
8. Given: Revenue $274,000, COGS $182,989, Expenses $31,287, Current assets $51,000, Inventory $13,036, Current liabilities $83,000, Long-term debt $46,000, Equity $174,000. Calculate the gross profit margin, net profit margin, ROCE, current ratio, acid-test ratio, and gearing.
Solution:
Gross profit = Revenue - COGS = $274,000 - $182,989 = $91,011
Gross margin = ($91,011 / $274,000) × 100 = 33.2%
Net profit = Gross profit - Expenses = $91,011 - $31,287 = $59,724
Net margin = ($59,724 / $274,000) × 100 = 21.8%
Capital employed = Equity + Long-term debt = $174,000 + $46,000 = $220,000
ROCE = ($59,724 / $220,000) × 100 = 27.1%
Current ratio = $51,000 / $83,000 = 0.61
Acid-test = ($51,000 - $13,036) / $83,000 = 0.46
Gearing = ($46,000 / ($174,000 + $46,000)) × 100 = 20.9%
Answer: Gross margin 33.2%, Net margin 21.8%, ROCE 27.1%, Current 0.61, Acid-test 0.46, Gearing 20.9%
Answers computed by code. No AI, no credits.
Assumptions and Conventions
Assumptions:
- Gross margin = (Gross profit / Revenue) × 100.
- Net margin = (Net profit / Revenue) × 100.
- ROCE = (Net profit / Capital employed) × 100.
- Current ratio = Current assets / Current liabilities.
- Acid-test = (Current assets - Inventory) / Current liabilities.
- Gearing = (Long-term debt / (Equity + Long-term debt)) × 100.
Conventions:
- All monetary values in USD.
- Ratios rounded to 2 decimal places, percentages to 1 decimal place.
Made with TeachSpark
Financial Ratios - General business - On-level scaffold
Income statement and balance sheet with margins, ROCE, current and acid-test ratios, gearing. No AI, no credits.