Current ratio = current assets / current liabilities

Gearing ratio = lorg-term debt / sharholder's equity

Gross profit = gross profit / sales

Net profit margin = net profit / sales

Return on owner's equity = net profit / owner's equity

Expense ratio = operating expenses / net sales

Accounts receivalbe trunover ratio = accounts receivable / average sales per day

Working Capital = Current assets - Current Liabilities

So, what other formulas do we need to know? What about the formula for COGS?? .. I can't remember dat one.