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Financial ratios

Financial ratios are used to measure and evaluate company performance by comparing items on financial statements. On this page you can find links to ratio calculators, guidance and formulas.

Examining Accounts: Business Ratios
This is HMRC manual EM3080, for reviewing accounts as part of an investigation. The manual provides detailed explanations for a selection of business ratios. Please note that some passages of text within the manual are withheld under exemptions to the Freedom of Information Act 2000.

Fourteen Key Business Ratios Used by D&B
A table showing the 14 key financial business ratios, with explanatory notes, used by Dun & Bradstreet to measure a company's solvency, efficiency and profitability.

Understanding Financial Ratios
Company Partners explain liquidity, solvency, efficiency and profitability ratios and provide guidance on using them in practice. The page also looks at some limitations of ratio analysis.

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