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  • Financial ratios



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    The financial ratios tables contain the following:

    • net profit ratio = (total business income – total expenses) / total business income.
    • gross profit ratio = (total business income – cost of sales) / total business income.
    • wage to turnover ratio = salary and wages paid / total business income.

    The tax return labels used to calculate the ratios are:

    Data item

    Entity type

    Income tax return label

    Total business income


    Total business income, Item P8


    Total income, Item 6, label S

    Partnerships and trusts

    Total business income, Item 5

    Cost of sales


    Cost of sales, Item P8, (label K + label L – label M)


    Cost of sales, Item 6, label A

    Partnerships and trusts

    Cost of sales, Item 5, label E

    Total expenses


    Total expenses, Item P8, (label S + label T)


    Total expenses, Item 6, label Q

    Partnerships and trusts

    Total expenses, Item 5, label O

    Salary and wages paid


    Total salary & wage expenses, Item P13, label G


    Total salary & wage expenses, Item 8, label D

    Partnerships and trusts

    Total salary & wage expenses, Item 44, label L

      Last modified: 24 Sep 2020QC 39946