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  • Financial ratios

    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

    Individuals

    Total business income, Item P8

    Companies

    Total income, Item 6, label S

    Partnerships and trusts

    Total business income, Item 5

    Cost of sales

    Individuals

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

    Companies

    Cost of sales, Item 6, label A

    Partnerships and trusts

    Cost of sales, Item 5, label E

    Total expenses

    Individuals

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

    Companies

    Total expenses, Item 6, label Q

    Partnerships and trusts

    Total expenses, Item 5, label O

    Salary and wages paid

    Individuals

    Total salary & wage expenses, Item P13, label G

    Companies

    Total salary & wage expenses, Item 8, label D

    Partnerships and trusts

    Total salary & wage expenses, Item 44, label L

      Last modified: 08 Aug 2019QC 44934