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 |