*This F9 (FM) Summary Notes is Valid Up to 31 August 2025.











Chapter Focus Point: Financial Ratios, Investment Appraisal, Working Capital Management, Capital Structure, Business Valuations, Profitability Ratios, Liquidity Ratios, Efficiency Ratios, Solvency Ratios, Market Ratios, Profitability and Return Ratios, Gross Profit Ratio, Net Profit Margin, Return on Capital Employed (ROCE), Net Asset Turnover, Debt and Gearing Ratios, Interest Cover, Current Ratio, Quick Ratio (Acid-Test Ratio), Inventory Turnover Ratio, Receivable Collection Period, Payable Payment Period, Liquidity Ratios, and Investor Ratios, Dividend per share (DPS), Price-to-earnings (PE) ratio, Earnings per share (EPS), Dividend Yield, Dividend cover, Total Shareholder Return (TSR), Dividend Per Share (DPS), Profitability Ratios, Gross Margin, Operating Profit Margin, Return on Capital Employed (ROCE),Liquidity and Efficiency Ratios, Current Ratio, Quick Ratio (Acid-Test Ratio), Working Capital, Working Capital Cycle, Cash Flow Analysis, Inventory Turnover, Debtors Collection Period/Receivable Collection Period, Accounts Payable Payment Period, Cash Cycle (Cash Conversion Cycle, CCC), Financial Position, Gearing Ratios, This Reflects Inventory turnover, The cash cycle, gearing ratios, and overtrading, Working Capital Management, Redeemable Preference Shares, Limitations of Financial Statements and Ratio Analysis.
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