FHA Documentation

Service Formulas

All Financial Health Analysis formulas used for Service businesses.

Balance Sheet

Formula Calculation
Current Liabilities Account Payable + Short Term Loan + Other Current Liabilities
Non-Current Liabilities Long Term Liability
Total Liabilities Current Liabilities + Non-Current Liabilities
Total Non-Current Assets Fixed Asset / PPE + Other Non Current Assets
Total Current Assets Inventory / Stock + Debtors / Trade Receivable + Cash and Bank Balance + Other Current Assets
Total Assets Total Non-Current Assets + Total Current Assets
Working Capital Current Assets − Current Liabilities
Capital Employed Total Assets − Current Liabilities

Profit & Loss

Formula Calculation
Gross Profit Revenue − Direct Cost
EBIT Net Profit + Interest Expense + Tax Expense

Liquidity Ratios

Formula Calculation
Current Ratio Current Assets ÷ Current Liabilities
Quick Ratio (Current Assets − Inventory) ÷ Current Liabilities
Cash Ratio Cash and Bank Balance ÷ Current Liabilities
Working Capital Current Assets − Current Liabilities

Solvency & Leverage Ratios

Formula Calculation
Debt to Equity Total Liabilities ÷ Capital Account / Shareholders Fund
Debt Ratio Total Liabilities ÷ Total Assets
Financial Leverage Total Assets ÷ Capital Account / Shareholders Fund
Interest Coverage EBIT ÷ Interest Expense

Efficiency / Activity Ratios

Formula Calculation
Receivable Turnover (Debtors ÷ Revenue) × 365
Payable Turnover (Account Payable ÷ Direct Cost) × 365
Assets Turnover Revenue ÷ Total Assets

Profitability Ratios

Formula Calculation
Gross Profit Ratio ((Revenue − Direct Cost) ÷ Revenue) × 100
Net Profit Ratio (Net Profit ÷ Revenue) × 100
ROCE (EBIT ÷ Capital Employed) × 100
ROE (EBIT ÷ Capital Account / Shareholders Fund) × 100