| Ratio | 2013 | 2012 | % Change | Ind. Mean | | | * Figures below are used as an example and should not be used in your reports |
| Eg Trade receivables period | 39 days | 26 days | - | - | | | **In order to calculate ratios, replace figures below (in grey) with appropriate figures from Tesco's Financial Statements |
| ROE | 100.00% | 100.00% | 0.00% | 19% |
| | | | | | | | 2013 (£m) | 2012 (£m) |
| Gross profit margin | 100.00% | 100.00% | 0.00% | 10% | | Net Income | 1 | 1 | 0.00% |
| | | | | | | Equity | 1 | 1 | 0.00% |
| Net profit margin | 100.00% | 100.00% | 0.00% | 3% | | Gross Profit | 1 | 1 | 0.00% |
| | | | | | | Revenue | 1 | 1 | 0.00% |
| Current ratio | 1.000 | 1.000 | 0.00% | 1.7 | | Current Assets | 1 | 1 | 0.00% |
| | | | | | | Curent Liabilities | 1 | 1 | 0.00% |
| Inventory turnover period | 365.00 | 365.00 | 0.00% | 50 | | Inventory | 1 | 1 | 0.00% |
| | | | | | | Cost of Sales | 1 | 1 | 0.00% |
| Payables’ turnover period | 365.00 | 365.00 | 0.00% | 20 | | Trade Paybles | 1 | 1 | 0.00% |
| | | | | | | Long-term Debt | 1 | 1 | 0.00% |
| Gearing ratio | 50.00% | 50.00% | 0.00% | | | Capital Employed | 2 | 2 | 0.00% |
| | | | | 4% | | EPS (pence) | 1 | 1 | 0.00% |
| P/E ratio | 1.00 | 1.00 | 0.00% | 9.0 x | | Price (pence) | 1 | 1 | 0.00% |
| | | | | | | Assets | 1 | 1 | 0.00% |
| | | | | | | Operating Profit | 1 | 1 | 0.00% |
| | | | | | | DuPont Analysis |
| | | | | | | Asset Turnover | 1.00 | 1.00 | 0.00% |
| | | | | | | Sales | 1 | 1 |
| | | | | | | Assets | 1 | 1 |
| | | | | | X | Net Profit Margin | 100.00% | 100.00% | 0.00% |
| | | | | | | Net Income * | 1 | 1 |
| | | | | | | Sales | 1 | 1 |
| | | | | | X | Equity Multiplier | 1.00 | 1.00 | 0.00% |
| | | | | | | Assets | 1 | 1 |
| | | | | | | Equity | 1 | 1 |
| | | | | | = | ROE | 100.00% | 100.00% | 0.00% |