[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-31497":3,"doc-seo-31497":27},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":24,"seo_title":13,"seo_description":14,"update_tm":25,"read_time":26},31497,13056703019662,"Evangeline","https://ap-avatar.wpscdn.com/avatar/be000253a8e92610077?_k=1778726343310543188",4,"Exam","Ratio Master Notes Detailed Explanations for SBL SBR","Exam-focused notes for key financial ratios covering the SBL/SBR context. Each ratio is explained with its meaning, formula, and a numerical example, followed by what a good or bad result indicates. The notes further interpret upward or downward movement, describe business impact on profitability, efficiency, cash flow, and working capital, and list common causes behind changes. Practical solutions are provided to improve margins, asset use, inventory control, receivables, and payables.","cbCait7S893ixSdF","https://ap.wps.com/l/cbCait7S893ixSdF","pdf",277563,1,7,"English","en","# Profitability Ratios\n## ROCE – Return on Capital Employed\n## Gross Profit Margin\n## Operating Profit Margin (PBIT margin)\n# Efficiency Ratios\n## Asset Turnover\n## Inventory Days\n## Receivables Days (Debtor Days)\n## Payables Days (Creditor Days)","[{\"question\":\"How is ROCE calculated, and what does a high versus low ROCE indicate?\",\"answer\":\"ROCE = (Profit before interest and tax ÷ Capital Employed) × 100. High ROCE indicates efficient use of invested funds, while low ROCE suggests poor efficiency or investments not yet producing returns.\"},{\"question\":\"What does an increase or decrease in Gross Profit Margin mean?\",\"answer\":\"A higher gross profit margin usually means lower direct costs or higher selling prices. A lower margin points to rising costs, discounts, or reduced selling prices.\"},{\"question\":\"How do inventory days and receivables days affect a business?\",\"answer\":\"High inventory days tie up cash and raise storage and obsolescence risk, while low days support efficient stock management. Higher receivables days slow cash inflow and may strain cash flow due to bad-debt risk.\"}]",1779570163,18,{"code":4,"msg":28,"data":29},"ok",{"site_id":30,"language":22,"slug":31,"title":13,"keywords":32,"description":14,"schema_data":33,"social_meta":83,"head_meta":85,"extra_data":87,"updated_unix":25},105,"ratio-master-notes-detailed-explanations-for-sbl-sbr","",{"@graph":34,"@context":82},[35,51,65],{"@type":36,"itemListElement":37},"BreadcrumbList",[38,42,46,49],{"item":39,"name":40,"@type":41,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":43,"name":44,"@type":41,"position":45},"https://docshare.wps.com/document/","Document",2,{"item":47,"name":12,"@type":41,"position":48},"https://docshare.wps.com/document/exam/",3,{"item":50,"name":13,"@type":41,"position":11},"https://docshare.wps.com/document/ratio-master-notes-detailed-explanations-for-sbl-sbr/31497/",{"url":50,"name":13,"@type":52,"author":53,"headline":13,"publisher":55,"fileFormat":58,"description":14,"dateModified":59,"datePublished":59,"encodingFormat":58,"isAccessibleForFree":60,"interactionStatistic":61},"DigitalDocument",{"name":9,"@type":54},"Person",{"url":39,"name":56,"@type":57},"DocShare","Organization","application/pdf","2026-05-23",true,{"@type":62,"interactionType":63,"userInteractionCount":4},"InteractionCounter",{"@type":64},"ViewAction",{"@type":66,"mainEntity":67},"FAQPage",[68,74,78],{"name":69,"@type":70,"acceptedAnswer":71},"How is ROCE calculated, and what does a high versus low ROCE indicate?","Question",{"text":72,"@type":73},"ROCE = (Profit before interest and tax ÷ Capital Employed) × 100. High ROCE indicates efficient use of invested funds, while low ROCE suggests poor efficiency or investments not yet producing returns.","Answer",{"name":75,"@type":70,"acceptedAnswer":76},"What does an increase or decrease in Gross Profit Margin mean?",{"text":77,"@type":73},"A higher gross profit margin usually means lower direct costs or higher selling prices. A lower margin points to rising costs, discounts, or reduced selling prices.",{"name":79,"@type":70,"acceptedAnswer":80},"How do inventory days and receivables days affect a business?",{"text":81,"@type":73},"High inventory days tie up cash and raise storage and obsolescence risk, while low days support efficient stock management. Higher receivables days slow cash inflow and may strain cash flow due to bad-debt risk.","https://schema.org",{"og:url":50,"og:type":84,"og:title":13,"og:site_name":56,"og:description":14},"article",{"robots":86,"canonical":50},"index,follow",{"doc_id":7,"site_id":30}]