Which of the following pairs is not correctly matched —

CS Executive · Cost and Management Accounting · PYQS · December 2015
Which of the following pairs is not correctly matched —
(A) Dividend per equity share / Earnings per share = Payout ratio
(B) [Operating profit / Capital employed] × 100 = Return on capital employed
(C) [(Cost of goods sold + operating expenses) / net sales] × 100 = Operating profit ratio
(D) None of the above.

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: Financial Statement Analysis

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