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DuPont Analysis: How to Break Down Return on Equity
DuPont analysis decomposes ROE into profit margin, asset turnover and leverage to reveal what is driving returns. This guide explains how it works and how finance professionals use it.
Return on Capital Employed (ROCE): Formula, Calculation and Interpretation
ROCE measures how efficiently a company generates profit from its capital base. This guide explains the ROCE formula, how to calculate it, and what a good ROCE looks like across different sectors.
Gearing Ratio: What It Is, How to Calculate It and What It Means
The gearing ratio measures how much of a company's financing comes from debt versus equity. This guide explains the main gearing measures, how to calculate them, and what high or low gearing means in practice.
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Financial Ratio Analysis: A Complete Guide for Finance Professionals
Financial ratio analysis interprets financial statements by comparing key figures. This guide covers the main ratio categories, how to calculate them, and what they reveal about business performance.
Sage for Small Businesses: Features, Pricing and How to Use It
Sage is one of the UK's most established accounting software providers. This guide covers Sage's main products, who they are best for, how pricing works, and how Sage compares to Xero and QuickBooks.
QuickBooks for Accountants: Getting Started Guide
QuickBooks is one of the most widely used accounting platforms globally. This guide covers what accountants need to know about QuickBooks Online, its key features, and how to use it effectively with clients.
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FreeAgent for Freelancers and Small Businesses: A Complete Guide
FreeAgent is cloud accounting software designed specifically for freelancers, contractors and small businesses. This guide covers what FreeAgent does, how it compares to Xero and QuickBooks, and who it is best for.
Dividend Policy: Types, Theories and What Finance Professionals Need to Know
Dividend policy determines how much profit a company returns to shareholders versus retaining for growth. This guide covers the main types of dividend policy, the key theories, and the factors that influence dividend decisions.
Capital Structure Theory: Modigliani-Miller and the Pecking Order
Capital structure theory explains how businesses choose between debt and equity financing. This guide covers the Modigliani-Miller theorems, the trade-off theory, and the pecking order theory.
Cost of Debt: How to Calculate It and Why It Matters
The cost of debt is the effective rate a company pays on its borrowings. This guide explains how to calculate cost of debt, why the tax shield matters, and how it feeds into WACC.
Cost of Equity: What It Is and How to Calculate It (CAPM Explained)
The cost of equity is the return required by shareholders to invest in a company. This guide explains what cost of equity is, how to calculate it using CAPM, and how it feeds into WACC.
Gross Profit vs Net Profit: What Is the Difference and Why Does It Matter?
Gross profit and net profit measure different things. This guide explains what each means, how they are calculated, and what they tell you about a business's financial health.
Accounts Receivable Explained: What It Is and How to Manage It
Accounts receivable is money owed to a business by its customers. This guide explains what accounts receivable is, how to manage the collections process, and the key metrics finance teams track.