Accountancy Features accounting and finance-related resources including articles, news, reference library, discussion boards, events, newsletters, weekly polls. For both professionals and students.

Capital Market Ratios

Dividend Cover = Earnings Available for Common Shareholders / Dividends Paid

Dividend Yield = Annual Dividends Per Common Share / Market Price Per Common Share

Historic Price Earnings (HPE) Ratio = Current Market Price of Common Share / Last Published Earnings Per Share

Market to Book Ratio = Market Price Per Common Share / Book Value of Equity Per Common Share

Price Earnings (PE) Ratio = Market Price of Common Share / Earnings Per Share

Prospective Price Earnings (PPE) Ratio = Current Market Price of Common Share / Current Estimate of Earnings Per Share