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Return on shareholders' Profitability funds/return on equity Average inventory 365/Cost of sales Gearing Asset turnover ratio Efficiency Current assets/Current liabilities Operating profit/Interest expense (Operating profit/Average

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Return on shareholders' Profitability funds/return on equity Average inventory 365/Cost of sales Gearing Asset turnover ratio Efficiency Current assets/Current liabilities Operating profit/Interest expense (Operating profit/Average long-term capital employed) x 100 Profitability Average settlement period for accounts receivable Acid test ratio Dividends per share Investment

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