Performance Ratio
Gross Profit Margin = (Profit Before Tax / Turnover) * 100
Net Profit Margin = (Profit After Tax / Turnover) * 100
Return on Shareholders Equity = Profit After Tax / Total Shareholders Funds
Current Assets Turnover = Revenue / Current Assets
Fixed Assets Turnover = Revenue / Fixed Assets
Total Assets Turnover = Revenue / Total Assets
Revenue Per Share = Revenue / Issued Shares
Inventory Turnover = Revenue / Inventory

Liquidity Ratio
Current Ratio = Current Assets / Current Liabilities
Acid Test Ratio = (Current Assets – Stock) / Current Liabilities
Interest Coverage = Profit Before Tax / Interest Charge

Growth Ratio
Annual Revenue Growth Rate (%) = ((Current Year Revenue – Last Year Revenue) * 100) / Last Year Revenue

Annual Profit Growth Rate (%) = ((Current Year Profit – Last Year Profit) * 100) / Last Year Profit

Debt Ratio
Debtors Turnover (Days) = (Debtors / Turnover) * 365
Creditors Turnover (Days) = (Creditors / Turnover) * 365
Debt Ratio (%) = (Total Liabilities / Total Assets) * 100
Current Debt To Equity Ratio (%) = (Current Liabilities / Shareholders Fund) * 100
Total Debt To Equity Ratio (%) = (Total Liabilities / Shareholders Fund) * 100

What is Service Level Agreement? (SLA)
A service level agreement (SLA) is a contract between a network service provider and a client that specifies, usually in measurable terms, what the service provider’s network services provide. Many Internet service providers (ISP)s provide their customers with a Service Level Agreement. More recently, the information system departments in large companies have embraced the idea of writing a service level agreement for the services to their customers (users in other departments within the company) can be measured, justified, and such time compared with those of outsourcing network providers.

Some indicators that SLA can specify are:
* What percentage of time that services are available
* The number of users that can serve both
* Performance indicators specific to the actual performance will be regularly compared
* The schedule for notification in advance of network changes that may affect users
* Help desk response time for the various classes of problems
* Availability of dial-in access
* Using the statistics provided

Malaysia Certificate of Origin (CO) is a document certifying the country of origin of a particular product. The CO is intended solely to prove the origin of goods to meet the requirements of customs or trade, such as support for the letter of credit. They can also be used as supporting documents for the issuance of COs corresponding authorized by another Chamber of Malaysia Certificate Authority for the Certificate of Origin.

Certificate of Origin Customs
Certificate of Origin is required to enable importing from other countries to take advantage of the preferential tariff law of the country of manufacturers origin, for example. Malaysia. And to be used as supporting documents for the issuance of certificates by another Board approved as well as to meet the needs of commerce as support letters of credit.

Types of Certificate of Origin Endorsement
- Malaysian Manufactured and Processed Products
- Goods for Re-export
- Direct Shipment from a Second Country to a Third Country
- Third Party Endorsements
- Certification of Commercial Invoice and other Shipping Documents
- Certification of other Documents

IMF: International Monetary Fund, the organization that industrialized nations have established to reduce trade barriers and stabilize currencies, especially those of less industrialized nations.

Earnings Definition: a sum of money gained from employment, usually quoted before tax, including extra reward such as fringe benefits, allowances, or incentives. In business, income or profit from a business, quoted gross or net of tax, which may be retained and distributed in part to the shareholders.

Back-to-back Loan Definition: an arrangement in which two companies in different countries borrow offsetting amounts in each other’s currency and each repays it at a specified future date in its domestic currency. Such a loan, often between a company and its foreign subsidiary, eliminates the risk of loss from exchange rate fluctuations.

Above-the-line Definition: In Marketing, relating to marketing expenditure on advertising in media such as press, radio, television, cinema, and the World Wide Web, on which a commission is usually paid to an agency.