Across
- 4. Profits that have been kept within the business and set aside for future use, emergencies, or investment.
- 6. A measure of profitability that shows gross profit as a percentage of revenue. Formula: Gross Profit ÷ Revenue × 100
- 7. A profitability ratio showing operating profit as a percentage of revenue, indicating how efficiently a business controls its operating costs. Formula: Operating Profit ÷ Revenue × 100
- 8. How easily and quickly a business can turn its assets into cash to meet short‑term obligations.
- 9. Individuals or organisations that owe money to the business, usually because they purchased goods on credit.
- 11. Profit that remains after all expenses, taxes, and dividends have been paid; reinvested back into the business.
- 12. Money owed to the business by customers who bought goods or services on credit (also known as trade debtors).
Down
- 1. Goods that a business holds for sale or uses in production; also called stock.
- 2. Money raised by selling shares in the business to investors or shareholders.
- 3. Individuals or organisations that the business owes money to, often because goods or services were purchased on credit.
- 5. The direct costs of producing or purchasing goods sold by a business (e.g., materials, production labour, wholesale costs).
- 10. Money borrowed from external sources (e.g., banks), which must be repaid with interest.
- 13. Money available immediately, including notes, coins, and funds in bank accounts.