Across
- 4. Measures how efficiently capital investment generates returns
- 5. Evaluates how effectively direct costs are controlled to maximise product profitability
Down
- 1. Assesses overall profitability after operating expenses and investment costs
- 2. Indicates ability to meet short-term financial obligations
- 3. Reflects stockholding strategy and working capital tied up in inventory
- 4. Highlights delays in customer payments and impact on cash flow