A high price-to-sales ratio is a potential negative for a share. Bio-tech stocks and those of companies with new and developing products often feature at the top of the tables as they have very low sales to support their market capitalisations. Other companies that are likely to feature are those with branded or patented products with little competition and therefore very high margins.

The second column indicates the last reported net gearing. The third column has been allocated to the trend of sales as, in many cases, turnover can be expanding very rapidly. The fourth and fifth columns have been used for margin and the trend of margins, as these might be causes for concern if they are seen to be falling.

The last two are columns for prospective PER and PTBV.

Many fine companies will appear in these tables. Provided their sales continue to trend upwards and margins are maintained or improved, they should continue to go from strength to strength. However, a keen eye should be kept on these trends as, if they falter, the shares could be particularly vulnerable.