Year 2013

i.

ii.

iii.

Current ratio = Current asset

Current liabilities

Year 2012
i.

Current ratio = Current asset

Current liabilities

= RM 199, 353,464
RM 138, 115, 726

= RM 197, 211, 969

RM 151, 455, 686

= 1.44

= 1.30

Quick Ratio= (Current Asset- Inventory)

Current Liabilities

ii.

Quick Ratio= (Current Asset- Inventory)

Current Liabilities

=(RM 199, 353, 464- RM 2, 840, 727)

RM 138, 115, 726

=(RM 197, 211, 969- RM 2, 788, 002)

RM 151, 455, 686

=RM 196, 512,737

RM 138, 115, 726

= RM 194, 423, 967

RM 151, 455, 686

= 1.42

= 1.28

Net Profit Margin= Net Profit

Net Sales(Revenue)

iii.

Net Profit Margin

= Net Profit
Net Sales(Revenue)

= RM 6, 549, 978
RM 422, 707, 999

= RM 26, 008, 821

RM 472, 972, 827

= 0.02

= 0.05
iv.

Return On Assets= Net Income

Total Assets

iv.

Return On Assets= Net Income

Total Assets

= Profit attributable to shareholders

Total Assets

= Profit attributable to shareholders

Total Assets

=RM 5, 093, 101

RM 441, 109, 012

= RM 27, 191, 536

RM 447, 867, 977

= 0.01

= 0. 06

v.

v.

vi.

vi.

vii. Debt Ratio= Total Liabilities

Total Assets

= RM 237, 394, 394

RM 447, 867, 977

= 0.51

= 0.53
viii.

Time Interest Earned

ix.

Time Interest Earned

= (Income before Income Tax + Interest Expense)

Interest Expense

= (Income before Income Tax + Interest Expense)

Interest Expense

= (RM 17, 644, 579 + RM 7, 783, 302)

RM 7, 783, 302

= (RM 35, 230, 190 + RM 7, 102, 380)

RM 7, 102, 380

= 3.3

= 6.0

x.

xi.

Debt Ratio= Total Liabilities

Total Assets

=RM 227, 407, 144

RM 444, 109, 012

viii.

ix.

vii.

x.

Dividend payout ratio

xii.

Dividend payout ratio

= Dividend paid on ordinary shares

Net Income(Profit net of tax)

= Dividend paid on ordinary shares

Net Income(Profit net of tax)

= RM 3, 640, 000
RM 6, 549, 978

= RM 3, 640, 000
RM 26, 008, 821

= 0.56

= 0.14