Summary Of Ratios

No. Name of Ratios Pran Co. Ltd. Apex Foods Ltd. Bangas Ltd.

Liquidity Ratios
1 Current Ratio 1.35 times 1.43 times 1.03 times

2 Quick Ratio 0.35 times 0.60 times 0.29 times

Turnover / Activity / Asset Management Ratio

1 Inventory Turnover 1.35 times 3.43 times 2.37 times

2 Fixed Asset Turnover 2.87 times 8.77 times 2.56 times

3 Total Asset Turnover 0.87 times 1.79 times 1.09 times

4 Account Receivable 19.05 times 8.25 times 36.06 times

Turnover
5 Account Payable 34.79 times 215.74 times 4.86 times
Turnover
6 Average Collection 19 days 43.64 days 9.99 days
Period
7 Average Payable Period 10 1.67 days 74 days

Debt Management Ratio ( Leverage Ratio)

1 Debt Ratio 0.66 times 0.61 times 0.82 times

2 Debt- Equity Ratio 1.93 times 0.89 times 4.43 times

Debt Management Ratio ( Coverage Ratio)

1 Times Interest Earned 1.04 times 1.54 times 5.92 times

Profitability Ratio
1 Gross Profit Margin 0.23 or 23% 0.11 or 11% 0.11 or 11%

2 Operating Margin 0.037 or 3.7% 0.009 or 0.9% 0.02 or 2%

3 Net Profit Mergin 0.033 or 3.3% 0.0075 or 0.75% 0.017 or 1.7%

4 ROA 0.029 or 2.9% 0.014 or 1.4% 0.019 or 1.9%

5 ROE 0.086 or 8.6% 0.032 or3.2% 0.10 or 10%

Market Ratio
1 EPS 36.18 21.76 14.97

2 Dividend Per Share 27.41 14.19 12.5

3 Payout Ratios 0.76 0.68 0.84