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    Ratio Act

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    NoorAzreen Ayien
    The document contains calculations of various financial ratios for the years 2008, 2009, and 2010. It analyzes profitability ratios like return on capital employed and net profit margin. It also examines liquidity ratios such as current ratio and quick ratio. Efficiency ratios involving debtor turnover, stock turnover, and asset turnover are presented. Solvency ratios like debt to equity ratio and debt ratio are also included. Finally, it mentions some investment ratios like dividend yield, earnings per share, and price to earnings ratio.

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    Ratio Act

    Uploaded by

    NoorAzreen Ayien
    14 views6 pages
    The document contains calculations of various financial ratios for the years 2008, 2009, and 2010. It analyzes profitability ratios like return on capital employed and net profit margin. It also examines liquidity ratios such as current ratio and quick ratio. Efficiency ratios involving debtor turnover, stock turnover, and asset turnover are presented. Solvency ratios like debt to equity ratio and debt ratio are also included. Finally, it mentions some investment ratios like dividend yield, earnings per share, and price to earnings ratio.

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    The document contains calculations of various financial ratios for the years 2008, 2009, and 2010. It analyzes profitability ratios like return on capital employed and net profit margin. It also examines liquidity ratios such as current ratio and quick ratio. Efficiency ratios involving debtor turnover, stock turnover, and asset turnover are presented. Solvency ratios like debt to equity ratio and debt ratio are also included. Finally, it mentions some investment ratios like dividend yield, earnings per share, and price to earnings ratio.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    14 views6 pages

    Ratio Act

    Uploaded by

    NoorAzreen Ayien
    The document contains calculations of various financial ratios for the years 2008, 2009, and 2010. It analyzes profitability ratios like return on capital employed and net profit margin. It also examines liquidity ratios such as current ratio and quick ratio. Efficiency ratios involving debtor turnover, stock turnover, and asset turnover are presented. Solvency ratios like debt to equity ratio and debt ratio are also included. Finally, it mentions some investment ratios like dividend yield, earnings per share, and price to earnings ratio.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 6

    Profitability Ratio

    1) Return on Capital Employed = (Profit or Earning After Tax / Average C apital


    Employed) 100%
    2008, = (639757 / 1991364) 100%
    = 32.13%
    2009, = (775433 / 1991364) 100%
    = 38.94%
    2010, = (533598 / 1991364) 100%
    =26.80%
    2) Gross Profit Margin = (Sales COGS) / Sales (100%) @ (Gross Profit / Sales) x
    100%
    2008, = (2242297 - 1021800) / 2242297 (100%)
    =54.43%
    2009, = (2583705 - 1108607) / 2583705 (100%)
    = 57.09%
    2010, = (2722256 - 1087350) / 2722256 (100%)
    = 60.05%
    3) Net Profit Margin = ( Profit or Earning After Tax / Sales) x 100%
    2008, = (639757 /2242297) x 100%
    = 28.53%
    2009, = (775433 / 2583705) x 100%
    = 30.01%
    2010, = (533598 / 2722256) x 100%
    = 19.60%

    Liquidity Ratio
    1) Current Ratio = Current Asset / Current Liability
    2008, = 2363413 / 1326829
    = 1.78
    2009, = 2699424 / 1526292
    = 1.77
    2010, = 2845528 / 1973625
    = 1.44
    2) Quick Ratio = (Current Asset - Stock - Prepayment ) / Current Liability
    2008, = (2363413 - 237804 - 303055) / 1326829
    = 1.37
    2009, = (2699424 - 214265 - 393941) / 1526292
    = 1.37
    2010, = (2845528 - 213012 - 360655) / 1973625
    = 1.15

    Efficiency Ratio
    1) Debtor Turnover = Total Sales / Debtor
    2008, = 2242297 / 269541
    = 8.32 9 times
    2009, = 2583705 / 386147
    = 6.69 7 times
    2010, = 2722256 / 356444
    = 7.64 8 times
    2) Debtor Collection Period = (Trade Debtor x no. of Working Days) / Net Credit Sales
    2008, = (269541 x 365) / 2242297
    = 43.88 44 days
    2009, = (386147 x 365) / 2583705
    = 54.55 55 days
    2010, = (356444 x 365) / 2722256
    = 47.79 48 days
    3) Stock Turnover Ratio = (Average Debtor / Credit Sales) x 365 days @ 365 days /
    Stock (Inventories)
    2008, = 365 / 237804
    = 1.53 2 days
    2009, = 365 / 214265
    = 1.70 2 days
    2010, = 365 / 213021
    = 1.71 2 days

    4) Asset Turnover Ratio = (Sales / Average Total Asset) x 100%


    2008, = (2242297 / 1.89) x 100%
    =
    2009, = ( / ) x 100%
    =
    2010, = ( / ) x 100%
    =
    5) Working Capital Turnover Ratio = Cost of Sales / Net Working Capital
    2008, = 2242297 / 1036584
    = 2.16
    2009, = 2583705 / 1173132
    = 2.20
    2010, = 2722256 / 871903
    = 3.12

    Solvency Ratio
    1) Debt of Equity Ratio = Total Liabilities / Total Equity
    2008, = 3471618 / 1991364
    = 1.74
    2009, = 3841811 / 2684368
    = 1.43
    2010, = 3864863 / 2873637
    = 1.34
    2) Debt Ratio/Debt To Asset Ratio = Total Liabilities / Total Asset
    2008, = 3471618 / 5462982
    = 0.64
    2009, = 3841811 / 6526179
    = 0.59
    2010, = 3864863 / 6738500
    = 0.57

    Investment Ratio
    1) Dividen Yield = Dividen Per Share / Market Value Per Share
    2) Earning Per Share = (Profit After Tax Preference Dividend) / No. of Common
    Shares
    3) Price / Earning Ratio = Market Price Per Shares of Stock / EPS

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