Ratio Calculations: Current Ratio Asset Turnover

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Ratio

Calculations
Current Ratio

Current Assets
Current Liabilities

Asset Turnover

Net Sales
Average Assets

Acid-test Ratio

Cash+ shortterm invests + Recievables


Current Liabilities
Receivables Turnover

Net credit sales


Average Recievbles

2014
24643
=1.39:1
17719

2015
25872
=1.35 :1
19100

Inventory Turnover

Cost Of Sales
Average Inventory

2464312344
=0.69:1
17719

Creditors Turnover

Net credit purchases


Average trade creditors

2587213689
=0.63 :1
19100
113694
=24.99
5019+4080
2

Debts to Asset

Total Debt
Total Assets

90180
=6.92
13689+12344
2

Cash debt Coverage

Operating activities cashflow


Average liabilities

23250
100=57.3
40533

Return on Owners
Equity

Profit
Average owne r ' s equity

24760
43920 *100=56.3

3756
100=9.3
24760+23250
2

Cash Return on sales

Cash
operating Activies

8075
100=7.9
102204

Net Sales

4134
100=23
19160+17283
2

5720
100=5.60
102204

113694
=2.69
43920+ 40533
2

Payout Ratio

Drawings ( Dividends)
Profit

Return on Assets

Profit
Average Assets

1868
100=49.99 50
3740

Profit Margin

1947
100=47
4134

Profit
Net Sales
3740
100=3.66
102204
Gross profit Margin

Gross Profit
Net Sales

Expense Ratio

Expenses
Net Sales

4134
=9.78
43929+ 40533
2

21268
100=21
102204
4134
100=3.64
113694

23514
100=21
113694

9117
100=8
113694

3756
100=3.30
113694

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