Ratio Computation Analysis

Profit
Net Sales
Return on Sale
19,189
258,399 = 0.0742 x 100

= 7.43%

Profit
Avarage Total Assets

Return on Asset
19,189
( 282,239+269,053 ) 2 =

19,189
275,646

= 0.0696 x 100

= 7%

Profit
Average Equity

Return on Equity
19,189
( 80,861+79,474 ) 2 =

19,189
80,167.5

= 0.2393 x 100

= 24%

Return on Ordinary
Equity
Earnings Per Share
 Ratio Computation Analysis

Market Price Per Share

Earnings Per Share
Price Earnings Ratio
287
16.94 = 16.94

Dividend Per Share

Market Price Per Share
Dividend Yield Ratio
8.82
287 = 0.0307

Dividend Per Share

Earnings Per Share
Dividend Payout
Ratio
8.82
16.94 = 0.05206
 Ratio Computation Analysis

Cost of Sales
Average Inventories

192,177
Inventory Turnover =
( 2273+ 2212 ) 2

192,177
2242.5

= 85.70 Times

Net Credit Sales

Average Trade Payable

Receivable Turnover
258,399
( 26761+30629 ) 2 =

258,399
28695

= 9.01 Times

Net Credit Purchases

Average Trade Payables

Payable Turnover
192,177
( 26,761+30,629 ) 2 =

192,177
76,410.5

= 2.52 Times

Daysa Year
Turnover

Age of Inventory
365
85.70

= 4.26 Days
 Daysa Year
Turnover

Age of Receivable
365
9.01

= 40.53 Days

Daysa Year
Turnover

Age of Payables
365
2.52

= 145.51 Days

Age of Inventory +
Age of Receivable
Operating Cycle
4.20 + 39.96

= 44.79 Days

Operating Cycle Age

of Payable
Net Cash Cycle
44.16 142.51

= -100.72 Days

Current Assets
Current Liabilities

Current Ratio
95,295
93,215

= 1.02%

Quick Assets
Current Liabilities

Quick Asset Ratio

77,601
93,215
 = 0.8324

Working Capital is equals

to Current Assets
Working Capital
95,295
 Ratio Computation Analysis
Debt Ratio
Total Debt
Total Equity

201,378
282,239

= 0.7135

Debt to Equity Ratio

Total Debt
'
Total Shareholde r s Equity

201,378
80,861

= 2.49

Times Interest Earned

EBIT
Interest Expense

26,032
1,156

= 22.52