Ratio_Analysis

Jumawan Company
Ratio Analysis for 20
Operating Cycle

Number of days of Inventory

Number of Days of Receivables

Number of Days Of Payable

Operating Cycle

Net Operating Cycle

Liquidity Ratio

Current Ratio

Quick Ratio

Net Working Capital to Sales Ratio

Page 1
 Ratio_Analysis

mawan Company
o Analysis for 2018

Inventory 215,000
199
Cost of Good Sold/365 1079

Accounts Receivable 465,000

151
Sales on Credit/365 3089

Accounts Payable 412,000

262
Purchases/365 1575

Number of Days of Inventory + 199

350
Number Of Days Of Receivables 151

Number of Days of Inventory + 199

Number of Days of Receivables - 151 350
Number of Days of Purchases

Current Assets 1167000

1.70
Current Liability 685000

Current Assets-Inventory 952,000

1.39
Current Liability 685,000

Current Assets – Current Liability 482,000

0.42

Page 2
 Ratio_Analysis

Net Working Capital to Sales Ratio

Asset Management Ratio

Inventory Turnover Ratio

Accounts Receivable Turnover

Fixed Asset Turnover Ratio

Total Asset Turnover Ratio

Financial Leverage Ratio

Total Debt to Asset Ratio

Total Debt to Equity Ratio

Equity Multiplier

Times- Interest -Coverage Ratio

Fixed-Charge Coverage Ratio

Page 3
 Ratio_Analysis

0.42
Sales 1145000

Sales 1145000
Inventory 215000 5.33

Sales on Credit 1127600

2.42
Accounts Receivable 465000

Sales 1145000
6.19
Net Fixed Asset 185,000

Sales 1145000
0.85
Total Asset 1,352,000

Total Debt 685,000

0.51
Total Asset 1,352,000

Total Debt 685,000

1.03
Total Shareholder's Equity
667,000

Total Assets 1,352,000

2.03
Shareholders' Equity
667,000

EBIT 565700
6.66
Interest 85000

EBIT- Lease Payment 505,700

3.49

Page 4
 Ratio_Analysis

Fixed-Charge Coverage Ratio

Profitability Ratio

Gross Profit Margin

Operating Profit Margin

Net Profit Margin

Return on Total Asset

Basic Earning Power

Return On Common Equity

Page 5
 Ratio_Analysis

3.49
Interest+Lease Payment 145,000

Gross Income 733700

0.64
Sales 1145000

Operating Income 565700

0.49
Sales 1145000

Net Income 459700

0.40
Sales 1145000

Net Income 459700 0.34

Total Asset 1,352,000

EBIT 565700
0.42
Total Asset 1,352,000

Net Income 459700

0.69
Common Equity 667,000

Page 6
 Profit, Loss

Profit / Loss Account

For the Year Ending Dec. 31, 2018

Net Sales 1127600

Cost of Goods Sold 393900
Gross Profit 733700
Less:Selling and Administrative Expenses 168000
Operating Income 565700

Page 7
 Jumawan, Company
Income Statement
For the year ended Dec. 31, 2018
Net sale
Gross sale
Less: Sales Return & allowances
Sales Discount
Net Sales
Cost of sales
Merchandise Inventory, 1/1/2018
Purchases 575,000.00
Less: Purchase Return & allowances 8,000.00
Purchases Discounts 5,100.00 13,100.00
Net Purchases ₱ 561,900.00
Transportation In -
Net Cost of Purchases
Goods available for Sale
Less:Merchandise Inventory, 12/31/2018
Cost of Sales
Gross Profit
Operating Expenses
Selling Expenses
Sales salaries ₱ 105,000.00
Transportation Out 45,000.00
Store supplies Expenses 4,000.00
Insurance Expense- selling 14,000.00
Total selling Expenses
Utilities expense 7,000.00
Office Supllies expense
Insurance Expense- General 14,000.00
Total Administartive Expense
Total Operating Expenses
Operating Profit

Finance Costs

Profit
 1,145,000.00
₱ 15,000.00
2,400.00 17,400.00
₱ 1,127,600.00

₱ 215,000.00

561,900.00
₱ 776,900.00
383,000.00
393,900.00
733,700.00

₱ 168,000.00

21,000.00
189,000.00
₱ 544,700.00

85,000.00

₱ 459,700.00
 Jumawan, Company
Statement of Financial Position
31-Dec-18
Assets
Current Assets
Cash 315,000
Merchandise Inventory 215,000
Accounts Receivable 465,000
Store Supplies 46,000
Office Supplies 60,000
Notes Receivable (Short Term) 50,000
Prepaid Rent 8,000
Prepaid Insurance 8,000
Total Current Asset 1,167,000

Non Current Asset

Office Equipment 130,000
Store Equipment 55,000
185,000

Total Asset 1,352,000

Liabilities
Current Liabilities
Notes Payable 175,000
Accounts Payable 412,000
Salaries Payable 20,000
Utilities Payable -7,000
Interest payable 85,000
Unearned Referral Revenues
Total Current Liabilities 685,000
Owner's Equity
Jumawan, Capital 667,000
Total Liabilities and Owner's Equity 1,352,000