Al-Ain Dairy

Ratios Formula 2017

Short term Solvency or Liquidity Ratio
Current Ratio Current Assets/Current Liablities 1.96
Quick Ratio Current Assets - Inventory/Current Liablities 1.51

Financial Leverage Ratio

Debt to Equity Ratio Debt/Equity 0.95
Time Interest Earned Ratio EBIT/Interest 8.46

Asset Management Ratio

Total Asset turnover Sales/Total Assets 1.37
Inventory Turnover COGS/Inventory 4.09

Profitablity Ratio
Profit Margin Ratio Net income/sales 0.10
Return on Asset Ratio net income/total assets 0.07

Market value Ratio

PE Ratio Share price/EPS 1.35
market to book value ratio market value per share/book value per share 0.93
 Al-Ain Dairy Masafi
2018 2019 % Increase 2017 2018 2019 % Increase
term Solvency or Liquidity Ratio
1.96 1.61 -18.05% 1.96 1.96 1.60 -18.02%
1.51 1.26 -16.41% 1.51 1.51 1.26 -16.37%

Financial Leverage Ratio

0.95 0.04 -95.79% 0.95 0.95 0.05 -95.02%
8.46 6.00 -29.13% 8.02 8.02 5.67 -29.31%
2.00
1.80
Asset Management Ratio
1.37 1.26 -7.96% 0.69 1.60
0.69 0.64 -6.82%
4.09 3.92 -4.24% 4.07 4.07
1.40 3.90 -4.24%
1.20
Profitablity Ratio
1.00
0.10 0.07 -32.91% 0.10 0.10 0.07 -32.65%
0.80
0.07 0.04 -37.49% 0.07 0.07 0.04 -37.24%
0.60
Market value Ratio 0.40
0.14 0.54 -59.86% 1.71 0.19
0.20 0.63 -63.09%
1.06 1.63 75.50% 0.98 1.21 1.77 80.95%
0.00
2017 2018 2019
 Al-Ain Dairy
Masafi

2018 2019
 2017 2018 2019
Current Asset 1,483,990.06 1,483,990.00 1,582,338.00
Current liablities 757,654.23 757,654.00 985,845.00
Debt 179,897.83 179,919.00 8,115.00
Equity 188,509.07 188,509.00 202,212.00
EBIT 209,224.43 209,225.00 133,282.00
Interest 24,719.89 24,720.00 22,221.00
Sales 2,039,262.98 2,039,263.00 2,001,316.00
Total Assets 2,963,521.05 2,963,521.00 3,121,236.00
COGS 1,382,293.95 1,382,294.00 1,315,227.00
Inventory 338,044.99 338,045.00 335,900.00
Net Income 206,563.48 206,564.00 136,002.00
Share Price 0.20 0.22 0.35
EPS 0.15 1.56 0.65
Market value per share 0.20 0.23 0.35
Book Value 0.22 0.22 0.22

600,000.00 600,000.00
 2017 2018 2019
Current Asset 1,485,565.06 1,485,565.00 1,583,913.00
Current liablities 759,229.23 759,229.00 987,420.00
Debt 181,476.27 181,494.00 9,690.00
Equity 190,084.07 190,084.00 203,787.00
EBIT 210,799.44 210,800.00 134,857.00
Interest 26,294.89 26,295.00 23,796.00
Sales 2,040,837.98 2,040,838.00 2,002,891.00
Total Assets 2,965,096.05 2,965,096.00 3,122,811.00
COGS 1,383,868.95 1,383,869.00 1,316,802.00
Inventory 339,619.99 339,620.00 337,475.00
Net Income 208,138.49 208,139.00 137,577.00
Share Price 0.21 0.26 0.38
EPS 0.12 1.33 0.60
Market value per share 0.21 0.26 0.38
Book Value 0.22 0.22 0.22

600,000.00 600,000.00