Management

Accounting
GROUP FOUR
Brief Background
ESSENTIAL ADHSPEC SOLUTION INC is a company
incorporated in the Philippines and registered at the SEC.

It is under SEC Registration Number CS20160357 dated

February 19, 2016. The primary business purpose of the
company is to engage of buying, selling, distributing, marketing
in retail and wholesale insofar as permitted by law, all kinds of
goods wares and merchandise of every kind and description, but
not limited to adhesives and other allied & non-allied products
and other similar business activities thereto; to enter into all sorts
of contracts, for the purchase, acquisition, sale at wholesale.
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Statement of Comprehensive Income
General
INFORMATION SHEET
Common Size
Statement Analysis
Balance
Sheet
 Statement of
Comprehensive
Income

Short-term Solvency
or Liquidity Ratios
a. Current Ratio
1.10 times (2018), 1.21 times (2019)
b. Quick Ratio
0.78 times (2018), 0.65 times (2019)
c. Cash Ratio
0.28 times (2018), 0.13 times (2019)
7.124 times (2018), 8.4136 times (2019)
The Answers
Long-term Solvency or
Financial Leverage Ratios
a. Total Debt Ratio
0.91 times (2018), 0.83 times (2019)
b. Debt-equity Ratio
9.99 times (2018), 4.79 times (2019)
c. Equity Multiplier
10.99 times (2018), 5.79 times (2019)
d. Times Interest Earned Ratio
3.66 times (2018), 4.54 times (2019)
e. Cash Coverage Ratio
0.4625 times (2018), 0.2994 times (2019)
Assets, Utilization or
Turnover Ratios
a. Inventory Turnover
5.95 times (2018), 9.90 times (2019)
b. Days Sales in Inventory
61 days (2018), 37 days (2019)
c. Receivables Ratio
12.73 times (2018), 17.90 times (2019)
d. Days Sales in Receivables
28.67 days (2018), 20.39 days (2019)
e. Total Asset Turnover
2.162 times (2018), 3.340 times (2019)
f. Capital Intensity
 Profitability Ratios

a. Profit Margin
1.13% (2018), 1.18% (2019)
b. Return on Assets (ROA)
2.45% (2018), 3.96% (2019)
c. Return on Equity (ROE)
26.94% (2018), 22.95% (2019)

Market Value Ratios

a. Price-earnings Ratio
140.5 times (2018), 127.04 (2019)
b. Market-to-book-ratio 
3.89 times (2018), 29.16 times (2019)
Thank You!
Dacillo | Diaz | Fontano | Librada
Suarez | Sumilang | Torregosa | Uy