978,446 139,587 838,859 905,973 Current ratio = current Asset/ current liability 240000 / 80000 = 3 Inventory turnover = COGS/ average inventory =675.000/75.000 9 Accounts receivable turnover =Net Sales/ Average total Asset ₤900,000/₤600,000= 300,000 Book value per share Shareholder's Equity-ordinary/outstanding shares (Aset – Hutang) / Jumlah Saham yang beredar=(400.000)/(₤160,000/10)=25 Earnings per share =(net income-preference dividends)/ weighted average =72000/16000=4,5 Debt to assets =total liabilities/ total Asset =400.000/600.000 = 0.67 Profit margin on sales = net income/net sales =72000/900000=0.08 Return on ordinary share capital - equity =(net income-preference dividends)/ average shareholder's euity - ordinary =72000/25 2880