1 Account receivable turnever = Net credit sales

Average net Account Receivable =

2 Current ratio = Current Asset

Current Liabilities =

3 Inventory turnever = Cost Of Good Sold

Average Inventory =

4 Profit Margin Net income

= Net Sales =

5 Net Sales
= Average Total Assets =

6 Debt to Total Assets Ratio Total liabilities

= Total Assets =

7 Earnings Pershare = Net income-Preference dividend

=
Weight- Average ordinary shares outstanding

8 Return On Assets Net income

= Average total Assets =

9 Return on ordinary shareholder's E= Net income-Prefeference dividend

=
Average Ordinary Shareholder's Equity

10 Acid Test (quick) Ratio Cash + Short-term invesment+Account Receivable

=
= Current Liabilities
HK$ 1,500,000 Perhitungan
HK$ 235,000 210000+260000 = ###
6.38% 2 = 235,000

Perhitungan
HK$ 1,230,000 120.000+200.000+210.000+700.000 1,230,000
=
HK$ 310,000 170.000+140.000 310,000
3.96 3.96

HK$ 550,000 Perhitungan

HK$ 140,000 200.000+80.000 = ###
140,000
3,92 times 2

HK$ 500,000
HK$ 1,500,000
0.33%

HK$ 1,500,000 Perhitungan

HK$ 266 (2.920.000/11) = ###
5,64 times

HK$ 1,460,000
HK$ 2,920,000
0.5%

HK$ 410,000 550.000-140.000

HK$ 116,000(670.000+490.000/2/5)
3.53

HK$ 500,000
HK$ 266

HK$ 410,000 Perhitungan 550.000-140.000 = 410,000

HK$ 580,000 (670.000+490.000/2) = 580,000
1.18%

HK$ 910,000
HK$ 310,000
2.93