Pofit Margin

45.0%
5.0%
40.0%
4.5%
35.0% 4.0%
30.0% 3.5%
25.0% 3.0%
20.0% 2.5%

15.0% 2.0%
1.5%
10.0%
1.0%
5.0%
0.5%
0.0%
2021 2020 2019 2018 0.0%
2021

ROE
10.00%
$7.00
9.00%
$6.00
8.00%
7.00% $5.00
6.00%
$4.00
5.00%
4.00% $3.00
3.00%
$2.00
2.00%
1.00% $1.00

0.00%
2021 2020 2019 2018 $0.00
2021

Average collection Period (Days)

60.00 200.00
180.00
50.00 160.00
140.00
40.00
120.00

30.00 100.00
80.00
20.00 60.00
40.00
10.00
20.00

0.00 0.00
2021 2020 2019 2018 2021
 30.00 100.00
80.00
20.00 60.00
40.00
10.00
20.00

0.00 0.00
2021 2020 2019 2018 2021

Current Ratio
45%
40%
35%
30%
25%
20%
15%
10%
5%
0%
2021 2020 2019 2018
 ROA
5.0%
4.5%
4.0%
3.5%
3.0%
2.5%
2.0%
1.5%
1.0%
0.5%
0.0%
2021 2020 2019 2018

EPS
$7.00

$6.00

$5.00

$4.00

$3.00

$2.00

$1.00

$0.00
2021 2020 2019 2018

Payable Period
200.00
180.00
160.00
140.00
120.00
100.00
80.00
60.00
40.00
20.00
0.00
2021 2020 2019 2018
100.00
80.00
60.00
40.00
20.00
0.00
2021 2020 2019 2018

Profit Margin
Return on Asset (ROA)
Return on Equity (ROE)
Earning Per Share (EPS)
Current Ratios
Average Collection Period (days)
Payable Turnover
Payable Period
Formulas
Formulas
Net Income/Sales*100
Net Income/Total Asset*100
Net Income/Stockholders' Equity*100
Net Income Available to com. Stockholders/No. of common share outsta
Current Asset/Current Liabilities
365 /Accounts Receivable Turnover ratio
COGS/Average Payables
365/Payable turnover
 Formulas
Formulas
Net Income/Sales*100
Net Income/Total Asset*100
Net Income/Stockholders' Equity*100
ailable to com. Stockholders/No. of common share outstanding
Current Asset/Current Liabilities
365 /Accounts Receivable Turnover ratio
COGS/Average Payables
365/Payable turnover

Particulars
Net Income
Net Income Available to Common Stockholders
Sales
Total Asset
Stockholders' equity
No. of common share outstanding
Current Asset
Current Liability
Accounts Receivable
Average Daily credit sales
Fixed Asset
Total Debt
 Calculation
Ratios
Profit Margin (%)
Return on Asset (ROA) (%)
Return on Equity (ROE) (%)
Current Ratio
Earning Per Share (EPS) ($)
Average Collection Period (days)
Payable Period (days)

Balance Sheet (2018-2021)

Particulars 2021 2020
Net Income 1,396,620 356,398
Net Income Available to Common Stockholders 1,372,192 263,342
Sales 4,427,882 3,903,609
Total Asset 36,369,560 36,076,291
Stockholders' equity 18,004,568 17,717,697
No. of common share outstanding 284,415 280,290
Current Asset 814,419 711,612
Current Liability 2,280,524 2,043,103
Accounts Receivable 671,721 603,111
Average Daily credit sales 12131 days 10695 days
Fixed Asset 35,555,141 35,364,679
Total Debt 17,845,778 17,587,944
 Ratio Calculations
Years
2021 2020 2019 2018
38.6% 9.13% 18.07% 10.87%
4.7% 0.99% 2.51% 1.39%
9.23% 1.93% 5.44% 3.05%
36% 35% 42% 14%
$5.84 $0.99 $2.41 $1.21
52.57 42.48 34.41 34.50
182.50 155 190 128.5

2019 2018
579,761 331,246
493,011 249,930
3,209,241 3,046,478
23,068,131 23,766,695
9,879,312 9,858,644
208,901 206,426
625,252 434,843
1,479,186 3,029,485
305,501 299,621
8792 days 8346 days
22,442,879 23,766,695
12,418,566 12,892,653
Income Statement 2018 2019 2020
total revenue 3,046,478 3,209,241 3,903,609
cost of good sales 1,086,581 1,192,761 1,514,116
Gross profit 1,959,897 2,016,480 2,389,493
Operating Expense 1,364,783 1,388,989 1,718,823
Operating income 595,114 627,491 670,670
Interest income 3,481 66,000 20,222
Earning before interest 664,728 964,273 733,798
Interest expense 321,529 353,057 333,021
Net interest income -318,048 -287,057 -312,799
Net income 331,246 579,761 356,398
Preferred stock dividends 81,316 74,990 76,536

Column1 2018 2019 2020

Trenda analysis of Interest cost and profitability indicators
Interest Expense 10.55% 11.00% 8.53%
Net income 10.87% 18.07% 9.13%
operating Income 19.53% 19.55% 17.18%

Trend analysis on basis of sales

Interest Expense Net Income Operating Income
2018 10.55% 10.87% 19.53%
2019 11.00% 18.07% 19.55%
2020 8.53% 9.13% 17.18%
2021 6.64% 38.60% 17.16%

Trend analysis
45.00%
Interest Expense Net Income Operating Income
40.00% 0.386

35.00%
30.00%
25.00% 0.1955
0.1953
20.00% 0.1807 0.1718 0.1716
15.00% 0.0913
0.1055 0.1087 0.11
10.00% 0.0853
0.0664
5.00%
0.00%
2018 2019 2020 2021
25.00% 0.1955
0.1953
20.00% 0.1807 0.1718 0.1716
15.00% 0.0913
0.1055 0.1087 0.11
10.00% 0.0853
0.0664
5.00%
0.00%
2018 2019 2020 2021
 2021 Common size trend analysis
4,427,882 Sale 2018 2019
1,778,320 total revenue 100% 100%
2,649,562 cost of good sales 35.67% 37.16%
1,889,836 Gross profit 64.33% 62.83%
759,726 Operating Expense 44.80% 43.28%
0 Operating income 19.53% 19.55%
2,114,057 Interest income 11% 2.06%
293,846 Earning before interest 21.82% 30.05%
-293,846 Interest expense 10.55% 11.00%
1,709,259 Net interest income -10.44% -8.94%
45,761 Net income 10.87% 18.07%
Preferred stock divide 2.67% 2.34%

2021 Net income 2018 2019

total revenue 919.70% 556.42%
6.64% cost of good sales 328.03% 205.73%
38.60% Gross profit 591.67% 347.81%
17.16% Operating Expense 412.02% 239.58%
Operating income 179.66% 108.23%
Interest income 1.05% 11.44%
Earning before interest 200.68% 167.19%
Interest expense 97.07% 60.90%
Net interest income -96.02% -49.51%
Net income 100% 100%
Preferred stock divide 24.55% 12.93%

Trend analysis on basis of Net income

Interest Expense Net Income Operating Income
2018 97.07% 100% 179.66%
0.386
2019 60.90% 100% 108.23%
2020 93.44% 100% 188.18%
2021 17.19% 100% 44.45%

0.1716
Interest Expense Net Income Operating Income

0.0664 200.00% 1.8818

1.7966
180.00%
160.00% 1.0823
2021 140.00%
1 1
0.1716
Interest Expense Net Income Operating Income

0.0664 200.00% 1.8818

1.7966
180.00%
160.00% 1.0823
2021 140.00%
1 1
120.00%
0.9707 1 0.9344 1
100.00%
80.00%
0.609
60.00% 0.4445
40.00%
0.1719
20.00%
0.00%
2018 2019 2020 2021
d analysis
2020 2021
100% 100%
38.79% 40.16%
61.21% 59.84%
44.03% 42.68%
17.18% 17.16%
0.52% 0
18.80% 47.74%
8.53% 6.64%
-8.01% -6.64%
9.13% 38.60%
1.96% 1.03%

2020 2021
1095.29% 259.05%
424.84% 104.04%
670.46% 155.01%
482.28% 110.56%
188.18% 44.45%
5.67% 0
205.89% 123.68%
93.44% 17.19%
-87.77% -17.19%
100% 100%
21.47% 2.68%

me
me

0.4445

0.1719

2021
Balance Sheet for all the years ended
e years ended