FINANCIAL RATIO ANALYSIS OF COCA-COLA BEVERAGES PHILIPPINES, INC.

NPM = Net Profit Margin

2020 2021
Net Income 3,956,749 3,557,943
Sales 81,396,714 85,713,317
NPM 0.04 0.04
PASSED PASSED

CR = Current Ratio

2020 2021
Current Asset 40,164,886 45,403,210
Current Liabilities 23,214,420 41,783,235
CR 1.73 1.08
PASSED PASSED

DER = Debt to Equity Ratio

2020 2021
Total Liabilities 29,606,574 47,667,559
Total Equity 50,997,570 38,016,536
DER 0.58 1.25
PASSED PASSED

DAR = Debt to Asset Ratio

2020 2021
Total Debt 29,606,574 47,667,559
Total Assets 80,604,144 85,684,095
DAR 0.36 0.55
PASSED PASSED

TATO = Total Asset Turnover

2020 2021
Sales 81,396,714 85,713,317
Total Assets 80,604,144 85,684,095
TATO 1.00 1.00
FAILED FAILED
ROA = Return on Asset

2020 2021
Net Income 3,956,749 3,557,943
Total Assets 80,604,144 85,684,095
ROA 0.04 0.04
PASSED PASSED

ROE = Return on Equity

2020 2021
Net Income 3,956,749 3,557,943
Shareholder’s Equity 50,997,570 38,016,536
ROE 0.07 0.09
PASSED PASSED

EM = Equity Multiplier

2020 2021
Total Assets 80,604,144 85,684,095
Shareholder’s Equity 50,997,570 38,016,536
EM 1.58 2.25
PASSED PASSED

Summary of Financial Ratios for Coca-Cola Beverages Philippines, Inc.

Research Variable 2020 2021

NPM 0.04 = PASSED 0.04 = PASSED
CR 1.73 = PASSED 1.08 = PASSED
DER 0.58 = PASSED 1.25 = PASSED
DAR 0.36 = PASSED 0.55 = PASSED
TATO 1.00 = FAILED 1.00 = FAILED
ROA 0.04 = PASSED 0.04 = PASSED
ROE 0.07 = PASSED 0.09 = PASSED
EM 1.58 = PASSED 2.25 = PASSED