Assignment 2

Subject: Financial Tools & Analysis

Facilitator: Dr Rima Melini Md Tamin

Refer to the Financial Statement of Koperasi Serbausaha Makmur Berhad (KOSMA) for the Year
Ended 31 December 2020, calculate the following ratio analysis (for both Group and Cooperative):

1. Credit and Receivables Ratio:

a. Days’ Payable Outstanding (DPO)
b. Days’ Sales Outstanding (DSO) [2 marks]

2. Profitability Analysis:
a. Return on Equity (ROE)
b. Return on Assets (ROA) [2 marks]

3. Operational and Efficiency Ratio:

a. Working Capital Ratio
b. Gearing Ratio [2 marks]

4. Liquidity Ratio:
a. Current Ratio
b. Quick Ratio
c. Cash Ratio [3 marks]

From the above analysis, in your opinion, how is the overall performance of KOSMA for the Financial
Year Ending 31 December 2020? [1 mark]