RATIO FORMULA WORKING CONCLUSION

2018 (RM’000) 2019 (RM’000) 2020 (RM’000) 2021 (RM’000) 2022 (RM’000)
2019 is the best
one than the
others. It shows
1) LIQUIDITY
303442 248412 251144 206483 248416 that year 2019 is
RATIO 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡
104068 87813 89902 71425 89874 more efficient in
 Current 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠 = 2.92 mes = 3.06 mes = 2.89 mes = 2.76 mes
= 2.72 mes mee ng its current
Ra o
obliga ons as
compared to the
other years.
2022 is the best
one than the
268412 − 93118
others. It shows
303442 − 105363 87813 251144 − 96457 206483 − 60792 248416 − 53869
that year 2022 is
 Quick 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡 − 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑖𝑒𝑠 104068 89902 71425 89874 more efficient in
Ra o 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠 = 1.996
mee ng its current
=1.90 mes mes/2.00 mes =1.72 mes =2.04 mes =2.16 mes
obliga ons as
compared to the
other years.
RATIO FORMULA WORKING CONCLUSION
2018 2019 2020 2021 2022
(RM’000) (RM’000) (RM’000) (RM’000) (RM’000)
2)ACTIVITY RATIO
2021 is the lowest than the
x 360
x 360 x 360 x 360 other years. It shows that
 Average =53.61 days x 360
x 360 =68.03 days =50.27 days =59.74 days 2021 is more efficient in
Collec on =54.52 days managing its assets as
Period
compared to the other year.
(ACP)
157026 140517 2022 is the highest than the
172690 212081 124264
96457 53869 other years. It shows that
 Inventories 𝐶𝑜𝑠𝑡 𝑂𝑓 𝐺𝑜𝑜𝑑𝑠 𝑆𝑎𝑙𝑒𝑠 (𝐶𝑂𝐺𝑆) 105363 93118 60792 2022 is more efficient in
Turnover 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 =1.63 mes =2.61 mes managing its assets as
=1.64 mes =2.28 mes =2.04 mes
compared to the other year.
462529 565369
2020 is the highest than the
440493 532871 344960 261219 333011
𝑆𝑎𝑙𝑒𝑠 other years. It shows that
 Total Asset 678723 581677 645498
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡 2020 is more efficient in
Turnover =0.87 mes =1.64 mes
managing its assets as
=0.65 mes =0.45 mes =0.52 mes
compared to the other year.
2020 is the highest than the
440493 462529 565369 261219 333011
𝑆𝑎𝑙𝑒𝑠 other years. It shows that
 Fixed Asset 254261 264459 301315 310045 332258
𝑇𝑜𝑡𝑎𝑙 𝑁𝑒𝑡 𝐹𝑖𝑥𝑒𝑑 𝐴𝑠𝑠𝑒𝑡 2020 is more efficient in
Turnover
managing its assets as
=1.73 mes =1.75 mes =1.88 mes =0.84 mes =1.00 mes
compared to the other year.
RATIO FORMULA WORKING CONCLUSION
2018 2019 2020 2021 2022
(RM’000) (RM’000) (RM’000) (RM’000) (RM’000)
2019 is the lowest than the
3)LEVERGE RATIO x 100 x 100 x 100 x 100 x 100 other years. It shows that
x 100 2019 is more efficient in
 Debt Ra o =31.35% =2.57% =31.63% =33.81% =34.45% managing its liabili es as
compared to the other year.
2019 is the highest than the
 Debt to x 100 x 100 x 100 x 100 x 100 other years. It shows that
Equity x 100 2019 is more efficient in
Ra o =3.67% =3.72% =3.37% =3.10% =2.76% managing its liabili es as
compared to the other year.
16187 2020 is the highest than the
12386 11773 27221 22444
 Times 5985 other years. It shows that
𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝑃𝑟𝑜𝑓𝑖𝑡 (𝐸𝐵𝐼𝑇) 6334 4773 4645 4865
Interest =2.70 mes 2020 is more efficient in
𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡 =1.96 mes =2.47 mes =5.86 mes =4.61 mes
Earned managing its liabili es as
compared to the other year.
RATIO FORMULA WORKING CONCLUSION
2018 (RM’000) 2019 2020 2021 2022
(RM’000) (RM’000) (RM’000) (RM’000)
4) PROFABILITY 2022 is the highest than the
RATIO x 100 x 100 x 100 x 100 other years. It shows that
x 100
x 100 =4.796%/4.80% =5.06% =5.86% =14.25% 2022 is more efficient in
 Net Profit = 0.98% genera ng income as
Margin compared to the other year.
2019 is the highest than the
x 100
 Gross x 100 x 100 x 100 x 100 other years. It shows that
x 100
Profit 2019 is more efficient in
Margin =60.8% managing its liabili es as
=3.72% =3.37% =3.10% =2.76%
compared to the other year.
 EBIT 2021 is the highest than the
x 100
Margin ( ) x 100 x 100 x 100 x 100 other years. It shows that
x 100
(Opera ng 2021 is more efficient in
Profit =2.81% genera ng income as
=2.55% =4.70% =10.42% =6.74%
Margin) compared to the other year.
2022 is the highest than the
other years. It shows that
 Return on x100 x100 x100 x100 x100
x100 2022 is more efficient in
Asset =3.11% =4.39% =0.599/0.6% =2.63% =7.35% managing its assets as
compared to the other year.
2022 is the highest than the
other years. It shows that
 Return On x 100 x100 x100 x100 x100 x100
2022 is more efficient in
Equity =10.48% =11.61% =1.68% =7.59% =23.54% genera ng income as
compared to the other year.