PT PT Benuo Taka Wailawi

Business Performance Analysis

As Of December 31, 2023

PT PT Benuo Taka
Wailawi Benchmark Variance
Profitability Ratios
Profit Margin 8.28% 6.50% 1.78%
Return on Assets (ROA) 3.20% 10.00% (6.80%)
Return on Equity (ROE) (425.05%) 15.00% (440.05%)
Dividend Coverage 0.00 2.00 (2.00)
Gross Margin % 35.12% 30.00% 5.12%
Return on Capital Employed (ROCE) 364.23% 19.00% 345.23%

Asset Utilization Ratios

Receivables Turnover 15.19 10.00 5.19
Average Collection Period 24.03 36.00 (11.97)
Inventory Turnover 0.00 7.00 (7.00)
Inventory Holding Period 0.00 52.00 (52.00)
Accounts Payable Turnover 0.36 12.00 (11.64)
Accounts Payable Period 1,006.88 30.00 976.88
Capital Asset Turnover 0.00 5.40 (5.40)
Total Asset Turnover 0.39 1.50 (1.11)

Liquidity Ratios
Working Capital (4,569,260.60) 500,000.00 (5,069,260.60)
Working Capital Ratio (Current Ratio) 15.63% 2.67% 12.96%
Working Capital Turnover (0.47) 5.00 (5.47)
Quick Ratio (Acid Test) 15.63% 2.00% 13.63%

Debt Utilization Ratios

Debt to Total Assets 97.22% 33.00% 64.22%
Times Interest Earned 4.35 15.00 (10.65)
Fixed Charges Coverage 2.29 5.50 (3.21)
Debt to Equity (12,919.96%) 49.00% (12,968.96%)
Equity to Assets (0.75%) 67.00% (67.75%)

Growth Ratios
Revenue Growth 101.20% 11.00% 90.20%
Net Income Growth (128.06%) 7.00% (135.06%)
Asset Growth 7.54% 12.00% (4.46%)
Liabilities Growth 2.96% 10.00% (7.04%)

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Profitability Ratios
Profit Margin 7%
Return on Assets (ROA) 10%
Return on Equity (ROE) 15%
Dividend Coverage 2.00
Gross Margin % 30%
Return on Capital Employed (ROCE) 19%

Asset Utilization Ratios

Receivables Turnover 10
Average Collection Period 36
Inventory Turnover 7
Inventory Holding Period 52
Accounts Payable Turnover 12
Accounts Payable Period 30
Capital Asset Turnover 5.4
Total Asset Turnover 1.5

Liquidity Ratios
Working Capital 500,000.00
Working Capital Ratio (Current Ratio) 2.67%
Working Capital Turnover 5
Quick Ratio (Acid Test) 2%

Debt Utilization Ratios

Debt to Total Assets 33%
Times Interest Earned 15
Fixed Charges Coverage 5.5
Debt to Equity 49%
Equity to Assets 67%

Growth Ratios
Revenue Growth 11%
Net Income Growth 7%
Asset Growth 12%
Liabilities Growth 10%