INTRODUCTION -citer pasal financial statement & ratio analysis sikit (fact) -apa ratio analysis punya kegunaan

-citer ``kita choose 4 co. Utk buat ratio analysis utk kita tahu that co. Punyer liquidity ratio, activity ratio, debt ratio, profitability ratio & market ratio -citer kita buat combined analysis (time-series analysis & cross-sectional analysis) refer pg 67&69 in text book -citer pasal co. Yg kita choose (co. A, co. B, co. C, co. D) - bleh x Q tlng buat..hehe

RATIO ANALYSIS Ratio / Year THE STORE CORPORATION BERHAD KAMDAR GROUP (M) BERHAD CHEETAH HOLDINGS BERHAD KPJ HEALTHCARE BERHAD

i)LIQUIDITY RATIO YEAR 2008 a)Current ratio b)Quick Ratio YEAR 2009 a)Current ratio b)Quick ratio YEAR 2010 a)Current Ratio b)Quick ratio

0.97 times 0.41 times

1.06 times 0.24 times

2.99 times 1.16 times

1.67 times 1.59 times

1.08 times 0.46 times

1.69 times 0.36 times

2.71 times 0.92 times

1.20 times 1.11 times

1.01 times 0.39 times

1.80 times 0.46 times

4.69 times 1.79 times

0.76 times 0.70 times

-buat penerangan / compare between the 3 years about current ratio & quick ratio (utk semua co.)

Ratio / Year

THE STORE KAMDAR CORPORATION GROUP (M) BERHAD BERHAD

CHEETAH HOLDINGS BERHAD

KPJ HEALTHCARE BERHAD

ii)ACTIVITY RATIOS YEAR 2008 a)Inventory Turnover b)Average Collection Period c)Total Asset Turnover YEAR 2009 a)Inventory Turnover b)Average Collection Period c)Total Asset Turnover YEAR 2010 a)Inventory Turnover b)Average Collection Period c)Total Asset Turnover

5.34 times 21.56 days 2.08 times

1.16 times 26.96 days 0.62 times

1.07 times 79.5 days 0.89 times

30.24 times 59.50 days 0.99 times

5.48 times 17.2 days 1.71 times

1.25 times 23.70 days 0.67 times

0.95 times 68.3 days 0.87 times

34.93 times 63.30 times 1.06 times

5.24 times 12.94 days 1.73 times

1.28 times 22.67 days 0.70 times

1.22 times 64.82 days 1.0 times

27.65 times 68.55 days 0.98 times

-buat penerangan / compare between the 3 years about inventory turnover, average collection period & total asset turnover (utk semua co.)

Ratio / Year

THE STORE KAMDAR CORPORATION GROUP (M) BERHAD BERHAD

CHEETAH HOLDINGS BERHAD

KPJ HEALTHCARE BERHAD

iii)DEBT RATIOS YEAR 2008 a)Debt Ratio b)Time Interest Earned Ratio YEAR 2009 a)Debt Ratio b)Time Interest Earned Ratio

59.70% 3.18 times

48.54 % 3.00 times

29.38% 3.54 times

50.83 % 3.86 times

63% 2.75 times

40.86% 3.70 times

33.17% 4.10 times

50.63% 4.82 times

YEAR 2010 a)Debt Ratio b)Time Interest Earned Ratio

61% 4.10

38.90% 2.64 times

19.40% 4.31 times

48.61% 3.56 times

-buat penerangan / compare between the 3 years about debt ratio, time interest earned & fixed payment coverage ratio (utk semua co.) - ni ima buat

Ratio / Year

THE STORE KAMDAR CORPORATION GROUP (M) BERHAD BERHAD

CHEETAH HOLDINGS BERHAD

KPJ HEALTHCARE BERHAD

iv) PROFITABILITY RATIO YEAR 2008 a)Gross Profit Margin b)Operating Profit Margin c)Net Profit Margin d)Earning Per Share (EPS) e) Return on Total Assets (ROA) f) Return on Equity YEAR 2009 a)Gross Profit Margin b)Operating Profit Margin c)Net Profit Margin d)Earning Per Share (EPS) e) Return on Total Assets (ROA) f) Return on Equity YEAR 2010 a)Gross Profit Margin 0.18% 2.73%

18.97% 2.58% 1.31%

37.47% 10.79% 4.65% 6.7 sen 2.78%

39.65% 13.01% 9.12% 7.393sen 8.16%

29.07% 7.54% 7.05% 41.41 sen 6.99%

20.77% 1.72% 0.11%

36.76% 12.38% 10.08% 11.5sen 6.74%

40.75% 13.53% 10.67% 9.916 sen 9.23%

28.78% 9.6% 7.88% 21.65 sen 8.36%

20.20%

38.66%

39.45%

30.45%

b)Operating Profit Margin c)Net Profit Margin d)Earning Per Share (EPS) e) Return on Total Assets (ROA) f) Return on Equity

1.66% 0.22%

8.13% 6.52% 6.8sen

14.26% 11.12% 11.104 sen 11.10%

8.7% 7.63% 22.57 sen 7.5%

0.39%

4.57%

-buat penerangan / compare between the 3 years about semua profitability ratio (utk semua co.)

Ratio / Year

THE STORE KAMDAR CORPORATION GROUP (M) BERHAD BERHAD

CHEETAH HOLDINGS BERHAD

KPJ HEALTHCARE BERHAD

vi)MARKET RATIOS YEAR 2008 a)Price Earning Ratio b)Market/Book ratio YEAR 2009 a)Price Earning Ratio b)Market/Book ratio YEAR 2010 a)Price Earning Ratio b)Market/Book ratio

-buat penerangan / compare between the 3 years about semua market ratio (utk semua co.) -ni ima nk calculate dulu...mcm susah jer hok ni....

STRENGHT & WEAKNESESS a) THE STORE CORPORATION BERHAD

b) KAMDAR GROUP (M) BERHAD

c) CHEETAH HOLDINGS BERHAD

d) KPJ HEALTHCARE BERHAD

-kalau jumpa strengh & weakness masukkan jer terus

WANT TO INVEST OR NOT a) THE STORE CORPORATION BERHAD

b) KAMDAR GROUP (M) BERHAD

c) CHEETAH HOLDINGS BERHAD

d) KPJ HEALTHCARE BERHAD - ni nanti kita discuss sama2...kita cari dlu jwpannya....

RECOMMENDATION a) THE STORE CORPORATION BERHAD

b) KAMDAR GROUP (M) BERHAD

c) CHEETAH HOLDINGS BERHAD

d) KPJ HEALTHCARE BERHAD -kalau ada nk recomen, blh suggest terus - ni dari semua segi (finance, marketing dsb)

REFERENCES ni pn boleh masukkan terus