7/24/2019 RATIO ANALYSIS for Accs Ia [17318] Fixed

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RATIO ANALYSIS

Liquidity Ratios

RATIO FORMULA 2015 2014 2013 2012

Working

capital

Current assets

Current liabilities

107,824 45,323

= 62,501

99,714 29,920

= 79,794

103,681 33,651

= 70,030

78,285 27,070

=51,215

Interpretation: Wen C!"C# it so$s

tat te %ir& is

%inanciall' stable( )t is

able to con*ert its current

assets into cas to pa' o%%

its sort ter& +ebts

current liabilities-(

Wen C!"C# it so$s

tat te %ir& is

%inanciall' stable( )t is

able to con*ert its

current assets into cas

to pa' o%% its sort ter&

+ebts current

liabilities-(

Wen C!"C# it so$s

tat te %ir& is

%inanciall' stable( )t is

able to con*ert its

current assets into cas

to pa' o%% its sort ter&

+ebts current

liabilities-(

Wen C!"C# it so$s

tat te %ir& is

%inanciall' stable( )t is

able to con*ert its current

assets into cas to pa' o%%

its sort ter& +ebts

current liabilities-(

Current

ratio

Current assets

Current liabilities

107,824

45,323

=2(4.1

99,714

29,920

=3(3.1

103,681

33,651

=3(1.1

78,285

27,070

=2(9.1

Interpretation: /e *alue o% te %ir&s

current assets is 2(4 ti&es

te *alue o% its current

liabilities tere%ore, te

%ir& is in soun+ %inancialposition to pa' o%% its

sort ter& +ebts current

liabilities- $en te' %all

+ue %or pa'&ent(

/e *alue o% te %ir&s

current assets is 3(3

ti&es te *alue o% its

current liabilities

tere%ore, te %ir& is insoun+ %inancial position

to pa' o%% its sort ter&

+ebts current

liabilities- $en te'

%all +ue %or pa'&ent(

/e *alue o% te %ir&s

current assets is 3(1

ti&es te *alue o% its

current liabilities

tere%ore, te %ir& is insoun+ %inancial position

to pa' o%% its sort ter&

+ebts current

liabilities- $en te'

%all +ue %or pa'&ent(

/e *alue o% te %ir&s

current assets is 2(9 ti&es

te *alue o% its current

liabilities tere%ore, te

%ir& is in soun+ %inancialposition to pa' o%% its

sort ter& +ebts current

liabilities- $en te' %all

+ue %or pa'&ent(

)n*entor'

turno*er

Cost of goods sold

Average inventory

357,307

(85,709+73,863)/2

=4(5 ti&es

313,573

(66,820+85,709)/2

= 4(1 ti&es

261,671

(46,444+66,820)/2

= 4(6 ti&es

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Interpretation: )n*entor' is con*erte+

into sales 4(5 ti&es %or

te 'ear $ic &eans

tat te %ir& is e%%icientl'

&anaging its in*entories(

)n*entor' is con*erte+

into sales 4(1 ti&es %or

te 'ear $ic &eans

tat te %ir& is

e%%icientl' &anaging its

in*entories(

)n*entor' is con*erte+

into sales 4(6 ti&es %or

te 'ear $ic &eans

tat te %ir& is

e%%icientl' &anaging its

in*entories(

Profitability Ratios

RATIO FORMULA 2015 2014 2013 2012

ross pro%it

ratio

Gross profit

Net sales x100

246,668

603,975x100

=40(8

231,628

545,201x100

=42(5

194,135

455,201x100

=42(6

145,943

336,291x100

=43(4

Interpretation: or e*er' 1(00 o%

sales, te %ir& &a+e a

gross pro%it o% 41

cents(

or e*er' 1(00 o%

sales, te %ir& &a+e a

gross pro%it o% 43

cents(

or e*er' 1(00 o%

sales, te %ir& &a+e a

gross pro%it o% 43

cents(

or e*er' 1(00

o% sales te %ir&

&a+e a gross

pro%it o% 43

cents(

ro%it &argin

return on

sales-

Net income

Net sales x100

21,202

603,975x100

=3(5

40,180

545,201x 100

=7(4

44,321

455,806x 100

=9(7

or e*er' 1(00 in

32,579

336,291x 100

=9(7

or e*er' 1(00

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Interpretation: or e*er' 1(00 in

sales te co&pan'

generate+ 3(5 in

pro%its(

or e*er' 1(00 in

sales te co&pan'

generate+ 7(4 in

pro%its(

sales te co&pan'

generate+ 9(7 in

pro%its(

in sales te

co&pan'

generate+ 9(7 in

pro%its(

!sset

turno*er.

Net sales

Averagetotal assets

603,975

(185,400

+166,932

) /

=3(53

545,201

(166,932

+151,152

)/

=3(43

455,806

(151,152

+106,979

) /2

=3(43

Interpretation: or e*er' 1(00 in

assets te %ir&

generates 3(53 $ic

&eans te %ir& is *er'

e%%icient $it its use

o% assets(

or e*er' 1(00 in

assets te %ir&

generates 3(43 $ic

&eans te %ir& is *er'

e%%icient $it its use

o% assets(

or e*er' 1(00 in

assets te %ir&

generates 3(43 $ic

&eans te %ir& is *er'

e%%icient $it its use

o% assets(