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4 Ratios

This document contains computations and analyses of various financial ratios for a company. It calculates ratios to measure profitability (return on sales, return on assets, return on equity), operating efficiency (inventory turnover, receivables turnover, payables turnover, operating cycle, net cash cycle), liquidity (current ratio, quick ratio), leverage (debt ratio, debt-to-equity ratio), and interest coverage (times interest earned). The ratios indicate the company has a 7.43% return on sales, 7% return on assets, 24% return on equity, and times interest earned of 22.52.

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Jomar Villena
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32 views6 pages

4 Ratios

This document contains computations and analyses of various financial ratios for a company. It calculates ratios to measure profitability (return on sales, return on assets, return on equity), operating efficiency (inventory turnover, receivables turnover, payables turnover, operating cycle, net cash cycle), liquidity (current ratio, quick ratio), leverage (debt ratio, debt-to-equity ratio), and interest coverage (times interest earned). The ratios indicate the company has a 7.43% return on sales, 7% return on assets, 24% return on equity, and times interest earned of 22.52.

Uploaded by

Jomar Villena
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Ratio Computation Analysis

Profit
Net Sales
Return on Sale
19,189
258,399 = 0.0742 x 100

= 7.43%

Profit
Avarage Total Assets

Return on Asset
19,189
( 282,239+269,053 ) 2 =

19,189
275,646

= 0.0696 x 100

= 7%

Profit
Average Equity

Return on Equity
19,189
( 80,861+79,474 ) 2 =

19,189
80,167.5

= 0.2393 x 100

= 24%

Return on Ordinary
Equity
Earnings Per Share
Ratio Computation Analysis

Market Price Per Share


Earnings Per Share
Price Earnings Ratio
287
16.94 = 16.94

Dividend Per Share


Market Price Per Share
Dividend Yield Ratio
8.82
287 = 0.0307

Dividend Per Share


Earnings Per Share
Dividend Payout
Ratio
8.82
16.94 = 0.05206
Ratio Computation Analysis

Cost of Sales
Average Inventories

192,177
Inventory Turnover =
( 2273+ 2212 ) 2

192,177
2242.5

= 85.70 Times

Net Credit Sales


Average Trade Payable

Receivable Turnover
258,399
( 26761+30629 ) 2 =

258,399
28695

= 9.01 Times

Net Credit Purchases


Average Trade Payables

Payable Turnover
192,177
( 26,761+30,629 ) 2 =

192,177
76,410.5

= 2.52 Times

Daysa Year
Turnover

Age of Inventory
365
85.70

= 4.26 Days
Daysa Year
Turnover

Age of Receivable
365
9.01

= 40.53 Days

Daysa Year
Turnover

Age of Payables
365
2.52

= 145.51 Days

Age of Inventory +
Age of Receivable
Operating Cycle
4.20 + 39.96

= 44.79 Days

Operating Cycle Age


of Payable
Net Cash Cycle
44.16 142.51

= -100.72 Days

Current Assets
Current Liabilities

Current Ratio
95,295
93,215

= 1.02%

Quick Assets
Current Liabilities

Quick Asset Ratio


77,601
93,215
= 0.8324

Working Capital is equals


to Current Assets
Working Capital
95,295
Ratio Computation Analysis
Debt Ratio
Total Debt
Total Equity

201,378
282,239

= 0.7135

Debt to Equity Ratio


Total Debt
'
Total Shareholde r s Equity

201,378
80,861

= 2.49

Times Interest Earned


EBIT
Interest Expense

26,032
1,156

= 22.52

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