Earnings per share=Net Income available to shareholder

Number of shares outstanding

Net Income
Number of
outstanding

2014
(70.3)

2012
(162.9)

2013
1,613.0
1,799.1

2012
1,544.9
1,834.7

Share

Current assets
Current Liabilities

Current Ratio =

2014
1,360.2
1,459.9

Current Assets
Current liabilities

Liquidity Ratio =

Quick Ratio =

Current Assets
Current liabilities
Stock

Cash Ratio =

2013
(172.4)

Liquid assetsquick assets

Current Liabilities

Current assets ( stock)

current liabilities
2014
1,360.2
1,459.9
684.4

2013
1,613.0
1,799.1
895.4

2012
1,544.9
1,834.7
874.2

2013

2012

Cash+ cash equivalents

Current liabilities
2014

Cash
+
cash 401.2
equivalent
Current liabilities
1,459.9

Total Assets Turnover =

Total revenue
Total Assets

405.3

316.8

1,799.1

1,834.7

2013
7,109.2
3,004.7

2012
8,186.7
3,046.4

Total revenue
Average Total Assets
2014
7,217.6
2,515.1

Cost of Goods Sold (COGS)

Average Stock/ Inventory

Inventory Turnover =

Cost of Sale

2014
6,678.3

2013
6,580.6

2012
7,643.3

Closing inventory
Opening Inventory

684.4
895.4

895.4
874.2

874.2
960.9

Accounts Receivables Turnover =

Sales on Credit
Accounts Receivables

2014
Sales
on
Credit 7,217.6
(Revenue)
Accounts Receivables 267.1

2013
7,109.2

2012
8,186.7

304.5

346.6

Inventory conversion period=Average inventory X 365

Cost of Goods sold
2014

2013

2012

Cost of Sale

6,678.3

6,580.6

7,643.3

Closing inventory
Opening Inventory

684.4
895.4

895.4
874.2

874.2
960.9

Creditors Collection Period =

Trade Payable
Cost of Goods Sold

365

2013
6,580.6
1,667.7

2012
7,643.3
1,634.7

Sales

2014
7,217.6

2013
7,109.2

2012
8,186.7

Net income

(70.3)

(172.4)

(162.9)

Cost of Sale
Account Payables

2014
6,678.3
1,382.4

Net Profit Margin= Net Income

X 100

Sales

Return on Equity=

Net Income X 100

Shareholders Equity(called up sharecapital)

Equity

2014
13.4

2013
147.3

Net income
(70.3)
(172.4)
Return on Assets (%) = (Net Income / Total Assets) x 100

2012
404
(162.9)

Total Assets

2014
2,515.1

2013
3,004.7

2012
3,046.4

Net income

(70.3)

(172.4)

(162.9)

ROCE

Profit before Interest and Tax

X 100%

Net assets
2014
Profit before Interest 72.7
and Tax
Net Assets
1,055.2

2013
21.7

2012
4.6

1,205.6

1,211.7

Total Liabilities

2014
2,501.7

2013
2,857.4

2012
2,642.4

Total Assets

2,515.1

3,004.7

3,046.4

Debt Ratio= Total Liabilities/Total Assets

Debt to Equity Ratio= Total Debt/Total shareholders Equity

Total Liabilities

2014
2,501.7

2013
2,857.4

2012
2,642.4

Total Equity

13.4

147.3

404

Total Assets

2014
2,515.1

2013
3,004.7

2012
3,046.4

Total long term debt

1,010.6

1,050.4

807.7

Total Assets to Debt Ratio = Total assets

Long Term Debts

Time interest earned ratio =

EBIT
Interest Charges

EBIT

2014
72.7

2013
21.7

2012
4.6

Interest Charges

59.3

64.9

101.5

2013

2012

2013

2012

Dividend Yield = Annual Dividend per Share

Stock Price per share
2014
Annual Dividend per
Share
Stock Price per share
Dividend Payout Ratio= Dividend per Share
Earnings per Share
2014
Dividend Per Share
Earnings Per Share