ROCE

1,400,000,000

1,200,000,000

1,000,000,000
EBIT
800,000,000
Capital employed
600,000,000 Linear (EBIT)
Linear (Capital employed)
400,000,000

200,000,000

0
1 2 3 4 5

The trend shows that the company is efficiently deploying its capital since its total assets can cover its
current liabilities for the fast five years. It shows that the company earns from its operations even
though it has a big operating expenses and it indicates better financial performance of the company.

Cost of Debt
400,000,000

350,000,000

300,000,000
interest expense
250,000,000

200,000,000 long-term debts, interest-

bearing
150,000,000
Linear (interest expense)
100,000,000

50,000,000 Linear (long-term debts,

interest-bearing)
0
1 2 3 4 5
(50,000,000)

(100,000,000)
 The company's long term debts are rapidly increased while maintaining low its interest expense. It
indicates that the company can paid its debt.

Asset Turnover
1,400,000,000

1,200,000,000

1,000,000,000
net sales/ revenue
800,000,000
average assets
600,000,000 Linear (net sales/ revenue)
Linear (average assets)
400,000,000

200,000,000

0
1 2 3 4 5

The company's average assets and revenues both shows an upward trend but it has a larger asset than
its revenue that resulted in low asset turnover. This means that even though they have a large asset,
they still inneficiently deploying its assets in generating revenue.
 Fixede Assets Turnover
1,200,000,000

1,000,000,000

800,000,000
net sales/revenue

600,000,000 average fixed assets

Linear (net sales/revenue)
400,000,000 Linear (average fixed assets)

200,000,000

0
1 2 3 4 5

The company has a large invrsdtment in fixed assets as it increases for the pass five years and also the
revenue showed an upward trend but still unfavorable since its average fixed assets are bigger that its
revenue, this means the company is inneficiently using its assets in generating revenue.

Equity Turnover
800,000,000

700,000,000

600,000,000

500,000,000 net sales/revenue

400,000,000 average equity

Linear (net sales/revenue)
300,000,000
Linear (average equity)
200,000,000

100,000,000

0
1 2 3 4 5
 The company inneficiently manage its equity in generating profit as average equity is higher than
revenue even though it iscboth on upward trend. This means that they are underutilizing its assets to
generate profit.

Accounts Receivable Turnover

250,000,000

200,000,000
net credit sales/services
receivables
150,000,000 average receivables

100,000,000 Linear (net credit

sales/services receivables)
Linear (average receivables)
50,000,000

0
1 2 3 4 5

The company's net credit sales shows an upward trend but its average receivables shows an downward
trend. This means th comoany is efficiently collecting its receivables have a strict credit policy that their
customers make payments on-time.
 Accounts Payable Turnover
100,000,000
90,000,000
80,000,000
70,000,000
60,000,000 net credit purchases

50,000,000 average payables

40,000,000 Linear (net credit purchases)

30,000,000 Linear (average payables)

20,000,000
10,000,000
0
1 2 3 4 5

The company efficienty pay off its shor-term debts while using it to generate profits. It both showed an
upward trend but maintained low payables for the past 5 years and this indicastes that they can easily
negotionate to the future creditors.

Workibng Capital Turnover

200,000,000

150,000,000

cost of goods sold+operating

100,000,000
expenses
average working capital
50,000,000

Linear (cost of goods

0
sold+operating expenses)
1 2 3 4 5
Linear (average working
(50,000,000)
capital)

(100,000,000)

(150,000,000)
The company has a negative working capital, its average working capital shows a downward trend and
this means that the entity's current asset cannot support its current liabilities. The operating expenses
continiously increasing while its working capital decreases. It inefficiently generating revenue from its
operations as its operating expenses are higher than its working capital.