Ratio 2012 2013 2014 2015 2016

Liquidity Ratios
RM RM RM RM RM
Current
Ratio 917,755 1,030,792
44,896,580 1,012,576 = 13.70 times = 2.35 𝑡𝑖𝑚𝑒𝑠
= 1.77 𝑡𝑖𝑚𝑒𝑠 1,112,807 447,247 439,000
25,299,628 480,961 = 1.17 𝑡𝑖𝑚𝑒𝑠
954,815
= 2.11 𝑡𝑖𝑚𝑒𝑠

Explanation

Quick Ratio (44,896,580 − 18,713,075)

(1,012,576 − 206,558) (1,112,807 − 180,442) (917,755 − 209,131) (1,030,792 − 205,600)
25,299,628
480,961 954,815 447,247 439,000
= 1.03 𝑡𝑖𝑚𝑒𝑠
= 2.06 𝑡𝑖𝑚𝑒𝑠 = 0.98 𝑡𝑖𝑚𝑒𝑠 = 1.58 𝑡𝑖𝑚𝑒𝑠 = 1.88 𝑡𝑖𝑚𝑒𝑠
Explanation
 Asset Management Ratios
Average 389,399 352,889
Collection 13,493,569 362,156 384,930
2,220,266 2,021,497
Period 95,233,168 ( ) ( ) 2,130,868 2,184,555
( ) 365 365 ( ) ( )
365 365 365
= 64.02 𝐷𝑎𝑦𝑠 = 63.72 𝐷𝑎𝑦𝑠
= 51.72 𝐷𝑎𝑦𝑠 = 62.03 𝐷𝑎𝑦𝑠 = 64.31 𝐷𝑎𝑦𝑠

Explanation .
Inventory 1,831,783
88,469,559 1,644,548
Turnover 1,717,706 1,781,586
18,71,075 206,558 180,442 = 8.67 𝑡𝑖𝑚𝑒𝑠
209,131 205,600
= 4.73 𝑡𝑖𝑚𝑒𝑠 = 8.87 𝑡𝑖𝑚𝑒𝑠 = 9.11 𝑡𝑖𝑚𝑒𝑠
= 8.21 𝑡𝑖𝑚𝑒𝑠

Explanation
Total Asset
Turnover 95,233,168 2,220,266 2,201,497 2,130,868 2,184,555
92,286,464 1,012,576 2,414,488 1,780,432 1,880,723
= 1.03 𝑡𝑖𝑚𝑒𝑠 = 2.20 𝑡𝑖𝑚𝑒𝑠 = 0.84 𝑡𝑖𝑚𝑒𝑠 = 1.20 𝑡𝑖𝑚𝑒𝑠 = 1.16 𝑡𝑖𝑚𝑒𝑠

Explanation
 Leverage Ratios
Debt Ratio 26,946,201 1,205,943 1,037,970
× 100 × 100 × 100 485,955 480,774
92,286,464 2,488,761 2,414,488 × 100 × 100
1,780,432 1,880,732
= 29.20 % = 48.46 % = 42.99 %
= 27.29 % = 25.56 %

Explanation
Debt to 26,946,201 1,205,943 1,037,970
Equity × 100 × 100 × 100 485,955 480,774
Ratio 49,997,500 163,953 163,953 × 100 × 100
163,953 163,953
= 53.90% = 7.36 % = 6.33 %
= 2.96 % = 2.93 %

Explanation

Time
Interest
428152 330827 265612 267451
Earned (2,035,449) = 24.61 = 14.16 = 12.32 = 12.87
= (2.52) 17397 23359 21563 20785
808,285

Explanation
 Profitability Ratios
Gross Profit 6,763,609 399177 273087
Margin × 100 × 100 × 100 233594
95,233,168 625850 496076 × 100 226573
490135 × 100 = 48%
471578
= 7% = 64% = 55%
= 48%

Explanation
UP spent RM1 for cost UP spent RM1 for cost UP spent RM1 for cost of UP spent RM1 for cost UP spent RM1 for cost
of goods sold and thus of goods sold and thus goods sold and thus of goods sold and thus of goods sold and thus
RM0.66 out of each RM0.64 out of each RM0.55 out of each RM0.48 out of each RM0.48 out of each
ringgit of sales went ringgit of sales went ringgit of sales went ringgit of sales went ringgit of sales went
towards gross profits. towards gross profits. towards gross profits. towards gross profits. towards gross profits.

Net Profit (2,825,562) 407261 302197

Margin × 100 × 100 × 100 238149 242791
95,233,168 625850 496076 × 100 × 100
490135 471578
= (3%) = 65% = 61%
= 49% = 51%

Explanation For each RM 1 of sales, For each RM 1 of sales,

For each RM 1 of sales, For each RM 1 of sales, For each RM 1 of sales,
UP has incurred UP has incurred
UP has incurred RM0.66 UP has incurred RM0.65 UP has incurred RM0.61
RM0.49 profit after RM0.51 profit after
profit after paying all the profit after paying all the profit after paying all the
paying all the UP paying all the UP
UP expenses. UP expenses. UP expenses.
expenses. expenses.
Earnings 242791
(2,825,562) 407261 302197
per Share 238149 141
49,997,500 165 121
134
= 1777.23 = 1721.92
= (0.06) = 2468.25 = 2497.50
Return On
Asset 407261 302197 238149 242791
(2,825,562) × 100 × 100 × 100 × 100
× 100 2195132 2233285 2075419 2109420
92,286,464
= 19% = 14% = 11% = 12%
= (3%)

UP generated RM0.22 UP generated RM0.19 of UP generated RM0.14 of UP generated RM0.11 UP generated RM0.12
of operating profits for operating profits for operating profits for every of operating profits for of operating profits for
every RM1 of its every RM1 of its RM1 of its invested every RM1 of its every RM1 of its
invested assets. invested assets. assets. invested assets. invested assets.

Return On
Equity 320090 625850 1 252118 496076 1
× × × × 203681 471578 1
(2,825,562) 625850 2195132 (1-0.08)496076 2233285 (1-0.07)201538 × ×
490135 1 471578 2109420 (1-0.08)
49,997,500 × ×
490135 2075419 (1-0.07)
= 0.16 × 100 = 0.12 × 100
= 0.11 × 100
= (6%)
= 0.09 × 100
= 16% = 12%
= 11%
= 9%
Explanation For each RM 1 of For each RM 1 of For each RM 1 of For each RM 1 of For each RM 1 of
shareholders equities, shareholders equities, UP shareholders equities, UP shareholders equities, shareholders equities,
UP has incurred has incurred RM0.16 has incurred RM0.12 UP has incurred UP has incurred
RM0.183 positive rate positive rate of the positive rate of the RM0.09 positive rate of RM0.11 positive rate of
of the returns, that is returns, that is 16% returns, that is 12% the returns, that is 9% the returns, that is 11%
18.3% returns on returns on shareholders returns on shareholders returns on shareholders returns on shareholders
shareholders equities. equities. equities. equities. equities.