LIQUIDITY RATIO

V
CURRENT RATIO CURRENT RATIO

CURRENT ASSET CURRENT ASSET – INVENTORY -

PREPAYMENT
CURRENT LIABILITY
CURRENT LIABILITY

EFFICIENCY RATIO

INVENTORY TURNOVER RATIO AVERAGE COLLECTION PERIOD

COST OF GOOD SOLD ACCOUNT RECEIVABLE

AVERAGE/CLOSING STOCK ANNUAL CREDIT SALES

FIXED ASSETS TURNOVER TOTAL ASSETS TURNOVER

SALES SALES

NET FIXED ASSET TOTAL ASSET

LEVERAGE RATIOS

DEBT RATIO DEBT TO EQUITY RATIO

TOTAL DEBT TOTAL DEBT

TOTAL ASSETS TOTAL EQUITY

TIMES INTEREST EARNED

EBIT

INTEREST EXPENSES
PROFITABILITY RATIO

GROSS PROFIT MARGIN

SALES – COGS
 OPERATING PROFIT MARGIN

EBIT

SALES

RETURN ON ASSETS
NET PROFIT MARGIN
NET INCOME AVAILABLE TO
NET INCOME AVAILABLE TO CS
COMMON SHAREHOLDER
SALES
TOTAL ASSETS

RETURN ON EQUITY

NET INCOME AVAILANBLE TO

COMMON SHAREHOLDER

COMMON EQUITY

MARKET RATIO

EARNING PER SHARE

DIVIDEND PER SHARE
NI AVAILABLE TO COMMON
DIVIDEND
SHAREHOLDER
NO OF ORDINARY SHARES ISSUED
NO OF ORDINARY SHARES ISSUED

DIVIDEND PAYOUT RATIO

DIVIDEND PER SHARE

EARNINGS PER SHARE

 DIVIDEND YIELD
PRICE/EARNING RATIO
LATEST ANNUAL DIVIDEND
MARKET PRICE PER SHARE

EARNING PER SHARE CURRENT MARKET PRICE PER

SHARE

DU PONT ANALYSIS

ROE

1. NP MARGIN X TOTAL ASSET TURNOVER

( 1- DEBT RATIO)

2. ROA X TOTAL ASSET

TOTAL EQUITY
3. ROA X EQUITY MULTIPLIER

EQUITY MULTIPLIER

TOTAL ASSETS

TOTAL SHAREHOLDERS’ EQUITY