Liquidity Solvability
Num. Company Code Current Ratio Quick Ratio Cash Ratio Debt to Asset Debt to Equity
161% 7.80 5.08 46.81 71.83 4.44 2.32 82.13 85.61 18.0 3.52 13% 8% 5.4% 4%
177% 10.80 4.75 33.80 76.77 9.78 4.11 37.33 88.82 334.61 571.50 2% 2% 1% 1%
142% 126.78 61.91 0.374 0.186 8.306 2.619 43.9443 139.374 9.02609 2.926819 0.226 0.0402 0.0824075 0.0119
281.72% 8.27 4.29 44.1 76.3 1.66 1.47 219.3 248.8 -22.3 -12.86 -5% 3.93% -2.80% 2.28%
106% 6.82 3.95 53.50 92.37 17.36 6.82 21.03 53.49 3.36 3.05 8% 8% 11% 10%
173% 32.09 16.00 35.72 63.49 8.31 3.47 80.75 123.22 68.53 113.63 8% 5% 4% 4%
entability
Return on
Equity
2017 2018
14% 9.4%
3% 4%
0.1695 0.0287
-12% 8.70%
21% 21%
9% 9%
Comparative Analysis
Num. Ratio
Current Ratio
1 Liquidity Quick Ratio
Cash Ratio
Debt to Assets
2 Solvability
Debt to Equity
Account Receivable Turnover
Average Collection Period
3 Activity Inventory Turnover
Days Sales Outstanding
Working Capital Turnover
Net Profit Margin
4 Rentability Return on Assets
Return on Equity
Comparative Analysis
Company Industry
Formulation
2018 2017 2018
Current Assets/Current Liabilities 175% 110%
(Cash+Account Receivable+Securities)/Current Liabilities 92% 101%
Cash/Current Ratio 69% 56%
Total Debt/Total Assets 62% 61%
Total Debt/Total Equity 161% 157%
Sales/Average Account Receivable 5.08 7.80
365/Account Receivable Turnover 71.8 46.8
Cost of Goods Sold/Average Inventory 2.32 4.44
365/Inventory Turnover 157.0 82.1
Sales/(Current Assets - Current Liabilities) 3.52 18.0
Net Income/Sales 8.22% 13%
EAT/Total Assets 3.59% 5.4%
EAT/Total Equity 9.35% 14%
Industry
Unit
2017
x
x
x
%
%
x
x
x
x
x
%
%
%