Anual Report Dutch Lady 2009

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RATIO ANALYSIS FOR YEAR 2009
1) Liquidity Ratios
Current Ratio = Total current assets
Total current liabilities = 193,784
96,855
= 2.0 Times

Quick Ratio= Total Current Assets – Inventory
Total Current Liabilities
= 193,784 – 57,552
96,855
= 1.41 Times

Net Working Capital (NWC) = Total Current Assets - Total Current Liabilities = 193,784 - 96,855
= RM 96,929

2) Activity Ratios
Inventory Turnover = Cost Of Goods Sold
Inventory
= 462,510
57,552
= 8.04 Times

Average Collection Period= Accounts Receivable
Net Sales / 360
= 89,031
691,847 / 360
= 46.33 Days

Average Payment Period (APP )= Accounts Payable
Annual Purchaces / 360
= 69,985

=

Total Asset Turnover= Net Sales
Total Assets
= 69,985
280,990
= 0.25

Account Receivable Turnover (AR T/O) = Credit Sales
Account Receivable
= 69,985
89,031
= 0.79

Fixed Asset Turnover= Net Sales
Net Fixed Asset
= 691,847

=

3) Leverage Ratio
Debt ratio= Total Liabilities x 100 %
Total Assets
= 101,005 x 100 %
280,990
= 35.95%

Times Interest Earned Ratio (TIE)= EBIT
Interest
=

=

Debt To Equity Ratio (DER)= Total Debt @ Total Liabilities Total Equity
= 101,005
179,985
= 0.56

4) Profitability Ratio
Gross Profit Margin = Gross Profit x 100 %
Net Sales
= 229,337 x 100 %
691,847
= 33.15 %

Operating Profit Margin = EBIT x 100 %
Net sales
= x 100 %
691,847
=

Operating Ratio = Total Operating Expenses x 100 % Net Sales
= 82,031 x100 %
691,847
= 11.86 %

Net Profit Margin =...
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