Case Study

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  • Topic: Financial ratios, Financial ratio, Self number
  • Pages : 16 (1776 words )
  • Download(s) : 13
  • Published : December 20, 2012
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Ratio
current ratio|
current liability|
1. Liquidity
* Current Ratio :

current ratio - inventory|
current liability|
* Acid Test Ratio :

* Net Working Capital : current asset – current liability COGS|
Inventory|
2. Activity
* Inventory Turnover :
account receivable|
average sales per day|

* Average Collection Period :
account payable|
average purchases per day|

* Average Payment Period :
sales|
total assets|

* Total Asset Turnover :
total liability|
total assets|
3. Leverage
* Debt Ratio :
EBIT|
interest|

* Time Interest Earned Ratio :
EBIT - lease payment|
(interest + LP + PP + PSD) x | 1|
| 1-tax|

* Fixed Payment Ratio :

4. Profitability
gross profit|
sales|
* Gross Profit Margin :
NOPAT|
sales|

* Operating Profit Margin :
EACS|
total assets|

* Net Profit Margin :
EACS|
NOSH|

* EPS :
EACS|
total assets|

* ROA :

EACS|
common stock equity|
* ROE :

5. Market Ratio
market price per share of CS|
EPS|
* Price/Earning Ratio :

market price per share of CS|
book value per share of CS|
* Market/Book Ratio :
CS equity|
n. shares of CS outstanding|

* Book Value per share of CS :

1. Industrial Products
* Octagon Consolidated Berhad
* 31 October 2008
* 31 October 2009
* 31 October 2010
* Wong Engineering Products
* 31 October 2008
* 31 October 2009
* 31 October 2010
2. Properties
* TRIPLC
* 31 May 2008
* 31 May 2009
* 31 May 2010
* Petaling Tin Berhad
* 31 May 2008
* 31 May 2009
* 31 may 2010

| 2008| 2009| 2010|
Current Ratio| 1422 005 604|
30 763 905|
| 115 309 421|
98 631 485|
| 53 584 505|
110 911 509|
|
| =4.616| =1.169| =0.483|
Acid Test Ratio| 142 005 604 - 22 792 654|
30 763 905|
| 115 309 421 - 12 436 610|
98 631 485|
| 53 584 505 - 12 119 990|
110 911 509|
|
| =3.875| =1.043| =0.374|
1. Octagon Consolidated Berhad
* Liquidity

* Activity
| 2008| 2009| 2010|
Inventory Turnover| 107 119 113|
22 792 654|
= 4.7| 98 774 812|
12 436 610|
 = 7.9| 40 280 375|
12 119 990|
= 3.3 |
| | | |
| | | |
Average Collection Periods| 81 300 682| x 360|
107 119 113| |
= 273 days| 75 445 600| x 360|
98 774 812| |
= 275 days| 22 064 930| x 360|
40 280 375| |
= 197 days |
| | | |
| | | |
Average Payment Periods| 23 547 869| x 360|
77 467 726| |
= 109 days | 11 769 882| x 360|
43 743 470| |
= 97 days | 35 733 480| x 360|
26 575 446| |
= 484 days |
| | | |
| | | |
Total Assets Turnover| 107 119 113|
339 161 652|
= 0.32 | 98 774 812|
310 870 094|
= 0.32 | 40 280 375|
305 784 317|
= 0.13 |
| | | |
| | | |

* Profitability
| 2008| 2009| 2010|
Gross Profit Margin| 29 651 387| x 100%|
107 119 113| |
= 27.68% | 55 031 342| x 100%|
98 774 812| |
= 55.71% | 13 704 929| x 100%|
40 280 375| |
= 34.02% |
| | | |
| | | |
Operating Profit Margin| 21 219 698| x 100%|
107 119 113| |
= 19.81% | (720 932)| x 100%|
98 774 812| |
= -0.73% | (16 644 418)| x 100%|
40 280 375| |
= -41.32% |
| | | |
| | | |
Net Profit Margin| 8 827 967| x 100%|
107 119 113| |
= 8.24% | (15 364 728)| x 100%|
98 774 812| |
= -15.56% | (27 862 882)| x 100%|
40 280 375| |
= -69.17%|
| | | |
| | | |
Earnings per Shares (EPS)| 8 827 967|
1 593 495.85|
= 5.54 | 15 364 728|
911 312|
= (16.86) | 27 862 882|
3 055 141|
= (9.12) |
| | | |
| | | |
Return on Total...
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