Mba Finance Assignment

Ratio calculations

ROTA (Return on total assets): ROTA = (PBIT * 100) / (Total assets - intangible assets) 2008 = (-7,415 * 100) / (149,918 – (36,352 + 1,571) = - 6.62% 2009 = (-12,042 *100) / (134,179-(34,598-988)) = - 12.21%

Profit Margin:
Gross margin = (PBIT * 100) / Sales

2008
= (-7,415 * 100) / 294,414 = - 2.52% 2009
= (-12,042 *100) / 267,551
= - 4.50%

Return on capital employed (ROCE):
= PBIT / (Total assets-current liabilities)

=2008
= (-7,415 * 100) / (149,918 – 47,972) = - 7.27% 2009
= (-12,042 *100) / (134,179-47,759)
= - 13.93%

Current ratio:
= Current assets / current liabilities

2008
= 71,466 / 47,972
=1.49
2009
= 63,344 / 47,759
=1.33

Quick ratio:
= (Current assets-stock) / current liabilities

2008
= (71,466-56,039) / 47,972
= 0.32
2009
= (63,344-50,140) / 47,759
=0.28

Stock turnover:
= Cost of sales / stock

2008
= 136,322/ 56,039
= 2.43
2009
= 122,387 / 50,140
=2.44

Fixed asset turnover ratio: = Revenues / fixed assets 2008 = 294,414 / 78,452 = 3.75 2009 = 267,551 / 70,835 = 3.78

Debtors turnover ratio:
= (Debtors * 365) / Sales 2008 = (4,764 * 365)/ 294,414 = 5.91 2009 = (2,932 *365) / 267,551 = 3.99

Debt to equity ratio:
= Total borrowings / Equity 2008 = 66,486 / 83,432 = 0.80 2009 = 65,208 / 68,971 = 0.94

Income gearing:
= (Interest paid * 100) / PBIT 2008 = (2,742 * 100) / -7,415 = -36.98 % 2009 = (2,690 * 100) / -12,042 = -22.34 %

Profit per employee:
= (Profit before tax) / Number of employees 2008 = -9,260 / 5,418 = -1.71 2009 = -14,416 / 5,028
= -2.86

Sales per employee:
= (Sales) / Number of employees 2008 = 294,414 / 5,418 = 54.34 2009 = 267,551 / 5,028
= 53.21

Dividend per share (DPS):
=Dividend ordinary shares / number of ordinary shares

2008
= 1,705,000 / 42,625,853
= 4 Pence

2009
= 426,000 / 42,638,103
= 1 Pence