Financial
12. Ratios
Inputs
RATIOS
Items
July 1, 2005
July 1, 2006
June 30, 2007
June 30, 2008
June 30, 2009
June 30, 2010
19.1%
3.2%
20.3%
2.6%
17.4%
20.3%
2.9%
18.7%
20.1%
2.9%
19.4%
20.1%
2.9%
18.6%
20.1%
2.8%
16.9%
9.9%
2.2%
8.5%
25.1%
48.5%
10.8%
3.3%
12.3%
36.0%
66.0%
11.3%
3.2%
12.1%
35.4%
62.1%
10.4%
3.7%
13.3%
39.3%
71.5%
9.4%
4.0%
13.4%
38.4%
79.4%
3.78
7.34
13.79
1.23
16.92
13.69
14.11
22.37
3.79
7.21
13.51
1.30
16.82
13.76
14.43
22.94
3.83
7.11
13.37
1.08
16.88
14.07
14.88
23.03
3.63
6.56
12.56
0.84
16.89
14.20
15.08
23.12
3.38
6.20
13.92
-2.33
16.91
14.14
15.03
23.11
3.20
5.95
18.67
-0.51
16.60
13.89
14.76
23.53
1.16
1.10
0.73
0.06
1.36
1.30
0.87
0.06
1.37
1.31
0.87
0.06
1.48
1.32
0.95
0.16
1.67
1.33
1.15
0.35
1.96
1.33
1.43
0.62
2.08
1.33
1.55
0.74
11.6%
21.3
25.7%
18.1%
13.8
34.8%
12.3%
18.5%
16.4
34.9%
18.3%
19.6%
17.1
36.7%
17.7%
24.2%
16.2
41.7%
19.9%
21.2%
13.8
37.1%
21.8%
23.2%
12.0
39.8%
20.9%
Profitability
Gross Margin
Net Margin
Return of Total Capital
ROA
Cash to Revenue
Cash ROA
Cash ROE
Cash to Income
Activity
Total Asset Turnover
PP&E Turnover
Fixed Asset Turnover
Cap Ex/Depreciation
Inventory Turns
A/R Turns
A/P Turns
Cash Conversion Cycle
Liquidity
CA/CL
CA (ex CSH)/CL
Quick Ratio
Cash Ratio
Solvency
L-T D/A
Interest Coverage
Debt to Long-Term Capital
Debt Coverage
Free Cash Flow
FCFF
FCFE
FCFF per share (basic)
FCFE per share (basic)
$
$
$
$
432,140
732,252
0.70
1.18
$
$
$
$
793,356
756,922
1.28
1.22
$
$
$
$
899,189
1,048,848
1.48
1.73
$
$
$
$
1,170,724
1,597,679
1.97
2.68
$
$
$
$
2,344,300
1,795,651
4.09
3.13
June 30, 2011
20.1% (Sales - COGS) / sales
2.7% Net income / sales
15.9% Note: Ratio not in course slides, =
Inputs
RATIOS
Items
July 1, 2005
July 1, 2006
June 30, 2007
June 30, 2008
June 30, 2009
June 30, 2010
19.1%
3.2%
20.3%
2.6%
17.4%
20.3%
2.9%
18.7%
20.1%
2.9%
19.4%
20.1%
2.9%
18.6%
20.1%
2.8%
16.9%
9.9%
2.2%
8.5%
25.1%
48.5%
10.8%
3.3%
12.3%
36.0%
66.0%
11.3%
3.2%
12.1%
35.4%
62.1%
10.4%
3.7%
13.3%
39.3%
71.5%
9.4%
4.0%
13.4%
38.4%
79.4%
3.78
7.34
13.79
1.23
16.92
13.69
14.11
22.37
3.79
7.21
13.51
1.30
16.82
13.76
14.43
22.94
3.83
7.11
13.37
1.08
16.88
14.07
14.88
23.03
3.63
6.56
12.56
0.84
16.89
14.20
15.08
23.12
3.38
6.20
13.92
-2.33
16.91
14.14
15.03
23.11
3.20
5.95
18.67
-0.51
16.60
13.89
14.76
23.53
1.16
1.10
0.73
0.06
1.36
1.30
0.87
0.06
1.37
1.31
0.87
0.06
1.48
1.32
0.95
0.16
1.67
1.33
1.15
0.35
1.96
1.33
1.43
0.62
2.08
1.33
1.55
0.74
11.6%
21.3
25.7%
18.1%
13.8
34.8%
12.3%
18.5%
16.4
34.9%
18.3%
19.6%
17.1
36.7%
17.7%
24.2%
16.2
41.7%
19.9%
21.2%
13.8
37.1%
21.8%
23.2%
12.0
39.8%
20.9%
Profitability
Gross Margin
Net Margin
Return of Total Capital
ROA
Cash to Revenue
Cash ROA
Cash ROE
Cash to Income
Activity
Total Asset Turnover
PP&E Turnover
Fixed Asset Turnover
Cap Ex/Depreciation
Inventory Turns
A/R Turns
A/P Turns
Cash Conversion Cycle
Liquidity
CA/CL
CA (ex CSH)/CL
Quick Ratio
Cash Ratio
Solvency
L-T D/A
Interest Coverage
Debt to Long-Term Capital
Debt Coverage
Free Cash Flow
FCFF
FCFE
FCFF per share (basic)
FCFE per share (basic)
$
$
$
$
432,140
732,252
0.70
1.18
$
$
$
$
793,356
756,922
1.28
1.22
$
$
$
$
899,189
1,048,848
1.48
1.73
$
$
$
$
1,170,724
1,597,679
1.97
2.68
$
$
$
$
2,344,300
1,795,651
4.09
3.13
June 30, 2011
20.1% (Sales - COGS) / sales
2.7% Net income / sales
15.9% Note: Ratio not in course slides, =