Current Ratio 2012 (‘000) 2013 (‘000) (Current Asset)/(Current Liabilities) (Current Asset )/( Current Liabilities) = (RM 308‚510)/RM161‚786 = RM337‚728/(RM 222‚768) = 1.91 : 1 = 1.52 : 1 The table above shows that Dutch Lady has a decreased
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Liquidity Ratios: Current Ratio = Current Assets/Current Liabilities Efficiency Ratios Asset Turnover Ratio = Sales Revenue/ (Fixed Assets + Current Assets) Profitability Ratios Net Profit Margin = (Net Profit x 100) /Sales Revenue Return on Capital Employed = Net Profit (Operating Profit) x 100 (ROCE) Capital Employed Solvency Ratios Gearing Ratio = Total Liabilities/Shareholders Equity Investment Ratios Earnings per Share
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Ratio decidendi and obiter dicta Learning objectives At the end of this module‚ you will be able to: * distinguish between ratio decidendi and obiter dicta. * apply well-established rules to identify the ratio decidendi in a decision. This module is intended as a useful exercise in revision. If you are certain that you understand how to discover the ratio in an opinion‚ you should skim lightly over this material. What is the ratio decidendi? As you probably recall from your studies
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Ratio analysis Debt ratio Debt ratio (2006-2007) = Total liabilities / Total assets = 10‚170/12‚064 = 0.84 Debt ratio (2007-2008) = 9‚210/11‚769 = Debt ratio (2008-2009) = 10‚003/11‚229 = Debt ratio (2009-2010) = 11‚043/12‚537 = Current ratio Current ratio (2006-2007) = Current assets / Current liabilities = 3‚424/4‚790 = 0.71 Current ratio (2007-2008) = 2‚164/4‚498 = Current ratio (2008-2009) = 1‚326/5‚389 = Current ratio (2009-2010) = 2‚697/6‚085 = Return on sales (ROS) Return on Sales
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In classic Greek beliefs‚ Delphi was the site of the sacred Delphic oracle. This oracle played a major role in Greek mythology and society influencing Apollo‚ oracular and godly worship and political decisions. During the 8th century B.C‚ Delphi was the site of the most cherished and influential Delphic oracle in all of ancient Greece located on the foot of mount Pamassus‚ Greece. Societies believed the oracle had special powers that enabled the priestess Pythia to speak through it and tell prophecies
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OOracle® Database 2 Day DBA 10g Release 2 (10.2) B14196-03 April 2012 Oracle Database 2 Day DBA‚ 10g Release 2 (10.2) B14196-03 Copyright © 2004‚ 2012‚ Oracle and/or its affiliates. All rights reserved. Primary Author: Colin McGregor Contributing Author: Sushil Kumar‚ Antonio Romero‚ David Austin‚ Steve Fogel‚ Lance Ashdown‚ and Douglas Williams Contributor: Michele Cyran‚ Daniela Hansell‚ Vasudha Krishnaswamy‚ Peter Laquerre‚ Venkat Maddali‚ Mughees Minhas‚ JP Polk‚ Mark Townsend‚ and Wanli
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Oracle Systems Corporation Summary Since its formation in California in June 1977‚ Oracle Systems Corporation has grown rapidly to become the world’s largest supplier of database management software. It also offers maintenance‚ consulting‚ training‚ and systems integration services and it is the leader in its industry. But currently‚ its way of revenue recognition has been debated. Under Oracle’s current set of accounting rules‚ Oracle can recognize any revenue they believe will be shipped within
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OPERATING & FINANCIAL PERFORMANCE OF THE COMPANY PROFITABILITY RATIOS * Gross Profit marging Gross ProfitSales×100% 2010/2011 2009/2010 = (171‚325‚029/435‚759‚776) *100 = (59‚257‚454/327‚593‚843)*100 = 39.3164% = 18.0887% * Profit Margin = NPBT * 100 Sales 2011/2012 2010/2011 = (41‚896‚089/ 435‚759‚776)
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An Oracle White Paper June 2012 Financial Services Data Management: Big Data Technology in Financial Services Big Data Technology in Financial Services Introduction: Big Data in Financial Services ....................................... 1 What is Driving Big Data Technology Adoption in Financial Services?3 Customer Insight ........................................................................... 3 Regulatory Environment ...........................................................
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Specialization Catalog As of April 1‚ 2014 With Oracle’s Specialization Program‚ Oracle Partners can become specialized in a wide range of Oracle’s growing product portfolio. The Specialization Catalog offers a consolidated view of all qualifying specializations launched and planned as part of the Specialization Program. The Specialization Catalog covers: Specialization Readiness– which provides the status of all qualifying specializations launched and planned o Database o Middleware o Applications
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