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
Premium Balance sheet Asset Inventory
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
Premium Generally Accepted Accounting Principles Financial ratios
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
Premium Ratio decidendi Common law Law
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
Premium Generally Accepted Accounting Principles Financial ratios
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)
Premium Balance sheet Investment Interest
PROFITABILITY RATIOS RETURN ON INVESTMENT (ROI): The prime objective of making investments in any business is to obtain satisfactory return on capital invested. Hence‚ the return on capital employed is used as a measure of success of a business in realizing this objective. Return on Investment establishes the relationship between the profit and the capital employed. It indicates the percentage of return on capital employed in the business and it can be used to show the overall profitability
Premium Generally Accepted Accounting Principles Inventory Financial ratios
their v ariances‚ a considerable amount of work needs to be done with suppliers/internal operations. For some firms this is worth the trouble‚ for others‚ it is not. Conclusiv ely ‚ there are two major parts to JIT inv entory operations: lowering the ratio between ordering costs and holding costs and shortening lead times. What results is a firm with such high holding costs that ordering v ery small batches v ery frequently is the most profitable solution Companies in the fast food industries need
Premium Supply and demand Hamburger Safety stock
and 2 ------------------------------------------------- Assignment 2012/2013 – Semester 2 ------------------------------------------------- B. Com (Major in Banking and Finance) – Year III ------------------------------------------------- Ratio Analysis Report ------------------------------------------------- Student: Kevin Galea 205891 (M) ------------------------------------------------- Lecturer: Dr. Emanuel Camilleri Introduction The purpose of the following report is to aid
Premium Generally Accepted Accounting Principles Financial ratios Financial ratio
International Journal of Business and Management Vol. 3‚ No. 11 The Business Strategy of Mcdonald’s Jing Han School of Economics‚ Yunnan University No.2Green lake north Road‚ Kun Ming‚ Yunnan 650031‚ China E-mail: hanjing0928@hotmail.com Abstract As one of the most successful fast food chain in the world‚ throughout the development of McDonald’s‚ we could easily identify many successful business strategy implementations. In this paper‚ I will discuss some critical business strategies
Premium Fast food Strategy
McDonald’s Internal and External Stakeholders We will do task 1-4 as a class and you will do task 5 in pairs. It is impossible for any business to meet the demands of all its stakeholders - they invariably conflict. So what they must do is to find a way of prioritizing stakeholder demands and thus balancing out these competing requirements. This involves judgment. It can be argued that there is no scientific way of doing this‚ someone in the organization has to make a decision and this decision
Premium Stakeholder Management