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Financial Performance Ratio Analysis

The document analyzes various financial ratios of a company over 5 years including return on capital employed, return on assets, profit to sales ratio, asset turnover ratio, average receivables days, average inventory holding period, average time to pay suppliers, current assets, quick ratio, debt to equity ratio, gearing ratio, interest cover, and working capital cycle.

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frank
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9 views1 page

Financial Performance Ratio Analysis

The document analyzes various financial ratios of a company over 5 years including return on capital employed, return on assets, profit to sales ratio, asset turnover ratio, average receivables days, average inventory holding period, average time to pay suppliers, current assets, quick ratio, debt to equity ratio, gearing ratio, interest cover, and working capital cycle.

Uploaded by

frank
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Ratio Analysis

Year 1 Year 2 Year 3 Year 4 Year 5


Financial Performance Ratio

Return on Capital Employed 31% 33% 33% 32% 31%

Return on Asset 31% 33% 33% 32% 31%

Profit/Sales Ratio 46% 55% 62% 69% 74%

Asset Turnover Ratio 0.7 times 0.6 times 0.5 times 0.5 times 0.4 times

Working Capital Efficiency Ratio

Average Receivables Days 2 day 2 day 2 day 2 day 2 day

Average Time For Holding Inventory 30 days 30 days 30 days 30 days 30 days

Average Time to Pay Suppliers 3 days 3 days 3 days 3 days 3 days

Liquidity Ratio

Current Asset 435 times 704 times 1032 times 1475 times 2034 times

Quick Ratio 424 times 693 times 1021 times 1463 times 2023 times

Debt Ratio

Debt to Equity Ratio 192% 79% 42% 25% 16%

Gearing Ratio 66% 44% 30% 20% 14%

Interest Cover 0 times 0 times 0 times 0 times 0 times

Working Capital Cycle (In days) (In days) (In days) (In days) (In days)

Average Inventory Holding Period 30 30 30 30 30

Average Trade Receivable Collection Period 2 2 2 2 2

32 32 32 32 32

Average Time to Pay Suppliers (3) (3) (3) (3) (3)

Cash Operating Cycle 29 29 29 29 29

21

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