NATURE OF ACCOUNTS ASSETS CURRENT ASSETS QUICK ASSETS / LIQUID ASSETS Cash, Cash, Bank, Bank, Account Account Receiv Receivable able,, Notes Notes Receiv Receivable able,, Market Marketable able Securiti Securities es & Accrued Accrued interest interest on notes notes receivable OR (TOTAL CURRNT ASSTS ! "N#NTOR$% OTHER CURRENT ASSETS Mercha Merchandise ndise "nventor "nventor,, Bill Bills s Receivabl eceivable, e, Short Short Ter' "nvest'ent "nvest'ent,, Accrued Accrued "nco'e, "nco'e, Sulies Sulies,, )reai )reaid d *enses etc+ NON CURRENT ASSETS urniture, Buildin-, Machiner, .ui'ent, Land, Lon- Ter' "nvest'ent & Motor #ehicle, etc LIABILITIES CURRENT LIABILITIES Accounts )aable, Notes )aable, Bills )aable, Bank Overdra/t, Advance /ro' custo'er, Short Ter' Loan, Accrued Accrued *enses, Unearned "nco'e, Outstandin-, 0ividend 0eclared, Accrued interest on notes aable, etc+ NON CURRENT LIABILITIES Lon- Ter' Loan, Bonds )aable, 0ebenture )aable, Mort-a-e )aable+ SHARE HOLDER’S / STOCK HOLDER’S EQUITY Share Caital, Share )re'iu', Retained arnin-, 1eneral Reserve, & an Other Reserve+ OR (TOTAL ASSTS 2 TOTAL L"AB"L"T"S%
RATIO ANAL A NALYSIS YSIS 1. WORK WORKIN ING G CAP CAPIT ITAL AL Workin C!"i#!$ % C&rr'n# A(('#( ) C&rr'n# Li!*i$i#i'( +. CURR CURREN ENT T RATI RATIO O
Current Ratio
=
Current Assets Ans: 1 Current liabilitie s =
,. CASH CASH RATIO TIO
CashRatio
=
Cash Ans: 1 Current liabilitie s =
-. ACIDTEST ACIDTEST RATIO RATIO / QUICK RATIO RATIO / LIQUID LIQUID RATIO RATIO
Quick Ratio
=
Quick Assets Ans: 1 Current liabilitie s =
. 0! IN2ENTO IN2ENTOR RY TURNO2ER TURNO2ER / 3ERCHAN 3ERCHANDISE DISE TURNO TURNO2ER 2ER
Sold Time a!Inventory Turnover Costof Goods Average Inventory =
=
0* IN2ENTORY TURNO2ER DAYS / DAYS SUPPLY IN IN2ENTORY
b!Inventory Turnover "ays
=
#$% "ay Times =
4. 0! ACCOUNTS ACCOUNTS RECEI2ABLE RECEI2ABLE TURNO2ER TURNO2ER
&etCredit Sales a!Receivable Turnover Time Average Accounts Receivable =
=
0* ACCOUNTS RECEI2ABLE TURNO2ER DAYS DAYS
b!Receivable Turnover "ays
=
#$% "ay Times =
5. 0! ACCOUNTS ACCOUNTS PA PAYABLE PA PAY3ENT PERIOD PERIOD
'urchases Time a!'ayable 'ayment &etCredit Average Accounts 'aybale =
=
0* PAYABLE PAY3ENT DAYS
b!'ayable 'ayment "ays
=
#$% "ay Times =
6. TOTAL TOTAL DAYS DAYS / A2ERAG A2ERAGE E DAYS DAYS OF OPERATING OPERATING CYCLE CYCLE To#!$ D!7( o8 O"'r!#in C79$' % A99o&n#( R'9'i:!*$' T&rno:'r T&rno:'r ;!7( < In:'n#or7 T&rno:'r D!7( 1
=. DEBT DEBT RATIO TIO
s * 1)) Ans( "ebtRatio Totalliabilitie Total Assets Assets =
=
1>.EQUITY RATIO RATIO
+,uity Ratio
=
TotalShareholde r-s +,uity * 1)) Ans( Total Assets =
11.ASSETS TURNO2ER
Assets Turnover Total&etSales * 1)) Ans( Total Assets =
=
1+.EARNING PER SHARE
+arning /er Share &etIncome An &o.of Shares =
=
1,.PRICE EARNING RATIO RATIO
0arket 'rice An +arning /er Share
'rice +arning Ratio
=
=
1-.DI2IDEND PER SHARE
"ividend /er Share "ividends An &o.of Shares =
=
1.DI2IDEND YIELD
"ividend ield
=
"ividend /er Share An 0arket 'rice =
14.BOOK 2ALUE PER SHARE
3ook 2alue 2alue/er Share =
TotalShareholde r-s+,uity An &o.of Shares =
15.RATE OF RETURN ON TOTAL ASSETS
Return on Total Assets &etIncome * 1)) Ans( Total Assets =
=
16.RATE OF RETURN ON SHAREHOLDER’S EQUITY
Return on Shareholde r-s e,uity =
&etIncome * 1)) Ans( TotalShareholde r-s +,uity =
1=.RATE OF COST OF GOODS SOLD
Sold * 1)) Ans( Reteof Costof Goods Sold Costof Goods Total&etSales =
=
+>.RATE OF GROSS PROFIT
Reteof Gross 'ro4t
=
Gross 'ro4t * 1)) Ans( Total&etSales =
+1.RATE OF OPERATING E?PENSES
6/erating +5/enses Reteof 6/erating +5/enses +5/ense s * 1)) Ans( Total&etSales =
=
++.RATE OF NET PROFIT
Reteof &et'ro4t
=
&et'ro4t * 1)) Ans( Total&etSales =
+,.CASH FLOW 3ARGIN
Cash7lo8 0argin =
Cashfrom 6/eration * 1)) Ans( Total&etSales =
2
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