Summary and Interpretation of Financial Ratio time Series Analysis Data In this Time-Series Analysis Data, it includes the

e different types of ratios formulas and calculation. The data will be taken from the income statement and balance sheet (or statement of financial position) in the annual report of the chose company, Pensonic Holding Berhad and the year being selection is from year 2007 to year 2011. Summary of Pensonic Holding Berhad Financial Ratio Analysis (2007 2011) Years 2007 Ratios 1. Liquidity Rations Current Ratio Quick Ration 2. Activity Ratios Average Age Of Inventory Average Collection Period Average Payment Period Total Asset Turnover 3. Financial Leverage Ratio Debt Ratio Time Interest Earned 4. Profitability Ratio Gross Profit Margin Net Profit Margin Return On Assets Return On Equity 22% 0.4% 0.54% 1.38% 18.9% 0.35% 0.47% 1.23% 20.29% 1.785 0.96% 2.30% 17.3% 1.04% 1.44% 3.23% 20.125 1.01% 1.35% 3.11% 0.60 2.19 times 0.62 0.59 0.58 0.82 0.57 1.71 0.57 1.59 1.30 times 1.32 1.24 1.38 1.33 61 days 59 days 52 days 56 days 62 days 89 days 78 days 78 days 84 days 91 days 104 days 132 days 142 days 122 days 132 days 1.42 0.83 1.37 0.72 1.42 0.74 1.44 0.74 1.45 0.74 2008 2009 2010 2011

5. Shareholder Basic earnings per ordinary share RM 0.61 RM 2.66 RM 2.41 RM 3.61 RM 3.60

The result above shows the summary of Pensonic Holding Berhad Financial ratio Analysis. The interpretation of Pensonic Holding Berhad performance over five years in terms of liquidity, activity, gearing, profitability and shareholder.