Financial Management

Group Members & Sequence

Ratio Analysis
Current Ratio:
Current Asset/current Liabilities
2010
2011
0.12
1.22

Quick Ratio:
Current asset-inventories/Current Liabilities
2010
2011
0.052
0.063

Net Profit Margin:

Net profit after taxes/Net Sales
2010
2011
5.9%
8.7%

Return on Investment:
Net Profit After Taxes/Total Asset
2010
2011
6.5%
6.8%

OPERATING INCOME MARGIN.

OPERATING INCOME / NET SALE
2010
2011
0.152
0.250

INVENTORY TURNOVER.
Cost of goods sold / average inventory

2010

2011

Balance Sheet

Current Asset
Non-Current Asset
Total Asset

2010
59,634,484
17,965,609
77,600,093

2011
77,915,846
17,421,377
95,337,223

Capital and Reserves

Current Liabilities
Non-Current Liabilities
Total Liabilities

22,494,728
47,633,863
7,471,502
77,600,093

23,959,945
63,759,143
7,618,135
95,337,223

Income Statement
Sales
C.G.S
G.P
Operative Expenses
Profit from Operations
Finance Cost
Profit before Tax
Taxation
Profit AfterTax

2010
85,934,854
(76,010,946)
9,923,908
3,142,542
13,066,450
(5,335,919)
7,730,531
(2,641,405)
5,089,126

2011
74,350,745
(63,652,527)
10,698,218
7,912,921
18,611,139
(8,704,178)
9,906,961
(3,380,288)
6,526,673