liquidity

2005

2006

2007

2008

2009

1.current ratio
current assets
current liabilities
CR

730517
491388
1.49

1234425
773176
1.60

1232006
788650
1.56

1289100
861461
1.50

1475650
1034426
1.43

2.asid test ratio

current assets
inventory
current liabilities
asid test ratio

730517
189554
491388
1.10

1234425
294454
773176
1.22

1232006
327307
788650
1.15

1289100
334994
861461
1.11

1475650
298529
1034426
1.14

3.stock turnover ratio

average stock
cost of goods sold
STO days

174436
802203
79

242004
1126508
78

310880.5
1399212
81

331150.5
1562940
77

316761.5
1481724
78

4.debtor turnover ratio

average debtors
credit sales
DTO days

276504.5
1067972
95

401692
1577495
93

525410.5
1955530
98

597744
2106140
104

581748.5
1971455
108

5.creditor turnover ratio

average creditors
credit purchases
CTO days

155972.5
771967
74

252514.5
1021608
90

360962
1366359
96

322306
1555253
76

280806
1518189
68

Return on capital employed

Net profit ratio
Return on investment
Stock turn over
Debtor turnover
Creditor turnover
asid test ratio

2005
16.72
20.11
9.28
79
95
74
1.10

2006
10.75
11.03
3.86
78
93
90
1.22

2007
19.51
18.93
10.48
81
98
96
1.15

2008
10.34
10.04
4.63
77
104
76
1.11

2009
6.17
5.19
0.84
78
108
68
1.14

2005

2006

2007

2008

2009

187648
41854
596129
776357
16.72%

120722
74198
636998
1175450
10.75%

286416
87946
948275
970565
19.51%

140213
75168
1080662
1001819
10.34%

50715
76404
1237437
821174
6.17%

B.net profit ratio

net profit after tax and interest
finance cost
sales
NPR%

172875
41854
1067972
20.11%

99871
74198
1577495
11.03%

282155
87946
1955530
18.93%

136285
75168
2106140
10.04%

25965
76404
1971455
5.19%

C.return on investment
net profit after taxation
total assets
ROI%

172875
1863876
9.28%

99871
2585604
3.86%

282155
2691667
10.48%

136285
2943942
4.63%

25965
3093037
0.84%

1.profitability ratio
A.return on capital employed
net profit before interest
finance cost
equity
non-current liabilities
ROCE %