Sheet1

WORKINGS
2013

2012

Liquidity Ratios
Current Ratio =

current asset/current liability

1.07

1.12

Quick Ratio =

quick asset/quick liability

0.67

0.74

Cash Ratio =

Total cash assets/current liability

0.54

0.6

27.00%

25.00%

1.00%

1.00%

Profitability Ratios
Gross Profit Margin=

(Gross profit/net sales)*100

Operating Profit Margin=

(Income from operation/Net sales)*100

Net Profit Margin=

(Net profit(loss)/net sales)*100

0.37

-0.06

Return on Equity=

(Net Income/(loss)/stockholders equity)*10

3.06

-0.49

Return on Asset=

(Net Income(loss)/Total Asset)*100

0.75

-0.13

0.33

0.38

-5.28

-7.35

Net Fixed Asset Turnover= Net Sales/Property,plant and equipment

6.80

8.65

Total Asset Turnover=

Net Sales/Total Assets

1.85

1.88

Equity Turnover=

Net sales/stockholder's equity

7.64

7.46

Receivables Turnover=

Net sales/Account receivables

18.31

20.59

Inventory Turnover=

cost of sales/Inventories

8.34

8.06

Long term debt solvency Ratios

Debt-equity ratio=

Debt/Equity

Interest coverage ratio=

EBIT/Interest expense

Long term activity Ratios

Efficiency Ratios

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