HUP SENG RATIO CALCULATION

2008
YEARS RATIOS
LIQUIDITY
RM

2009

2010

RM

RM

CURRENT RATIO
= CURRENT
ASSET /
CURRENT
LIABILITIES

16317901 /
975847 = 16.72

17607299 /
1102038 =
15.98

14160125 /
1057585 =
13.39

QUICK RATIO =
CURRENT ASSETINVENTORY /
CURRENT LIABILITI

7670047320282491
/33233438

10051990523418474
/36757186

11460910025405811
/39064339

=2.10

=2.28

212224792/33233
438

42219596/367571
86

53696225/390643
39

0.64

1.15

1.37

335049472/22032
9264
/365

32727914/213405
132/
/365

333764071/21907
0516
/365

56days

56days

56days

20282491/160833
820/
365

23418474/138730
913/
365

25405811/143240
343/
365

46days

62days

65days

31376270/160833
820/
365

33423934/138730
913/
365

35818355/143240
343/
365

71days

88 days

91days

=1.70
CASH FLOW
LIQUIDITY=
CASH FLOW FROM
OPERATION/
CURRENT
LIABILITIE
AVERAGE
COLLECTION
PERIOD=
NET ACCOUNT
RECEIVABLE/AVER
AGE DAILY SALES
DAYS INVENTORY
HELD
INVENTORY/AVERA
GE
DAILY COST OF
SALES
DAYS PAYABLE
OUTSTANDINGS

LEVERAGE
DEBT/ASSET

RM

RM

RM

TOTAL
DEBT/TOTAL
ASSET

42392917/160423
539

45469434/173903
486

47615443/185204
576

=0.26

=0.26

=0.26

42392917/125766
590

45469434/165251
558

47615443/146497
641

DEBT/EQUITY
TOTAL
DEBT/TOTAL

SHAREHOLDER
EQUITY

=0.34

=0.28

=0.33

LONG TERM DEBT/

TOTAL ASSETS

9159479/1604235
39

8712248/1739034
86

8551104/1852045
76

=0.06

=0.05

=0.05

10755954 +
163608 / 163608

15515057 +
265173 / 265173

20256329 +
321855 / 321855

= 59.51%

= 63.94%

15108023/16360
8

32370568/26517
3

29981653/32185
5

=92.34%
10755954+5085
565/
163608+508556
5

=122%
15515057+4959
874/
265173+495987
4

=93%
20256329+0/
321855+0

=3.02

=3.9

TIME INTEREST
EARNED
OPERATING
PROFIT/
INTEREST
EXPENSES
CASH INTEREST
COVERAGE

FIXED CHARGE
COVERAGE

= 66.74%

OPERATING
EFFECIENCY

ACCOUNT
RECEIVABLE
TURNOVER
= SALES /
AVERAGE
ACCOUNT
RECEIVABLE
INVENTORY
TURNOVER
= COGS /
AVERAGE
INVENTORY
TOTAL ASSET
TURNOVER
= SALES /
AVERAGE TOTAL
ASSET
PROFITABILITY
GROSS PROFIT
MARGIN
= SALES COGS / SALES

RM
220329264 /
( 33504972 +
26970184 ) 2

=62.9

RM
213405132 /
( 32727914 +
33504972 ) 2
=

=7.29

RM
219070516 /
( 33364071 +
32255019 ) 2
=6.68

160833820 /
( 20282491 +
21438292 ) 2

=6.44
138730913 /
( 23418474 +
20282491 ) 2

143240343 /
( 25405811 +
23418474 ) 2

= 7.71
220329264 /
( 82097863 +
78537143 ) 2

= 6.35
213405132 /
( 83299841 +
82097863 ) 2

= 5.87
219070516 /
( 78048431 +
83291427 ) 2

= 2.74

= 2.58
RM
213405132 138730913 /
213405132 =
0.3499 = 34.99
%

= 2.72

RM
220329264 160833820 /
220329264 =
0.2700 = 27 %

RM
219070516 143240343 /
219070516 =
0.3461 = 34.61
%

OPERATING
PROFIT MARGIN
(PRETAX)
= OPERATING
INCOME / SALES
NET PROFIT
MARGIN = NET
INCOME / SALES

21348342 /
220329264 =
0.0969 = 9.69 %

35800492 /
213405132 =
0.1678 = 16.78
%

32742400 /
219070516 =
0.1495 = 14.95
%

7912206 /
220329264 =
0.0359 = 3.59 %

11579927 /
213405132 =
0.0543 = 5.43 %

14000734 /
219070516 =
0.0639 = 6.39 %

16070801/160423
539

26880497/173903
486

23338845/185204
576

=NET EARNINGS/
TOTAL ASSET

=0.10

=0.15

=0.13

RETURN ON
EQUITY

16070801/125766
590

26880497/165251
558

23338845/146497
641

=NET
EARNING/STOCK
HOLDER EQUITY
CASH RETURN ON
ASSETS

=0.13

=0.16

=0.16

=CASH FLOW
FROM
OPERATING

18741083/160423
539

40596166/173903
486

39564518/185204
576

0.12

0.23

0.21

RETURN ON TOTAL
ASSETS

ACTIVITIES/TOTAL
ASSETS
MARKET MEASURE
PRICE TO
EARNINGS
=MARKET PRICE
OF
COMMON STOCK/
EARNING PER
SHARE
DIVIDEND PAYOUT

RM

= 27.00
1882.2

RM

= 33.10
1875.3

RM

= 43.34
91.55

= 0.01

= 0.02

= 0.47

= 191.19

= 150.00

= 165.00

441578

21088

21634

= 7.11 %

= 7.63 %

= 439901 150.00

= 21634 165.00

=DIVIDEND PER
SHARE/
EARNING PER
SHARE

= 4.33 %

EARNING PER
SHARE

= 441578-191.19

=NET ERANING/
AVERAGE
COMMON
SHARES
OUTSTANDING

234.5 + 234.5 / 2
= RM 1882.2

234.5 + 234.5 / 2
= RM 1875.3

234.5 +234.5 / 2
= RM 91.55