Summary of Jollibee Foods Corporation Ratios (2011-2013) with 2013 Industry Averages

Evaluation
Year
Ratio

Industry
Average

Crosssectional

Time-series

2013

2011-2013

2011

2012

2013

2013

Current ratio

1.10

0.94

1.18

2.55

Quick (acid-test) ratio

0.85

0.78

0.95

1.79

Inventory turnover

20.58

21.29

21.09

11.27

Average inventory age

17.73

17.15

17.30

135.23

Average collection period

12.74

13.20

13.26

49.08

Average payment period

68.84

68.46

72.69

47.03

Total assets turnover

1.54

1.62

1.66

Debt Ratio

0.47

0.48

0.49

0.35

Times interest earned ratio

13.52

21.09

38.79

22.78

Fixed-payment coverage ratio

3.23

3.48

4.36

3.46

Gross profit margin

17.83

17.77

18.68

9.56

Operating profit margin

6.24

6.84

7.78

4.01

Net profit margin

5.17

5.25

5.82

3.01

Earnings per share

3.10

3.51

4.36

3.02

Return on total assets

9.02

9.22

10.62

5.35

Return on common equity

17.64

18.33

21.38

10.75

Price/earnings ratio

29.5

28.2

42.7

30.35

Market/book ratio

4.8

5.0

8.3

4.97

Liquidity

Activity

Debt

Profitability

Market

Overall