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Ratio Tree for Company X
Item
Profit bf. Int & tax
Total capital
Turnover
Current assets
Current liabilities
Net Profit
Gross profit
Operating expences
Net assets
Fixed assets
Working capital
EBITDA
EBITDA margin

Short
PBIT
TC
T
CA
CL
P
GP
OE
NA
FA
WC

2004
824
5,492
8,302
3,870
-1,885
552
3,042
-2,218
2,454
3,498
1,985
1107.9
13.35%

2003
729
5,000
8,019
3,246
-1,711
507
2,901
-2,172
2,108
3,435
1,535
1007.9
12.57%

2002
629
5,441
8,135
3,761
-1,751
153
2,944
-2,343
3,081
3,381
2,010

Comment
(PnL account)
Total assets less current liabilities (Balance sheet)
(PnL account)
(Balance sheet)
(Balance sheet)
(PnL account)
Note 2
Gross profit - profit of the year = operating expences
(Balance sheet)
(Balance sheet)
Net current liabilities (c. assets-c. liabilities) (Balance sheet)

Item
Stock
Debt
Shareholders Equity
Interest payable
Cost of goods
Trade debtors
Trade creditors
Purchases
Divident
Number of shares
Share price

Short
S
D
SE
I
CoG
TD
TRC
PU
Div
SH
SP

2004
398
2,865
2,454
136
5,260
31
210
5,260
263
2,267
0.2780
4.79%
2.53%

2003
362
2,308
2,108
137
5,118
32
202
5,118
246
2,294
0
4.51%
2.51%

2002 Comment
325
2,807
3,081
117
5,191
22
200
5,191
239
2,842
0.3850
4.00%
2.45%

FIGURE X: Ratio Tree

Return on capital
employment
For 2004
For 2003
For 2002

PBIT
T
824
8,302
729
8,019
629
8,135

Return on sales
For 2004
For 2002
For 2002

Gross margin

For 2004

For 2003

For 2002

GP
T
3,042
8,302
2,901
8,019
2,944
8,135

Overheads to sales

=
=
=
=

PBIT
TC
824
5,492
729
5,000
629
5,441

15.0%

14.6%

11.6%

Turnover on capital
emplayment

9.9%

For 2004

9.1%

For 2003

7.7%

For 2002

36.6%

For 2004

36.2%

For 2003

36.2%

For 2002

OE
T
-2,218
8,302
-2,172
8,019
-2,343
8,135

Net margin

-26.7%

For 2004

-27.1%

For 2003

-28.8%

For 2002

P
T
552
8,302
507
8,019
153
8,135

F. asset turnover

= 6.7%

For 2004

= 6.3%

For 2003

= 1.9%

For 2002

T
FA
8,302
3,498
8,019
3,435
8,135
3,381

For 2004

For 2003

For 2002

CA
CL
3,870
-1,885
3,246
-1,711
3,761
-1,751

= 1.51
= 1.60
= 1.50

W. Capital
turnover

2.37

For 2004

2.33

For 2003

2.41

For 2002

T
WC
8,302
1,985
8,019
1,535
8,135
2,010

Asset
turnover

For 2004

For 2003

For 2002

###

For 2004

###

For 2003

###

For 2002

Net assets p.
share

For 2004

0.22

For 2003

0.05

For 2002

Liquidity ratios
Current ratio

T
TC
8,302
5,492
8,019
5,000
8,135
5,441

T
TC
8,302
5,492
8,019
5,000
8,135
5,441

= 1.51
= 1.60
= 1.50

Stability ratios
Quick ratio

(2.05)

For 2004

(1.90)

For 2003

(2.15)

For 2002

CA-S
CL
3,472
-1,885
2,885
-1,711
3,435
-1,751

Gearing ratio

= (1.84)

For 2004

= (1.69)

For 2003

= (1.96)

For 2002

D
D+CnR
2,865
5,319
2,308
4,416
2,807
5,888

Debt/Equity
ratio

53.9%

For 2004

52.3%

For 2003

47.7%

For 2002

0.24

For 2004

D
SE
2,865
2,454
2,308
2,108
2,807
3,081

Interest cover

PBIT
I
824
136
729
137
629
117

= 6.05
= 5.32
= 5.38

Working capital ratios

Stock holding
period

For 2004

For 2003

For 2002

S x365
CoG
145,270
5,260
132,057
5,118
118,735
5,191

Debtor days

27.6

For 2004

25.8

For 2003

22.9

For 2002

TD x365
T
11,133
8,302
11,717
8,019
7,994
8,135

Creditor days

= 1.3

For 2004

= 1.5

For 2003

= 1.0

For 2002

TRC x365
PU
76,723
5,260
73,584
5,118
72,854
5,191

= 14.59
= 14.38
= 14.03

Investor ratios
Dividents per
share

For 2004

For 2003

For 2002

Div
SH
263
2,267
246
2,294
239
2,842

Divident cover

0.12

For 2004

0.11

For 2003

0.08

For 2002

P
Div
552
263
507
246
153
239

Divident yield
= 2.10

For 2004

=
=

Div p share /(1-t)

SP
0.13
0.2780

Earnings per share

= 0.46

For 2004

= 2.06

For 2003

= 0.64

For 2002

Free resource template from StrategyExpert.com

P
SH
552
2,267
507
2,294
153
2,842

P/E ratio

=
=

SP
EPS
0.2780
0

NA
SH
2,454
2,267
2,108
2,294
3,081
2,842

= 1.08
= 0.92
= 1.08