LIQUIDITY RATIO (PENSONIC 2010

)
CURRENT RATÌO







QUÌCK RATÌO/LÌQUÌDÌTY RATÌO







RECEÌVABLES TURNOVER









Current Ratio = Current Assets / Current Liabilities
= RM170,975/ RM117,919
= 1.45

Quick Ratio = Current Assets - Ìnventories /Current Liabilities
= RM 170,975 ÷ RM83,868 / RM117,919
= 0.74

Receivables Turnover = Net credit sales / Average Net Receivables
= RM303, 776 / [RM (63,974 + 58,478) / 2]
= 4.96 times
Receivables turnover (days) = 365 / 4.96
= 74 days
ÌNVENTORY TURNOVER








PROFITABILITY RATIO (PENSONIC 2010)
PROFÌT MARGÌN







ASSET TURNOVER








Ìnventory Turnover = Cost of Goods Sold / Average Ìnventory
= RM248,317 / [RM (86,623 + 83,868) / 2]
= 2.91 times
Ìnventory Turnover (days) = 365 / 2.91
= 125 days

Profit Margin = Net Ìncome / Net Sales
= (RM 3,169 / RM 303,776) X 100%
= 1.04%

Assets Turnover = Net Sales / Average Assets
= RM 303,776 / [ RM (217,858 + 218,813) / 2]
= 1.39
RETURN ON ASSETS (ROA)






RETURN ON EQUÌTY (ROE)






RETURN ON COMMON STOCKHOLDERS' EQUÌTY (ROCE)






EARNÌNGS PER SHARE (EPS)



SOLVENCY RATIO (PENSONIC 2010)

Return on Assets = Net Ìncome / Average Total Assets
= (RM 3,169 / [ RM(217,858 + 218,813) / 2]) X 100%
= 1.45%

ROCE = Net Ìncome / Average Common Stockholders' equity
= (RM 3,169 / [ RM (46,310 + 46,310) / 2])x 100%
= 6.84%

EPS = Net Ìncome / Weighted average common shares outstanding
= RM 3,169 / [ RM (46,310 / 0.52) ]
= RM 3,169 / 89,058 units
= RM 0.04

ROE = Net Ìncome / Shareholders' Fund
= [RM 3,169 / (RM 94,906)] X 100%
= 3.34%
DEBT TO TOTAL ASSETS RATÌO


Debt to total assets ratio = Total Debt / Total Assets
= (RM 123,907 / 218,813) X 100%
= 56.53%

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