Sprizter Berhad (Ratio calculation)

2011
RM000

A. Liquidity Ratio
1

Current ratio

Current asset
Current Liability

78,209
64,720

Quick ratio

Quick Asset
Current Liability

59051
64,720

B. Asset Management Ratio

1

Inventory turnover ratio

Sales
Inventories

147,682
19,158

Days sales outstanding

Reveivables
Average sales per day

7,335
404.6082192

Fixed asset turnover ratio

Sales
Net fixed assets

147,682
186,721

Asset turnover ratio

Sales
Operating assets

147,682
183,087

C. Debt Management Ratio

1

Debt ratio

Total debt
Total assets

122,879
264,930

Debt to equity

Total debt
Total equity

122,879
142,051

Times interest
earned ratio

EBIT
Interest charges

10,166+3490
3490
(5+641+571+276+1997)

Operating income(EBIT)
Sales

13,656
147,682

Net income

8,098

D. Profitability Ratio
1

Operating margin

Profit margin

Profit margin

Gross profit margin

Return on capital employed

Sales

147,682

Gross profit
Sales

77,381
147,682

Return (EBIT)
Capital employed

13,656
200210

note:
Capital employed = Fixed assets + Working capital
Working capital = Current assets - Current liablities

Return on total assetss

EBIT
Total net asset

13,656
142051

Return on equity

Net Income
Shareholder's equity

8,098
142,051

Return on revenue

Net Income
sales

8,098
147,682

E. Market value ratios

1

Dividend yield

Dividend per share

Price per share

2.5 sen
60 sen

Earning yield

Earnings per share

Price per share

6.2 sen
60 sen

Price-earning ratio

Price per share

Earning per share

60 sen
6.2 sen

Dividend cover

Earning per share

Dividend per share

6.2 sen
2 sen

Note: Market price as at

31 May 2008 = 48.75 sen

31 May 2009 = 60 sen
(Source:KLSE Data)

2010
RM000
=

1.208

81,484
50,351

1.618

0.90%

0.912

64692
50,351

1.285

0.64%

7.709

131,636
16,792

7.839

19.43%

18.129

5,593
360.6465753

15.508

0.791

131,636
157,890

0.834

0.807

131,636
154,256

0.853

0.464

102,155
239,374

0.427

0.865

102,155
137,219

0.744

3.913

8.016

100% =

9.247%

x 100% =

12.423%

100% =

5.483%

x 100% =

9.527%

14,313+2040
2040
(2+266+334+81+1357)

16,353
131,636

12,541

1.60%

-1.94%

100% =

5.483%

x 100% =

9.527%

-1.94%

100% =

52.397%

72,577
131,636

x 100% =

55.135%

53.79%

100% =

6.821%

16,353
189023

x 100% =

8.651%

100% =

9.613%

16,353
137219

x 100% =

11.917%

100% =

5.701%

12,541
137,219

x 100% =

9.139%

100% =

5.483%

12,541
131,636

x 100% =

9.527%

100% =

3.333%

2.5 sen
48.75 sen

x 100% =

8.205%

100% =

10.333%

9.6 sen
48.75 sen

x 100% =

12.308%

9.677

48.75 sen
6 sen

8.125

3.100

6 sen
4 sen

1.500

131,636