Short-term Activity Ratio Analysis ITR DIH RTR Year Co. Ind. Var. Co. Ind. Var. Co.

Ind. Var. 2007 2008 2009 2010 2011 Average S.D C.V Long-term Activity Ratio Analysis FATR TATR Op. Cycle (days) Year Co. Ind. Var. Co. Ind. Var. Co. Ind. Var. 2007 2008 2009 2010 2011 Average S.D C.V Working Capital Ratios CR QR Cash Ratio Year Co. Ind. Var. Co. Ind. Var. Co. Ind. Var. 2007 2008 2009 2010 2011 Average S.D C.V

Co.

DSO Ind. Var.

PTR Co. Ind. Var.

DPO Co. Ind. Var.

WCTR Co. Ind. Var.

Cash Cycle (days) Co. Ind. Var. Co.

CFO Ratio Co. Ind. Var.

Defensive Interval Co. Ind. Var.

long-term Debt and Solvency Analysis Debt Ratio DER Debt at BV/Eq. at MV Year Co. Ind. Var. Co. Ind. Var. Co. Ind. Var. Co. 2007 2008 2009 2010 2011 Average S.D C.V

TIE Ind. Var.

FCCR Co. Ind. Var.

TIE (cash basis) FCCR (cash basis) Capex Ratio Co. Ind. Var. Co. Ind. Var. Co. Ind. Var.

Profitability Analysis (sales Basis) GM OM EBIT Margin Year Co. Ind. Var. Co. Ind. Var. Co. Ind. Var. 2007 2008 2009 2010 2011 Average S.D C.V

Pre-tax Margin Co. Ind. Var.

NPM Co. Ind. Var.

Contr. Margin Co. Ind. Var.

Profitability Analysis (Investment Basis) ROA (NOPAT) ROA (EBIT) ROTC (NOPAT) Year Co. Ind. Var. Co. Ind. Var. Co. Ind. Var. 2007 2008 2009 2010 2011 Average S.D C.V

ROTC (EBIT) Co. Ind. Var.

ROE (Pre-tax) Co. Ind. Var.

ROE (post-tax) RO Commn.Eq. Co. Ind. Var. Co. Ind. Var.

Operating and Financial Leverage CMR OLR FLR Year Co. Ind. Var. Co. Ind. Var. Co. Ind. Var. 2007 2008 2009 2010 2011 Average S.D C.V

Co.

TLR Ind. Var.

An integrated analysis (DuPont) NI/Sales Sales/TA NP/Pre-tax Profit Year Co. Ind. Var. Co. Ind. Var. Co. Ind. Var. 2007 2008 2009 2010 2011 Average S.D C.V

Pre-tax Profit/EBIT Co. Ind. Var.

EBIT/Sales

Sales/TA

TA/TE

Valuation Ratios and analysis Basic EPS Dil. EPS CFPS Year Co. Ind. Var. Co. Ind. Var. Co. Ind. Var. 2007 2008 2009 2010 2011 Average S.D C.V

EBDITA per share BVPS Co. Ind. Var. Co. Ind. Var.

PER Co. Ind. Var.

PBVR Co. Ind. Var.

DPR Co. Ind. Var.