Analysis Ratio: • • • •



A liquidity ratio that measures a company's ability to pay short-term obligations. maintained its ratio above The company 1. Increasing trend because of Increase in Short Term Investments. the Current Assets declined and the Current Liabilities decline due to which But in 2011 the declined from 2.62x to ratio 1.61x of Quick

Analysis ratio: • •

The quick ratio measures a company's ability to meet its short-term obligations with its most assets. liquid Substantial change in Inventories from 2007 to 2011, Q.R has never been constant. of Inventory Turnover

Analysis Ratio: • • • •

A ratio showing how many times a company’s inventory is sold & replaced over a period. Ratio was approximately equal. 2007-09 In 2010, there was a drastic change in the ratio due to a very strong decline in Stock-inTrade. ratio again declined due to Increase in COGS and Stock in In 2011, Trade.

Analysis of DSO : Daily Sales Outstanding (DSO) is a useful formula to measure the average age of Accounts Receivable . Fluctuating throughout the 5 years, where the company preferred to sell there goods on CASH rather than CREDIT its best in Was at 2007. Analysis of Turnover: Fixed Assets

This ratio is a rough measure of the productivity of a company's fixed assets (property, plant equipment or PP&E) with respect to generating and sales. this graph we can judge that ACPL uses its Fixed Assets very efficiently & From is substantially increasing. Even though the ratio fell during 2010 and 2011, but the company was still using its Fixed Assets efficiently.

66 to 0. In 2009. It separates long-term debt from overall debt. gives investors a more accurate long-term picture of a company’s ability to pay its This debts. Like all debt management ratios. The declining trend in the graph shows company's ability to pay loans is increasing. However. It indicates what proportion of equity and debt the company is using to finance its assets. and Total sset didn’t increased as much. Cement total assets increases throughout the 5 years and current Liabilities Attock decreased that’s why the ratio trend is declining. Analysis Equity: • of Debt to A measure of a company's financial leverage calculated by dividing its total liabilities by stockholders' equity. This is also because the declining trend of the non-current Liability. • • ANALYSIS of E.Analysis of Turnover: • • • Total Assets The amount of sales generated for every dollar's worth of assets. due to substantial change in Sales there was a drastic increase in the ratio. But in 2009 ratio fell From from 0. the ratio declined in 2010 because of decline in Sales . Compared to the common equity which is increasing. of Debt Analysis Ratio: • • • • A ratio that indicates what proportion of debt a company has relative to its assets. which But seems beneficial for the company. The declining of ratios is good because it shows that the c ompany owe less compared to its current Asset. in 2009 the c ommon equity rose without affecting much on the liabilities. uses debt . Analysis of Long Term Debt to Equity: This ratio is similar to the debt to equity ratio. The measure gives an idea to the leverage of the company along with the potential risks the company faces in terms of its debt -load.2007 to 2008 there was not much difference in the ratio.M.24. Then again from 2009 to 2011 the ratio starts to be increasing lower with a rate. the equity multiplier is a way of examining how a • company to finance its assets.

or net profits divided by sales. Analysis on Return of Assets: . which was the highest earning during these show what proportion of company's revenue is left over after paying its variable costs. it was also because the increasing while trend of net sales although the gross profit margin declined but it never went below 20% shows a very good performance sign of the which company Analysis of Operating Profit Margin: A ratio used to measure a company's pricing strategy and operating efficiency. but during other years it only decreased. s u can see the net profit margin in 2007 was 17 % but it fell by 8% in 2008 and came to a 9% which shows decrease in earnings and then it rose to 18% in 2009. while throughout the five years it had been decreasing It only which that the company was keeping less proportion of its showed revenue. while during 2010 and 2011 it decreased by 16% and came to the same position where it was in 2008. operating profit margin has almost the same trend as the gross profit margin increased in 2009. Gross profit serves as the source for paying additional expenses and future margin savings. like in 2008 it decreased by 8%. though it declined in 2008. to the assets of the company only increased in the year 2009 by 16% due to a drastic positive change in The BEP the operating profit during the same year. profit margin only raised once during 2009 due to a major increase in gross the gross profit. It measures how much out of every dollar of sales a company actually keeps in earnings . Analysis of Basic Earning Power: The basic earning power ratio (or BEP ratio) compares earnings apart from the influence of taxes or financ ial leverage. The greatest of all was 2011 at in 43. but except that companies’ ability to pay its interest were very good. throughout the 5 years period it only decreased.• • the decreasing financial leverage shows that the company is relying more on own investment rather than on debts was a slow decline between the ratios from 2007 to 2010 however it slightly picked There up 2011 which didn’t create much of a difference TIE Analysis of Ratio: the tie ratio shows how many times the company is able to pay its interest with its operating profit The tie ratio fluctuates throughout the 5 yrs.6 Analysis of Net Profit Margin: A ratio of profitability calculated as net income divided by revenues. then it fell constantly during the years of 2010 and point of 2010 showed a decrease in company's earning per dollar of sales which Analysis on Gross Profit Margin: A financial metric used to assess a firm's financial health by revealing the proportion of money left over from revenues after accounting for the c ost of goods sold. period.

. Analysis on Price to Earnings Ratio: A valuation ratio of a company's current share price compared to its per-share earnings. Analysis On Market to Book Ratio: Market-to-Book Ratio. however the earning per share was very low c in 2008 because of the net profit but as the profit rose EPS also picked up causing the price to earnings ratio to fluctuate throughout the 5yrs Analysis on Price to Cash flow Ratio: Pric e To Cash Flow Is A Ratio Used To Compare A Company's Market Value To Its Cash Flow The pric e per share has been decreasing during the whole period of 5 years. and cash flow per share also decreased during this year except for 2008-2009. is the ratio of the current share price to the book value per share. however in 2010 and 2011 the ROE fell due to decrease in Net profit and a low Equity. and from then to 2011 there was F aonsecutive decrease in the share prices. From 2007 to 2008 there was slight increase in the equity but a very major loss in net which caused the ROE to fell from 23 to 12. while a good increase in equity profit resulted an increase in net profit and ROE in 2009. in the following years the total assets rose but the net profit declined due to which the ROA fell drastically from 2009 to 2011 Analysis on Return of Equity: The amount of net income returned as a percentage of shareholders equity.The return on assets percentage shows how profitable a company's assets are in generating revenue. when it rose and pushed the price to cash flow ratio to decrease a lot from 6. the decrease in the price per share was lowest and there was a major decrease in the cash flow per share which pushed the price to cash flow ratio to increase for the only time during this 5 years period. in comparison with the amount of capital invested by current and past shareholders into it.64 to 2. and during the period of 2009-2010. Return on equity measures a corporation's profitability by revealing how much profit a company with the money shareholders have generates invested. for example this number shows us how many dollars of earnings the company derives from each dollar of assets they own 2007 to 2008 there was a major decline in net profit due to which the ROA fell From but 2009 there a heavy in investment in total assets which caused the net profit in to increase. It measures how much a company worth at present. is a measure of the price paid for a share relative to annual EARNINGS OR This PER SHAR Erom 2007 to 2008 the share price fell 45rs.57.

Sign up to vote on this title
UsefulNot useful