NET PROFIT MARGIN

Net profit margin measures the percentage of revenue remaining after
deduction from income all cost and expenses, including interest and taxes have been
deducted.
Formula:
Net Profit after Taxation / Net Sale * 100
Calculation
particular
2009
2010
Net profit
7122167 /
8225332 /
after tax/ net
41121503*10 44992696*10
sale
0
0
= 17.32%
= 18.28%
times
times
Working
2009
Formula:

2011
(10,139,681/51,814,273)
*100
=19.5692%
19.56 times

Net Profit after Taxation / Net Sale * 100
=7122167 / 41121503*100
= 17.32%
2010
Formula:
Net Profit after Taxation / Net Sale * 100
=8225332 / 44992696*100
= 18.28%
2011
Formula:
Net Profit after Taxation / Net Sale * 100
(10,139,681/51,814,273)*100
=19.569%

GROSS SPREAD RATIOS

Formula
Net mark up income / gross income )100

039/ 51.76% times 2010 22565044 / 24153445*100 = 93.814.696/22. SPREAD RATIO Formula Interest earned / interest expenses Calculation:s particular 2009 2010 Interest earned / 41121503/22421694 44.992.Calculation Particular Net mark up income / gross income 2009 18699809 / 20160239*100 =92.76% 2010 Mark up income / gross income) 100 22565044 / 24153445*100 = 93.427.814.273/ 26.171.171.273)*100 =48.94times .00 times Working 2009 Formula Interest earned / interest expenses Spread ratio= 41121503/22421694 Spread ratio=1.42% times 2011 25.273)*10 0 =48.83 2010 Formula Interest earned / interest expenses Spread ratio= 44.652 Spread ratio=2.579% 1. interest expenses =1.696/22.643.039/ 51.83 times 652 =2.992.427.814.42% 2011 Net mark up income / gross income) 100 =25.006 2011 Formula 2011 51.579% times Working 2009 Formula Net mark up income / gross income) 100 =18699809 / 20160239*100 =92.234 =1.

Interest earned / interest expenses Spread ratio=51.813/3212085 2*100 =21.813/32120852 =0.216 RETURN ON ASSETS (ROA) .949.9447 (4)NON INTEREST INCOME TO TOTALL INCOME RATIO formula Non interest income / total income*100 particula 2009 r Non 5958034/ interest (5958034+18699809)*100 income / =24.949.814.273/ 26.671.6% times Working 2009 Formula Non interest income / total income Total income=5958034+18699809 Total income=24657843 =5958034/(5958034+18699809)* =24.786+22.234 Spread ratio=1.16% total times income 2010 2011 5671786 / 28236830*10 0 =20% times 6.16% 2010 Formula Non interest income / total income Total income=5.565.643.044 Total income=28236830 5671786 /28236830*100 =20% 2011 Formula Non interest income / total income Total income = non interest income + intrest income Total income= 6949813+ 25171039 Total income=32120852 =6.

0961 8.939)*100 =8.698.526 Total / *100 Assets * 418. DuPont Return on Assets Formula: (Net Income / Sale) * (Sale / Total Assets) * 100 calculation particula 2009 2010 r 2011 .374.0961 or8.8775 7.09% times 1.931.Formula (EBIT) / Total Assets * 100 Calculation particula 2009 2010 r (EBIT) / 32957814 34770758/449.72.% times =7.87%times Working 2009 Formula (EBIT) / Total Assets * 100 Ebit=10536120+22421694 Ebit=32957814 =32957814/418.331*100 =7.09% Interpretation: 2011 (41751716/515.877% 2010 Formula (EBIT) / Total Assets * 100 EBIT= earning before tax + intrest expences EBIT=12343106+22427652 ROA=34770758/449931526*100 ROA== 7.72% 2011 EBIT = Profit before tax + interest expense 15108482+26643234 =41751716 ROA= (41751716/515.939) *100 =8.374.7280 100 100 7.698.331* = 7.

0999)*100 =(0.1731)(0.814.1956)*(0.121.139.139.814.82% times (10.01963*100 =1.70 % times (8225332/44 992696) (44992696/4 49931526)* 100 =1.939)*100 (0.273)*( 51.40%times Equity * 100 2011 (10.698.01826)*100 =1.358 )*100 =26.939)*100 =1.814.01699)*100 =1.826 1.374.565.121.503 ) (41.1828)(0.122.698.331)* 100 =1.273)*( 51.503/418.121.273/515.( Net Income/ Sale ) * (Sale / Total Assets) * 100 (7.0659or40.681/37.452*1 after 4.27 3/515.503/418.122.331)*100 (0. Return on Total Equity:s Formula: Net Profit after Taxation / Total Equity * 100 particula 2009 2010 r 7122167/25891278 22.620.69% 00 Taxation times = / Total 72.96% times Working 2009 (Net Income / Sale) * (Sale / Total Assets) * 100 (7.681/ 51.963 or 1.044 / Net Profit *100 31.139.699% 2010 (Net Income / Sale) * (Sale / Total Assets) * 100 =(8225332/44992696)(44992696/449931526)*100 =(0.681/ 51.167/41.0982)*100 (0.121.952% times .814.167/41.166.1004)*100 =0.963% 6.374.826% 2011 (Net Income / Sale) * (Sale / Total Assets) * 100 (10.503) (41.

Similar to the debt ratio.828. Formula: Total Liabilities / Total Shareholders Equity calculation particular 2009 2010 2011 413956669/ 472.93 times 2010 413956669 / 449931526 = 0. Total Liabilities / 388414353/ Total 25891278 358 31. a lower the percentage means that a company is using less leverage and has a stronger equity position.135/37. comparing total liabilities to shareholders' equity. 939 =0.93 times 2010 388414353 / 418374331 =0.533 = 31.910 + 15.916timess Interpretation: Debt / Equity Ratio: The debt-equity ratio compares a company's total liabilities to its total shareholders' equity.135/515. as opposed to total assets in the debt ratio.Working: 2009 Total Equity = Share capital + Reserves + un-appropriated profit Total equity=7110008+6582845+12198425=25891278 I2010.166.359.620.698. in this case. lenders.359.452 2011 Total Equity = Share capital + Reserves + un-appropriated profit =8603110+8762745+20254503=37620358 Debt Ratio: Formula: Total Liabilities / Total Assets particular 2009 Total 388414353 / Liabilities / 418374331 Total Assets =0. Total Equity = Share capital + Reserves + un-appropriated profit .821.939 =0.452 . creditors and obligors have committed to the company versus what the shareholders have committed.92 times 2011 472.516. This is a measurement of how much suppliers.009+ 7.93 times 2011 472. To a large degree.359.698.166.135/515. the debt-equity ratio provides another vantage point on a company's leverage position.916times Working 2009 388414353 / 418374331 =0.

00timess = 13.452 = 13.359. running finances etc.555times Interpretation: Advances: These are the Loans.28 times =12.620.00timess 2010 Formula: Total Liabilities / Total Shareholders Equity 413956669/31.358 =12.Shareholders =15.166. given to the customers. You can find the advances on the Assets side of the balance sheet and Deposits on the Liabilities side of the balance sheet.555times Equity Working 2009 Formula: Total Liabilities / Total Shareholders Equity 388414353/25891278 =15.135/37. . cash credits. Deposits: It’s the money transferred by a customer into his account at a financial institution.28 times 2011 Formula: Total Liabilities / Total Shareholders Equity =472.

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