ROE

ROA
Leverage (gearing)

2009
60.57%
27.47%
2.05

2010
57.67%
30.11%
1.92

ROA
Asset turnover
Net Profit Margin

2009
27.47%
2.49
9.24%

2010
30.11%
2.84
9.00%

Net Profit Margin

Operating Expenses Ratio
Gross Profit Margin

2009
9.24%
93.69%
12.43%

2010
9.00%
93.59%
11.98%

2009
2.49
11.86
4.05

2010
2.84
10.11
4.35

2009
2.05
2.05
623.65

2010
1.92
1.92
199.56

2009
4.05
-

2010
4.35
-

2009

2010

1.19
1.13

1.17
1.07

2009-2010

2011-2012

286,169
133,426
110,798
286,169

614,075
219,438
172,867
441,158

Asset turnover
Fixed Asset Turnover
Current Asset Turnover

Leverage (gearing)
Debt/Equity Ratio
Interest Coverage

Current Asset Turnover

Days in debtors
Days in Inventory

Liquidity
Current Ratio
Acid Test

average
average
average
average
average

total asset
equity
fix assets
debtors
current assets

Return on Equity
Return on Assets
Net Profit Margin
Gross Profit Margin
Operating Expenses Ratio
Asset Turnover
Fixed Asset Turnover
Current Asset Turnover
Day in debtors
Days in Inventory
Leverage (gearing)
Debt/Equity Ratio
Interest Coverage
Current Ratio
Acid Test

2009
60.60%
27.90%
9.24%
12.43%
93.69%
3.02
11.86
4.05
35.81
5.68
2.05
2.05
7.33
1.19
1.13

2010
57.70%
27.37%
9.00%
11.98%
93.59%
3.04
10.11
4.35
34.62
7.64
1.92
1.92
5.46
1.17
1.07

2011
49.19%
62.31%
1.78

2012
55.91%
88.37%
1.82

2011
62.31%
2.06
9.08%

2012
88.37%
2.73
9.83%

2011
9.08%
91.05%
12.50%

2012
9.83%
91.17%
12.07%

2011
2.06
8.55
3.95

2012
2.73
10.81
3.69

2011
1.78
1.78
1853.18

2012
1.82
1.82
261.53

2011
3.95
-

2012
3.69
-

2011

2012

1.19
1.10

1.26
1.09

Inventories
total assets
net profit
sales revenue
gross profit
operating expenses
Equity
fix assets\non current assets
cost of sales

2009

2010

2011

2012

15,360
373,231

23,574
420,702

26,134
536,240

72,090
691,909

74,241
1,127,474
140,154
1,056,334
122,565
95,032
987,320

83,217
1,279,862
153,381
1,197,778
144,286
126,563
1,126,481

95,067 137,335
1,449,252 1,904,984
181,204 229,915
1,319,531 1,736,824
193,234 245,642
169,499 176,235
1,268,048 1,675,069

total liabilities
total equity
intrest bearing loans
repayment of borrowing
current assets
current liabilities
liquid assets
EBIT
Debtors
debtors (correct one)

250,666
122,565
14,205
167
278,199
233,126
262,839
104,149
110,604
29626

2011
49.20%
24.54%
9.08%
12.50%
91.05%
2.70
8.55
3.95
42.32
7.52
1.78
1.78
9.64
1.19
1.10

276,416
144,286
21,072
577
294,139
251,941
270,565
115,148
121,400
33139

343,006
193,234
13,654
71
366,641
308,475
340,507
131,576
168,028

446,267
245,642
18,783
716
515,674
408,725
443,584
187,259
239,595

2012
55.90% profitability of a company
27.06% generation of profit with asset
9.83%
12.07%
91.17%
2.75
10.81
3.69
45.91
15.71
1.82 management of debt with growth
1.82 the company reliant on stockholder equity and lo
9.97 ability for debt repayments
1.26 indicate the strenght of a company to cover liabil
1.09 financial integrity, ablity to handle liabilities witho

Net Profit

2009
11.05%

2010
10.61%

2011
10.78%

2012
11.58%

Gross profi

2009
14.20%

2010
13.62%

2011
14.29%

2012
13.73%

2010

2011

2012

Asset turno

2009
2.49

2010
2.84

2011
2.06

2012
2.73

2010
10.17

2011
7.33

2012

Fixed asset

2009
8.91

2009
Operating expense ratio

kholder equity and loans for finacing the company growth

mpany to cover liabilities with short term assets

andle liabilities without losses in inventory