I. Profitablity Ratio of .

Muar Ban Lee Group Berhad

Net profit as percentage of sales
(Total Revenue -Total Expenses)/Total revenue
RM 6,275,396/RM 61,519,860
=10.2%

Return of Assets Ratio

Net income/((beginning + Ending Total Assets)/2)
RM 6,275,396/((96,500,438 + 130,714,160,/2)
=RM 6,275,396/113,607,299
=RM 5.52%

II. Liquidity Ratio

Current ratio
Current Assets /Current Liabilities
=RM 72,208,038 /RM 25,109,672
= 2.875

Acid Test ratio (Quick Ratio)

(cash + Market Securites + Account Receivable) /Current Liabilities
(current Assets -Inventory )/Current liablities
(RM 72,208,038-RM 32,273,077)RM 25,109,672
= 1.590
III. Efficency Ratio `
Inventory Turnover Ratio
Cost of Good Sold/Average Inventory
RM 35,685,422 /28,508,959
=1.25

Account Payable Turnover Ratio

Total Purchase /Average ACCOUNT payable
(End Inventory + cost of good sold-Beg .Inventory )/Account Payable
(RM 24,744,841+RM 35,685, 422-32,273,077) / 3,934,512
=RM 28,157,186/3,934,512
=7.16

IV. Shareholder Ratio

Earning Per Share (sen)
(Net income-Preferred Dividends)/Weighted Average Common Shares Outstanding
RM 6,179,450 / RM 92,000,000
=RM 6.73 sen

Gearing Ratio
Earnings before Interest and taxes (EBIT)/Interest PAYABLE
RM 41,604,940 / 5,408,415
=7.69 @ 769%

Ebit =Revenue -operating Expenses .

=RM 61,519,860 RM 19,914,920
=RM 41,604,940