Financial Ratios for JFC

30,368,734,579
a. Current ratio : 23,831,414,500 =1.27
16,733,346,023 + 726,002,456 + 3,376,701,591
b. Quick ratio : 23,831,414,500 = 0.87
c. Accounts Receivable Turnover Ratio:
5,432,775,539 + 3,376,701,591
Average Accounts Receivable : 2 = 4,404,738,565
108,020,745,396
Accounts Receivable Turnover Ratio: 4,404,738,565 = 24.52
d. Inventory Turnover Ratio:
5,478,416,309 + 5,987,346,224
Average Inventory : 2 = 5,732,881,266.5
92,815,488,315
Inventory Turnover Ratio : 5,732,881,266.5 = 16.19
e. Turnover in days:
365
Receivable turnover in days : 24.52 = 14.89
365
Inventory turnover in days : 16.19 = 22.54
7,730,119,679 + 267,618,436
f. Times-interest-earned Ratio : 267,618,436 = 29.88
38,446,947,773
g. Debt Ratio : 72,728,352,258 = 0.53
38,446,947,773
h. Debt-to-equity ratio : 34,281,404,485 = 1.12
6,053,508,622
i. Return on Sales : 108,992,340,770 = 0.06
6,053,508,622 + 267,618,436 (1−0.30)
j. Return on Assets : 267,618,436 = 23.32
k. Return on Stockholders’ Equity :
34,281,404,485 + 31,756,589,904
Average Common Stockholders’ Equity: 2 = 33,018,997,194.5
6,053,508,622
Return on Stockholders’ Equity: 33,018,997,194.5 = 0.18
6,164,735,373
l. Earnings per share : 1,072,616,009 = 5.75
4.89
m. Price-earnings ratio : 5.75 = 0.85
1.86
n. Dividend Yield : 4.89 = 0.38
o. Dividend payout ratio :