BALFOUR BEATTY PROFITABILITY RATIOS

Ratios 2017 2016 2015 2014 2013

Gross Profit (%) 4.5 4.1 2.26 1.8 9.87
Operating Profit (%) 0.04 -1.53 -4.62 -5.88 0.23
Net Profit (%) 2.43 0.35 -2.96 -0.83 -0.4
Return on Equity (%) 18.53 3.03 -20.07 -5.31 -3.01

COSTAIN GROUP PROFITABILITY RATIOS

Ratios 2017 2016 2015 2014 2013
Gross Profit (%) 5.21 4.83 5.28 5.62 6.61
Operating Profit (%) 2.63 2.22 2.34 2.19 2.58
Net Profit (%) 1.94 1.68 1.76 1.96 1.41
Return on Equity (%) 25.71 23.98 19.19 27.26 33.29

BALFOUR BEATTY RECEIVABLE AND PAYABLE DAYS

Days 2017 2016 2015 2014 2013
Receivable Days 62.25 61.79 63.11 74.34 68.55
Payable Days 78.64 76.64 68.86 63.25 57.86
 Receivable Days VS Payable Days
Balfour Beatty
90
80
70
60
50
40
30
20
10
0
2017 2016 2015 2014 2013
Recei vable Days Payabl e Days
 Inventory Days of Balfour Beatty and Costain Group
Company Name 2017 2016 2015 2014 2013
Balfour Beatty 5.75 6.73 8.43 7.8 7.11
Costain Group 0.57 0.79 0.64 0.52 0.73

Inventory Turnover of Balfour Beatty and Costain Group

Company Name 2017 2016 2015 2014 2013
Balfour Beatty 63.51 54.2 43.3 46.77 51.35
Costain Group 638.48 460.83 569.95 697.66 501.03

Liquidity Ratio of the Balfour Beatty

Ratios 2017 2016 2015 2014 2013
Current Ratio 0.92 0.91 0.88 0.99 0.95
Acid Test Ratio 0.86 0.85 0.79 0.88 0.8

Current Ratio Comparison

Company 2017 2016 2015 2014 2013
Balfour Beatty 0.92 0.91 0.88 0.99 0.95
Costain Group 1.28 1.16 1.13 1.16 0.93

Acid Test Ratio Comparison

Company 2017 2016 2015 2014 2013
Balfour Beatty 0.86 0.85 0.79 0.88 0.8
Costain Group 1.23 1.1 1.07 1.11 0.88
 Balfour Beatty Debt to Equity
Ratio 2017 2016 2015 2014 2013
Debt to Equity 0.63 0.95 1.01 0.77 0.81

Debt to Equity
Company 2017 2016 2015 2014 2013
Balfour Beatty 0.63 0.95 1.01 0.77 0.81
Costain Group 0.39 0.3 0 0 0

Investment Ratio
Ratio 2017 2016 2015 2014 2013
Earnings per share 0.24 0.04 -0.3 -0.08 -0.05
 Earnings per share 0.4
Company 2017 2016 2015 2014 2013
0.3
Balfour Beatty 0.24 0.04 -0.3 -0.08 -0.05
0.2
Costain Group 0.3 0.25 0.21 0.21 0.17
0.1

0
2017 201
-0.1

-0.2

-0.3

-0.4
 Inventory Turnover
Balfour VS Costain
800
700
600
500
400
300
200
100
0
2017 2016 2015 2014 2013
Bal four Beatty Costai n Group

Current Ratio
Balfour VS Costain
1.4
1.2
1
0.8
0.6
0.4
0.2
0
2017 2016 2015 2014 2013
Bal four Beatty Costai n Group

Acid Test Ratio

Balfour VS Costain
1.4
1.2
1
0.8
0.6
0.4
0.2
0
2017 2016 2015 2014 2013
Bal four Beatty Costai n Group
0.4
0.2
0
2017 2016 2015 2014 2013
Bal four Beatty Costai n Group

Debt to Equity
1.2
1.01
1 0.95

0.81
0.8 0.77

0.63 Debt to Equi ty

0.6

0.4

0.2

0
2017 2016 2015 2014 2013

Debt to Equity
Balfour VS Costain
1.2
1.01
1 0.95

0.77 0.81
0.8
0.63
0.6
0.39
0.4 0.3
0.2
0 0 0
0
2017 2016 2015 2014 2013
Bal four Beatty Costai n Group

Earnings per share

0.3
0.24
0.2

0.1
0.04
0
2017 2016 2015 2014 -0.05
2013
-0.08
-0.1

-0.2
-0.3
-0.3
 0.1
0.04
0
2017 2016 2015 2014 -0.05
2013
-0.08
-0.1

-0.2
-0.3
-0.3

-0.4

Earnings per share

Balfour VS Costain
0.4

0.3

0.2
Bal four Beatty
0.1 Costai n Group
0
2017 2016 2015 2014 2013
-0.1

-0.2

-0.3

-0.4