Esly Cherish Joie B.

Agustin A22

CEBU PROPERTY VENTURES AND DEVELOPMENT CORPORATION (Annual Report – 2015)

Liquidity Ratio

Formula Calculation Answer or Comment

Ratio
1. Current 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠 P 1, 076, 388, 344 0.5432
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠 P 1, 981, 442, 283
2. Quick 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠 − 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑖𝑒𝑠 P 1, 076, 388, 344 − 278, 835, 528 0.4025
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠 P 1, 981, 442, 283

Asset Management

Formula Calculation Answer or Ratio Comment

1. Inventory 𝑆𝑎𝑙𝑒𝑠 P 1, 263, 920, 328 4.5329
Turnover 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑖𝑒𝑠 P 278, 835, 528
2. Days Sales 𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑠 P 529, 328, 658 152.8617 days
Outstanding 𝐴𝑛𝑛𝑢𝑎𝑙 𝑆𝑎𝑙𝑒𝑠⁄ P 1, 263, 920, 328⁄
365 365
3. Fixed Assets 𝑆𝑎𝑙𝑒𝑠 P 1, 263, 920, 328 2874.7088
Turnover 𝑁𝑒𝑡 𝐹𝑖𝑥𝑒𝑑 𝐴𝑠𝑠𝑒𝑡𝑠 P 439, 669
4. Total Assets 𝑆𝑎𝑙𝑒𝑠 P 1, 263, 920, 328 0.246276
Turnover 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 P 5, 132, 138, 034

Debt Management

Formula Calculation Answer or Ratio Comment

1. Total Debt 𝑇𝑜𝑡𝑎𝑙 𝐷𝑒𝑏𝑡 P 3, 449, 709, 501 67.2178%
to Total 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 P 5, 132, 138, 034
Assets
2. Times 𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠 𝑏𝑒𝑓𝑜𝑟𝑒 𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡 & 𝑇𝑎𝑥𝑒𝑠 P 605, 943, 197 4.1691
Interest 𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡 𝐶ℎ𝑎𝑟𝑔𝑒𝑠 P 145, 340, 341
Earned

Profitability Ratio

Formula Calculation Answer or Ratio Comment

1. Operating 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝐼𝑛𝑐𝑜𝑚𝑒 (𝐸𝐵𝐼𝑇) P 605, 943, 197 47.9416%
Margin 𝑆𝑎𝑙𝑒𝑠 P 1, 263, 920, 328
2. Profit Margin 𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 P 497, 263, 194 39.3429%
𝑆𝑎𝑙𝑒𝑠 P 1, 263, 920, 328
3. Return on 𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 P 497, 263, 194 9.6892%
Total Assets 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 P 5, 132, 138, 034
4. Basic Earning 𝐸𝐵𝐼𝑇 P 605, 943, 197 0.1181
Power 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 P 5, 132, 138, 034
 5. Return on 𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 P 497, 263, 194 33.3682%
Common 𝐶𝑜𝑚𝑚𝑜𝑛 𝐸𝑞𝑢𝑖𝑡𝑦 P 1, 490, 231, 436
Equity

Market Value

Formula Calculation Answer or Ratio Comment

1. Price/Earning 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑆ℎ𝑎𝑟𝑒 P 6.00 11.3208
(P/E) 𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠 𝑝𝑒𝑟 𝑆ℎ𝑎𝑟𝑒 P 0.53
2. Market/ Book 𝑀𝑎𝑟𝑘𝑒𝑡 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑆ℎ𝑎𝑟𝑒 P 6.00 4.3478
(M/B) 𝐵𝑜𝑜𝑘 𝑉𝑎𝑙𝑢𝑒 𝑝𝑒𝑟 𝑆ℎ𝑎𝑟𝑒 P 1.38