Profitability

2015
Gross Profit Margin (22348-9330)/22348 58.25%

Operating Profit Margin 2581/22348 11.55%

Net profit Margin 1990/22348 8.90%

Return on Equity 1990/6401 31.09%

Return on Capital Employed 2581/(6401+8345) 17.50%

Return on Total Assets 1 1990/22660 8.78%

2 8.9% x 0.99 8.82%

Liquidity
2015
Current Ratio 4362/7914 0.55

Acid Test Ratio 4362-1016/7914 0.42

Working Capital $4362-$7914 -$3,552.00

Cash Ratio 394/7914 0.05

Efficiency
2015
Asset Turnover TA 22348/22660 0.99
CE 22348/(6401+8345) 1.52

Inventroy Days 1016/9330 x 365 Days 40

Receivable Days 2453/22348 x 365 Days 40

Payable Days 3870/9330 x 365 Days 151

Leverage

Debt To Total 8345/(6401+8345) 56.59%

Debt To Equity 8345/6401 130.37%

 Interest Cover 2581/321 8.04

Du pont Analysis

Du Pont(ROE) = Return on Assets x Equity Multiplier

Return On Assets - Efficiency 8.9% x 0.99 8.81%

Equity Multiplier - Leverage 22660/6401 3.54

Du Pont(ROE) 8.81% x 3.54 31.19%

 2014
6251/4257 1.47

6251-732/4257 1.30

$6251-$4257 $1,994.00

2883/4257 0.68
 Sale To Total Asset Sales/Total Assets

Sale To Fixed Asset Sales/Fixed Assets

Sale To Current Asset Sales/Current Assets

Sales To Inventory Sales/Inventory

Sales To Debtors Sales/Debtors

Current Ratio Current Assets/ Current Liabilities

Total Assets To Equity Total Assets/Equity

Long Term Debt To Equity Long Term Debt/Equity

ABC Co
Statement of Financial Position
As of 31st December 2016
$M
Current Assets
Cash 0.12
Debtors 0.48
Inventories 0.36
Total Current Assets 0.96

Fixed Assets 1.44

Total Assets 2.4
 Sales = $7.2M 3 Total Assets $2.40

Sales = $7.2M 5 Fixed Assets $1.44

Sales = $7.2M 7.5 Current Assets $0.96 33333.333

Sales = $7.2M 20 Inventory $0.36

100000
Sales = $7.2M 15 Debtors $0.48 33333.33 3

Current Assets = $0.96M 2 Current Liabilities $0.48

Total Assets = $2.4M 2.5 Equity $0.96

Equity = $0.96M 1 Long Term Debt $0.96

ABC Co
ment of Financial Position
f 31st December 2016
$M
Current Liabilities 0.48

Non Current Liabilities 0.96

Total Liabilities 1.44

Shareholder's Equity 0.96

Total Liabilities & Equity 2.4
Gross Sale (20% of sale) 120000/20x100 Total Sale 600,000
Cogs 600000-120000 480,000
Inventory TO cogs 480000/8 Inventory 60,000
Long term Debt To equity 100000x40% Equity 40,000
Sales To Asset 600000/3 Total Asset 200,000
Current Ratio 60000*1.6 Current Asset 96,000
A/c Receiable 480000/360x18 24,000

Cash 12000
A/c Receiveable 24000
Inventory 60000 Current Liability
Longterm Debt
Current Asset 96000 Share Holder Equity

Fixed Asset 104000

200000
 0.8 360 288

56250

33333.33 360 12000000

Current Liability 60000

ongterm Debt 40000
Share Holder Equity 100000

200000