How Calculated 2015 2016 2017

I. Return of 4.75 1.58 -0.33

Investment

II. Market Share Revenue 6.33% 6.53% 4.48%

Total Industry Share

III. Liquidity
Ratios
Working Capital Current Assets – 1,099,280 21,301,514 19, 916,216
Current Liabilities

.83:1 -.24:1 -.36:1

Current Ratios Currents Assets
Current Liabilities

IV. Profitability 2015 2016 2017

Ratio
Gross Profit Margin Sales – Cost Of 0.64 0.35 0.50
Goods Sold
Sales

Net Profit Margin Net Income .3388 .3388 -0.08

Sales
Return on Total Assets Net Income 4.75 1.58 -0.33
Total Assets
Return on Stockholders’ Net Income 4.16 2.53 0.38
Equity Total
Stockholder’s
Equity

V. Solvency 2015 2016 2017

Ratio
Debt Ratio Total Liabilities 1.13 .37 .53
Total Assets
Equity Ratio Total Equitiy 1.14 .63 -2.15
Total Asset

VI. Activity Ratio 2015 2016 2017

Account Receivables Credit Sales 23.2x 28.40x 20.79x

Turnover Average Account
Receivables

Asset Turnover Sales 25.66x 19.96x 17.65x

Average Asset
 Return on Investment 2015 2016 2017

4.75 1.58 -0.33

A. Return on Investment Analysis and Interpretation

Analysis: The fiscal year of 2015 garnered 4.75 which is mildly good for

its return on investment since ROI above 5% are generally considered good.

However, for the succeeding years, the return on investment of the company is

gradually decreasing which indicates that the company was not able to make up

to its investment. The year 2017 is a negative, which means there is a lost in the

company’s investment.

Interpretation: The return on investment of Camp Benjamin continued to

decrease in its succeeding years. In the year 2015, the net profit of Camp

Benjamin is 28,102,057 subtracted by 6,742,236 worth of investment which

resulted to 4.75, followed by 2016’s net profit of 28,971,193 subtracted to

18,308,061 worth of investment which resulted to 1.58.

Market Share 2015 2016 2017

6.33% 6.53% 4.48%

B. Market Share Analysis and Interpretation

Analysis: The fiscal year 2015 garnered 6.33% for its market share. The

following year garnered 6.53% for its market share which is actually higher than

2015’s percentage. the market share of 2017 decreased by 2.05%.

Interpretation:
Liquidity Ratio 2015 2016 2017
Working Capital 1,099,280 1,793,168 19, 916,216
Current Ratio .83:1 -.24:1 -.36:1

C. Working Capital Analysis and Interpretation

Analysis: The fiscal year 2015 garnered 1,099,280 of working capital,

followed by 1,793,168 for the year 2016 and 19,916,216 for the year 2017. Working

capital is computed by subtracting current assets and current liabilities. Current

liabilities are composed of share capital, retained earnings, equity, advances from

the stockholders and other payables. The currents assets are composed of cash and

cash equivalents, accounts receivables, inventory, prepayments and other current

assets which would generally provide cash within the operating period of the

corporation.

Interpretation: The current asset of the year 2015 is 5,642,956 subtracted by

6,742,236 worth of current liabilities which resulted to 1,099,280. This indicate that

the company has more debts to pay than its assets. The same goes for the

succeeding years.

D. Current Ratio Analysis and Interpretation

 Analysis: The current ratio of Camp Benjamin for 2016 has decreased by

59% from the 83% ratio of 2015. It has continued to decrease in 2017 which was

lesser by 23% because the current liabilities of the year 2017 is higher than its

current asset, therefore the company has a problem meeting its short-term

obligations

Interpretation: Ratio is a proportion or quotient rather an amount. Current

ratio is computed by dividing current assets by the current liabilities. It depicts the

ability of the corporation to generate cash to cover its short-term obligations. The

currents assets are composed of cash and cash equivalents, accounts receivables,

inventory, prepayments and other current assets which would generally provide cash

within the operating period of the corporation. Current ratio is a useful test of the

short-term debt paying ability of any business.

Profitability Ratio 2015 2016 2017

Gross Profit Margin .64 .35 .50

E. Gross Profit Margin Analysis and Interpretation

Analysis:

Interpretation:
 Profitability Ratio 2015 2016 2017
Net Profit Margin .33 .33 -.08

F. Net Profit Margin Analysis and Interpretation

Analysis:

Interpretation:

Profitability Ratio 2015 2016 2017

Return on Total 4.75 1.58 -.33

Assets

G. Return on Total Assets Analysis and Interpretation

Analysis:

Interpretation:

Profitability Ratio 2015 2016 2017

Return on 4.16 2.53 .38

Stockholder’s Equity
H. Return on Stockholder’s Equity Analysis and Interpretation

Analysis:

Interpretation:

Solvency Ratio 2015 2016 2017

Debt Ratio 1.13 .37 .53

I. Debt Ratio Analysis and Interpretation

Analysis: The debt ratio of the company decreased during 2016 by 0.76%

from 2015’s 1.13 and increased again by 0.16% in the year 2017. The higher the

debt ratio, the more leverage the company uses in providing for its assets which

would imply a greater financial risk. However, having no leverage at all would hinder

the company to grow since the risk of the corporation would lie only upon the

shareholders.

Interpretation: Having a debt is better than none at all but it should not be more

than what the corporation needs since it would imply a greater financial risk. Debt

ratio is computed by dividing all the debts of the corporation by the total assets of the

corporation. It shows which part of the assets is held by the creditors.

Solvency Ratio 2015 2016 2017

Equity Ratio 1.14 .63 -2.15

J. Equity Ratio Analysis and Interpretation

Analysis:
 Interpretation:

K. Accounts Receivable Turnover Analysis and Interpretation

Activity Ratio 2015 2016 2017

Account 23.2x 28.40x 20.79x

Receivables

Turnover

Analysis:

Interpretation:

L. Asset Turnover Analysis and Interpretation

Activity Ratio 2015 2016 2017

Asset Turnover 25.66x 19.96x 17.65

Analysis:

Interpretation: