Income statement:

Balance sheet:
Cash flow statement:
Liquidity ratio:
The term liquidity means the extend of quick convertibility of assets in to money for paying
obligation of short-term nature.

• Current ratio = current assets \current liabilities

• Quick ratio = current assets – inventory \ current liabilities
• Cash ratio = cash in bank \ current liabilities
• Operating exp to sale = operating expenses \ total net sales

Engro foods liquidity ratio of 5 years:

2015 2016 2017 2018 2019

• Current ratio: 1.41 2.91 2.42 2.26 1.59

• Quick ratio: 1.06 2.64 2.23 2.00 1.43
• Cash ratio: 0 0 0 0 0
• Operating exp to sale 9.09% 46.89% 13.09% 13.99% 12.67%

Solvency ratio:

Solvency ratio is calculated to determine the ability of business to serve its debt long term.

Debt to equity = non-current liabilities \ owners' equity

Engro foods solvency ratio of 5 years:

2015 2016 2017 2018 2019

• Debt to equity 0.70 0.43 0.53 0.71 0.81

Activity ratios:
Activity ratio shows the numbers of times of assets employed or any constitution of assets
turned into sale during an accounting period.

• Receivable turnover = net sales \ accounts receivable

• Inventory turnover
• Payables turnover
• Fixed asset turnover
• Total assets turnover
• Cash conversation cycle
• Interest ratio
= cost of goods sold \ average inventory
= net sales \ accounts payable
= total sales \ fixed assets
= total sales \total assets
= inventory +account receivable – account payable
= EBIT \ interest expense

Engro foods activity ratios of 5 years:

2015 2016 2017 2018 2019

• Receivable turnover 11.2 10.2 9 14.0 12.09

• Inventory turnover 463.1 339 245.1 346.4 457.8
• Payables turnover 9.1 8.8 8.2 7.89 9.1
• fixed asset turnover 40.9 30.1 33.9 41.78 30.1
• Total assets turnover 9.1 6.0 5.91 7.01 11.9
• Cash conversation cycle -938738 -77828 -95784 -84884 -98474
• Interest cover ratio 4.06 14.67 6.34 7.68 4.12

Profitability ratio:

The profitability or financial performance is summarized in income statement.

Profitability ratio is calculated to analyze the earing capacity of business which is outcome of utilization
of resources employed in the business. The various ratios which commonly used are:
 • Gross profit margin
• Operating profit margin
• Net profit margin
• Return on equity
• Return on capital employed
• Total debt ratio
= gross profit \sales *100
= operating profit \sales *100
= net profit \sales *100
= net profit \shareholder equity *100
= operating profit\capital employed *100
= total liabilities\ total assets*100

Engro foods profitability ratios of 5 years:

2015 2016 2017 2018 2019

• Gross profit margin 25.30% 23.10 % 27.30% 29.89% 30%

• Operating profit margin 6.40% 5.40% 1.10% 12.7% 15.45%
• Net profit margin 10.60% 46.50% 12.70% 13.97% 12.94%
• Return on equity 21.20% 67.90% 6.97% 9.08% 12%
• Return on capital employed 16.50% 39.70% 8.00% 10% 13.1%
• total debt ratio 10.76% 8.02% 5.78% 4.98% 8.99%

Market ratio:
Market value ratio are used to evaluate the current share of a publicity –held company
stock. These ratios are employed by current and potential investors to determine whether a company's
shares are over-priced or underpriced. The most common market value ratios are:
 • Earnings per share ratio = net profit after tax & preference dividend \no of equity
shares

• Price earnings ratio = market price per share equity share \earning per share *100

• Dividend payout ratio = dividend paid \ net income

Engro foods Market ratios of 5 years:

2015 2016 2017 2018 2019

• Earnings per share ratio 4.13 3.11 16.33 22.06 28.69

• Price earnings ratio 11.68 2.64 16.39 13.20 12.03

• dividend payout ratio 75% 19.99% 129.9% 95% 86.78%