(Walmart Inc.

)
Saw Kyaw Kyaw Ngwe
Profitability 2017 2018
1 Return On Ordinary Net Profit after taxation and
Share holder fund Preference Dividend x 100 13643 x 100 9862 x 100
(ROSF) Ordinary Share Capital and 77869 77798
Reserve
17.52% 12.68%

2 Return on Capital Employed Net Profit before Interest and tax x 100 13643 x 100 9862 x 100
(ROCE) Share Capital + Long Term Loan 77798 77869
17.54% 12.66%

3 Net Profit margin Net Profit before Interest, Tax x 100 13643 x 100 9862 x 100
Sale Revenue 481317 495761
2.83% 1.99%

4 ROA Net Profit 13643 x 100 9862 x 100

Total asset x 100 198825 204522
6.86% 4.82%

4 Gross Profit Margin Gross Profit x 100 (485873-361256) x 100 (500343-373396) x 100
Sale Revenue 481317 495761

25.89% 25.61%

Efficiency (Activity) 43046 x 365 43783 x 365

1 Average Inventory Turnover Average Inventories Hold x 365 361256 373396
 Cost of sale
Period 43 43
days days

2 Avg Settement Period of Trade receivable x365 5855 x 365 5614 x 365
receivable Credit Sale 481317 495761
4 4
days days

3 Avg Settement Period of Trade Payable x365 41433 x 365 46092 x 365
Payable Credit Purchase 361256 373396
42 45
days days

4 Sale revenue to capital Sale revenue 481317 495761

Employed (high) Share Capital + Reserves + Non currrent Lia 198825 204522

2.42 2.42

5 Sale revenue per employee Sale revenue

Number of employee 218812.27 225345.91

ROCE
Net profit x sales revenue to capital employed 2.83% x 2.42 1.99% x 2.42
6.85% 4.82%

Liquidity
current ratio Current Asset 57689 59664
 Current Lia 66927 78521
0.86 0.76

Acid test ratio Current Asset excluding Inventory (57689-43046) (59664-43783)

Current Lia 66928 78521
0.22 0.20

cash ratio Cash and Marketable security 6867 6756

current Lia 66928 78521

0.10 0.09

Financial gearing
(36015+6003) (30045+6780)
Gearing ratio Long term Liabilities 123736 124356.00
Share Capital + R+ L.T.L
0.34 0.30

Interest cover ratio Profit before interest, tax 22864 17453

Interest Payable 2367 2330
9.66 7.49

Investment ratio
Dividend Announce for Year x 100 6216 x 100 6124 x 100
1 Dividend Paid out ratio Earning for the year available for dividend 13643 9862

46% 62%
2 Dividend yield ratio Dividend Per share/(1-t) x 100 2/(1-0.1) 2.04/(1-0.1)
Market value per share 72 89
3.08% 2.55%

3 Earning Per Share Earning Available to O.S 13643000000 9862000000

(O.S = Ordinary Share) Number of O.S Issue 3033009079 2950696818

4.50 3.34

4 Price/Earning ratio Market value per share (share price) 72.08 88.97
Earning Per Share (EPS) 4.50 3.34
16.02 26.64

Long Term Activity ratio

1 Net fix Asset Turnover Net Sales 481317 495761

Net PPE (107710+6468) (107675+7143)

4.22 4.32

2 Equity Turnover Net sales 481317 495761

Total equity (share holder equity) 77798 77869
6.19 6.37
2 Total asset Turnover Net sales 481317 495761
Total Asset 198825 204522

2.42 2.42
(500343-373396) x 100

120061