Profitability Ratios

1. Profit Margin (Return on sales) = Net Income ÷ Sales × 100%

Profit margin Net income Sales Answer
2018 5966000 22832000 26.13%
2019 5919000 21708000 27.27%

2. Return on Asset = Net Income ÷ Total Assets x 100

Return on Asset Net Income Total Assets Answer
2018 5966000 59147000 10.09%
2019 5919000 61673000 9.60%

3. Return on Equity = Net Income ÷ Equity x 100

Return on Equity Net Income Equity Answer
2018 5966000 20423000 29.21%
2019 5919000 18128000 32.65%

Liquidity Ratios

Current Ratio = Current Assest ÷ Current Liabilities

Current Ratio Current Assest Current Liability Answer
2018 4163000 4626000 0.90
2019 3459000 4351000 0.79

Quick Ratio = ( Current Assets - Inventory ) ÷ Current Libilities

Quick Ratio Current Assets Inventory Current Liability Answer
2018 4163000 742000 4626000 0.74
2019 3459000 751000 4351000 0.62
 UNION PACIFIC GROUP RATIO ANALAYSIA

EIRTAZA AHMED AKASH 1730213

Assets Utilization Ratios

100% 1. Total Assets Turn over = Sales ÷ Total Assets

Answer Total Asset Turnover Sales Total Assets
26.13% 2018 22832000 59147000
27.27% 2019 21708000 61673000

0 2. Accounts Receivable Turnover = Sales ÷ Account Receivable

Answer Acc. Recievable Turnover Sales Acc. Receivable
10.09% 2018 22832000 1755000
9.60% 2019 21708000 1595000

3. Inventory Turn over = Sales ÷ Invetory

Answer Inventory Turnover Sales Inventory
29.21% 2018 22832000 742000
32.65% 2019 21708000 751000

4. Fixed Assets Turn over = Sales ÷ Fixed Assets

Fixed Assets Turn over Sales Fixed Assets
2018 22832000 54984000
2019 21708000 58214000

Answer 5. Average Collection Period = Acc. Receivable ÷ Average dailty credit sales
0.90 Avg. Collection period Acc. Receivable Average daily sales*
0.79 2018 1755000 63422.22
2019 1595000 60300
lities * Average daily sales = Sales ÷ 360
Answer
0.74
0.62
LAYSIA

Debt Utilization Ratios

l Assets 1. Total Debt to Total Assets

Answer Debt to Total Assets Debt Total Assets
0.39 2018 4626000 4163000
0.35 2019 4351000 3459000

ount Receivable 2. Times Interest earned = EBIT ÷ Interest

Answer Times interest earned EBIT Interest
13.01 2018 8611000 870000
13.61 2019 8797000 1050000

etory
Answer Data Used For Calculation
30.77 2018
28.91 Net Income 5966000
Sales 22832000
d Assets Equity 20423000
Answer Total Assets 59147000
0.42 Current Assets 4163000
0.37 Current Liabilities 4626000
Fixed Assets 54984000
rage dailty credit sales Inventory 742000
Answer Accounts Receivable 1755000
27.67 EBIT 8611000
26.45 Interest 870000
 ts
Answer
1.11
1.26

÷ Interest
Answer
9.90
8.38

on
2019
5919000
21708000
18128000
61673000
3459000
4351000
58214000
751000
1595000
8797000
1050000
 ABB Ltd.
Company's Ratios Analysis by Nabila Haroon
ID: 1710407

Profitability Ratios

1. Profit Margin (Return on sales) = Net Income ÷ Sales × 100%

Profit margin Net income Sales Answer
2018 2298000 2766200 83.07%
2019 1528000 2797800 54.61%

2. Return on Asset = Net Income ÷ Total Assets x 100

Return on Asset Net Income Total Assets Answer
2018 2298000 4444100 51.71%
2019 1528000 4610800 33.14%

3. Return on Equity = Net Income ÷ Equity x 100

Return on Equity Net Income Equity Answer
2018 2298000 1395200 164.71%
2019 1528000 1352600 112.97%

Liquidity Ratios

Current Ratio = Current Assest ÷ Current Liabilities

Current Ratio Current Assest Current Liability Answer
2018 2186500 1844700 1.19
2019 2645800 2026600 1.31

Quick Ratio = ( Current Assets - Inventory ) ÷ Current Libilities

Quick Ratio Current Assets Inventory Current Liability Answer
2018 2186500 4284000 1844700 -1.14
2019 2645800 4184000 2026600 -0.76
 Assets Utilization Ratios

1. Total Assets Turn over = Sales ÷ Total Assets

Total Asset Turnover Sales Total Assets Answer
2018 2766200 4444100 0.62
2019 2797800 46610800 0.06

2. Accounts Receivable Turnover = Sales ÷ Account Receivable

Acc. Recievable Turnove Sales Acc. Receivable Answer
2018 2766200 6386000 0.43
2019 2797800 6434000 0.43

3. Inventory Turn over = Sales ÷ Invetory

Inventory Turnover Sales Inventory Answer
2018 2766200 4284000 0.65
2019 2797800 4184000 0.67

4. Fixed Assets Turn over = Sales ÷ Fixed Assets

Fixed Assets Turn over Sales Fixed Assets Answer
2018 2766200 2257600 1.23
2019 2797800 1965000 1.42

5. Average Collection Period = Acc. Receivable ÷ Average dailty credit sales

Avg. Collection period Acc. Receivable Average daily sales* Answer
2018 6386000 7683.888889 831.09
2019 6434000 7771.666667 827.88
* Average daily sales = Sales ÷ 360
 Debt Utilization Ratios

1. Total Debt to Total Assets

Debt to Total Assets Debt Total Assets Answer
2018 1844700 4444100 0.42
2019 2026600 46610800 0.04

2. Times Interest earned = EBIT ÷ Interest

Times interest earned EBIT Interest Answer
2018 2119000 5820000 0.36
2019 1862000 4540000 0.41

Data Used For Calculation

2018 2019
Net Income 2298000 1528000
Sales 2766200 2797800
Equity 1395200 1352600
Total Assets 4444100 4610800
Current Assets 2186500 2645800
Current Liabilities 1844700 2026600
Fixed Assets 2257600 1965000
Inventory 4284000 4184000
Accounts Receivable 6386000 6434000
EBIT 2119000 1862000
Interest 5820000 454000
 RAYTHEONE TECNOLOG

Profitability Ratios

1. Profit Margin (Return on sales) = Net Income ÷ Sales × 100% 1. Total

Profit margin Net income Sales Answer Total Asset Turnove
2018 5269000 66501000 7.92% 2018
2019 5537000 77046000 7.19% 2019

2. Return on Asset = Net Income ÷ Total Assets x 100 2. Accounts Rec

Return on Asset Net Income Total Assets Answer Acc. Recievable Tu
2018 5269000 134211000 3.93% 2018
2019 5537000 139716000 3.96% 2019

3. Return on Equity = Net Income ÷ Equity x 100 3. In

Return on Equity Net Income Equity Answer Inventory Turnover
2018 5269000 38446000 13.70% 2018
2019 5537000 41774000 13.25% 2019

4. Fixed
Fixed Assets Turn o
Liquidity Ratios 2018
2019
Current Ratio = Current Assest ÷ Current Liabilities
Current Ratio Current Assest Current Liability Answer 5. Average Collection
2018 35503000 31368000 1.13 Avg. Collection per
2019 37497000 34586000 1.08 2018
2019
Quick Ratio = ( Current Assets - Inventory ) ÷ Current Libilities
Quick Ratio Current AsInventory Current Liability Answer
2018 3.6E+07 1E+07 31368000 0.81
2019 3.7E+07 1.1E+07 34586000 0.77
YTHEONE TECNOLOGY LDT RATIO ANALAYSIS BY ADEEB AHSAB

Assets Utilization Ratios Debt Uti

1. Total Assets Turn over = Sales ÷ Total Assets 1. Total De

Total Asset Turnove Sales Total Assets Answer Debt to Total Assets
2018 66501000 134211000 0.50 2018
2019 77046000 139716000 0.55 2019

2. Accounts Receivable Turnover = Sales ÷ Account Receivable 2. Times Interest e

Acc. Recievable Tu Sales Acc. Receivable Answer Times interest earne
2018 66501000 14271000 4.66 2018
2019 77046000 13524000 5.70 2019

3. Inventory Turn over = Sales ÷ Invetory

Inventory Turnover Sales Inventory Answer Data Used
2018 66501000 10083000 6.60
2019 77046000 10950000 7.04 Net Income
Sales
4. Fixed Assets Turn over = Sales ÷ Fixed Assets Equity
Fixed Assets Turn o Sales Fixed Assets Answer Total Assets
2018 66501000 98708000 0.67 Current Assets
2019 77046000 102219000 0.75 Current Liabilities
Fixed Assets
5. Average Collection Period = Acc. Receivable ÷ Average dailty credit sales Inventory
Avg. Collection per Acc. Receivable Average daily sales* Answer Accounts Receivable
2018 14271000 182194.52 78.33 EBIT
2019 13524000 211084.93 64.07 Interest
* Average daily sales = Sales ÷ 360
 Debt Utilization Ratios

1. Total Debt to Total Assets

Debt Total Assets Answer
31368000 35503000 0.88
34586000 37497000 0.92

2. Times Interest earned = EBIT ÷ Interest

EBIT Interest Answer
9505000 1225000 7.76
10016000 1773000 5.65

Data Used For Calculation

2018 2019
Net Income 5269000 5537000
Sales 66501000 77046000
Equity 38446000 41774000
Total Assets 134211000 139716000
Current Assets 35503000 37497000
Current Liabilities 31368000 34586000
Fixed Assets 98708000 102219000
Inventory 10083000 10950000
Accounts Receivable 14271000 13524000
EBIT 9505000 10016000
Interest 1225000 1773000
 Eaton Corporation plc (ETN)
Descriptions 2019 2018
Sales 21,390,000 21,609,000
net income 2,211,000 2,145,000
total assets 32,805,000 31,092,000
Stockholders Equity 16,082,000 16,107,000
Account Receivable 3,437,000 3,858,000 Asset Utilizations Ratios
Sales (Credits) 21,390,000 21,609,000
Average Daily Credit Sale 58602.74 59202.74
Fixed Assets 24,077,000 23,502,000
Current Assets 8,728,000 7,590,000
Current Liabilities 5,132,000 5,154,000
Total Debt 8,653,000 7,521,000
income before interest and taxes 2,591,000 2,424,000
interest 236,000 271,000
inventory 2,805,000 2,785,000
total assets 32,805,000 31,092,000
Corporation plc (ETN)
Profitability Ratios 2019 2018 Formula
Profit Margin 10.3% 9.9% Net Income / Sales
Return on Assets 6.7% 6.9% Net Income / Total Assets
Return on Equity 13.7% 13.3% Net Income / Stockholders' Equity

Asset Utilizations Ratios 2019 2018 Formula

Receivable Turnover 6.22 5.60 sales (credits) / Account receivable
Average Collection perio 58.65 65.17 Account receivable / Avg. daily credit sales
inventory turnover 7.63 7.76 Sales / inventory
fixed asset turnover 0.89 0.92 Sales / fixed assets
total asset turnover 0.65 0.70 Sales / total assets

Liquidity ratios 2019 2018 Formula

current ratio 1.70 1.47 current assets/ current liabilities
quick ratio 1.15 0.93 current assets - inventory / current liabilities

Debt utilization ratios 2019 2018 Formula

Debt to total assets 0.26 0.24 total debt / total assets
Time interest earned 10.98 8.94 income before interest and taxes / interest
General Dynamics Corporation
Company's Ratios Analysis by Louli Fu
ID: 1811282

Profitability Ratios

1. Profit Margin (Return on sales) = Net Income ÷ Sales × 100%

Profit margin Net income Sales Answer
2018 3345000 36193000 9.24%
2019 3484000 39350000 8.85%

2. Return on Asset = Net Income ÷ Total Assets x 100

Return on Asset Net Income Total Assets Answer
2018 3345000 45408000 7.37%
2019 3484000 48841000 7.13%

3. Return on Equity = Net Income ÷ Equity x 100

Return on Equity Net Income Equity Answer
2018 3345000 11732000 28.51%
2019 3484000 13577000 25.66%

Liquidity Ratios

Current Ratio = Current Assest ÷ Current Liabilities

Current Ratio Current Assest Current Liability Answer
2018 18189000 14739000 1.23
2019 19780000 16801000 1.18

Debt Utilization Ratios

1. Total Debt to Total Assets

Debt to Total Assets Debt Total Assets Answer
2018 33676000 45408000 0.74
2019 35264000 48841000 0.72

2. Times Interest earned = EBIT ÷ Interest

Times interest earned EBIT Interest Answer
2018 3358000 356000 9.43
2019 3484000 460000 7.57
Assets Utilization Ratios

1. Total Assets Turn over = Sales ÷ Total Assets

Total Asset Turnover Sales Total Assets Answer
2018 36,193,000 45408000 0.80
2019 39,350,000 48841000 0.81

2. Accounts Receivable Turnover = Sales ÷ Account Receivable

Acc. Recievable Turnover Sales Acc. Receivable Answer
2018 36,193,000 3759000 9.63
2019 39,350,000 3544000 11.10

3. Inventory Turn over = Sales ÷ Invetory

Inventory Turnover Sales Inventory Answer
2018 36,193,000 5977000 6.06
2019 39,350,000 6306000 6.24

4. Fixed Assets Turn over = Sales ÷ Fixed Assets

Fixed Assets Turn over Sales Fixed Assets Answer
2018 36,193,000 27219000 1.33
2019 39,350,000 29061000 1.35

5. Average Collection Period = Acc. Receivable ÷ Average dailty credit sales

Average Collection period Acc. Receivable Average daily sales* Answer
2018 3759000 100536.111111111 37.39
2019 3544000 109305.555555556 32.42
* Average daily sales = Sales ÷ 360
Datas for Calculation
2018 2019
Sales 36,193,000 39,350,000
Net Income 3345000 3484000
Equity 11732000 13577000
Total Assets 45408000 48841000
Total Liabilities 33676000 35264000
*Fixed Assets 27219000 29061000
**Current Assets 18189000 19780000
Current Liabilities 14739000 16801000
Account Receivable 3759000 3544000
Interest 356000 460000
EBIT 3358000 3484000

**Current Assets 2018 2019

Investments 5977000 6306000
Cash and Equvalents 963000 902000
Receivables 10335000 11401000
Other current assets 914000 1171000
Total Current Assets 18189000 19780000

*Fixed Asset = Total Assets -Current Assets

(2018) Fixed Assets = 45408000 - 18189000 = 27219000
(2019) Fixed Assets =48841000- 19780000 = 29061000