Financial Ratio 2019

Liquidity ratio

Current Ratio = Current Asset

Current Liabilities

= 1,299,274,000

1,241,629,000

= 1.05 times

Profitability Ratio

Return on Asset = Net Profit x 100

Total Asset

= 177,126,000 x 100

3,179,720,000

= 5.57 %

Return on Equity = Net Profit x 100

Total Equity

= 177,126,000 x 100

1,785,959,000

= 9.98 %

Leverage Ratio

Debt to equity ratio = Long term debt

Total Equity

= 152,132,000

1,785,959,000

= 0.0852 / 8.52%

Efficiency Ratio

Average Collection Period = Account Receivables x 360

 Net Sales

= 420,865,000 x 360

11,456,829,000

= 13.25 / 13 days

Inventory turnover = COGS

Inventory

= 10,984,600,000

706,564,000

= 15.55 Times

Total asset turnover = Sales

Total Asset

= 11,456,829,000

3,179,720,000

= 3.6 Times

Fixed asset turnover = Sales

Net fixed asset

= 11,456,829,000

1,880,446,000

= 6.09 Times

2019

Price Earnings ratio = Market Price

EPS
 = Market Price
0.66

Dividend per share = Amount of Dividend Paid on Common Stockholders

No of Common Stock Outstanding

= 54,000,000
270,000,000

= 0.2
Current Ratio = Current Asset

Current Liabilities

= 1,871,490,000

1,351,896,000

= 1.38 times

Return on Asset = Net Profit x 100

Total Asset

= 224,540,000 x 100

3,135,220,000

= 7.16 %

Return on Equity = Net Profit x 100

Total Equity

= 224,540,000 x 100

1,668,809,000

= 13.46 %

Debt to equity ratio = Long term debt

Total Equity

= 114,515,000

1,668,809,000

= 0.0686 / 6.86%

Efficiency Ratio

Average Collection Period = Account Receivables

Net Sales
 = 595,309,000

12,047,037,000

= 17.79 / 18 days

Inventory turnover = COGS

Inventory

= 11,602,992,000

648,342,000

= 17.896/ 18Times

Total asset turnover = Sales

Total Asset

= 12,047,037,000

3,135,220,000

= 3.84 Times

Fixed asset turnover = Sales

Net fixed asset

= 12,047,037,000

1,263,730,000

= 9.53 Times

2018

Price Earnings ratio = Market Price

EPS

= Market Price
0.83

=
Dividend per share = Amount of Dividend Paid on Common Stockholders
No of Common Stock Outstanding

= 67,500,000
270,000,000

= 0.25