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| ~ _ ire ¥ = Tract doe ae ce EE ie —|*- cexb _ relationship pehueent + C0qs | matic and! 4p makio .; c Financial statement Analysis, i. Ratio Analysis ____ GLOBAL ema —=—— Rotios —_| totios Activity Yatios teat Long term golvenag ratios sro 6S - Liquidity “ates - sabios 4. Propitalai taleilitiy giabios. Z 1. Cost- of Goods sold ratio = Cost of goods ‘child x 100. Net sales. kthere _coqS = opthing stock + purchanes + Dive ct! expenses = dosing sto ck Net-sales = Tota) sales sales neturne: s 4 &. Gross yea matio 4 — = GP x100 He Netseles tokere Gross progit:= "| Net sales - cast ee goods. Ey Leasoal Oo 2) 00- GP nako'= Cogs ‘nah'o 2 > Cogs nat + G:Pinqho= loo >. GP matio& loo-Goqs , matio. |_|. &xpenses_motia:-__ 1 aber Aiea @_Oppice and administtatlve expenses rqtio.e: 5 a Op fice _and_adrninistrodive expenses x19. __ Nek salegi = s pip d 3s (b) selling, and. dicteibution expenses 1ah’o. are Sie 2- K1O0- i __ ene Net sales ie) Fixed Expenses _mactio ee ___=_Eimed. qe cepenato x (99 Net sales operating profit rts et a len Sa ea Net operating wmbis.8 ERIT x paul = ‘ iNet sales GLOBAL CMA 1 EQIT= Gross proyits - ¢ = ; x _-|2-cagital tmployed = -_Rquitiy + Reserves & Surplus + preference shone | __ capitol + Long-tente debt = es _anets—Non trade omeks <__ 1 fie Net ‘opitalt Teale — Cp pays = Nek fixe ing ie [Return on shase, holders junds... vaio. = Net - —Shaneholdens yung tp Where aw Shore holdens Gee ey: pas _restnien yeu of} fiction orneds qn Lernes< —___ —|Return on_fquity, shase. fnldess nahi pat a —} Neb. polit aftin, few ond_ptejprence dividend 4 joon U —+—______________ faut, thane holdens_junds __ = | ____@)_Resenvet_¢ surplus “Cexcept_sevaluction' nesenue) out __— Fictitious Asset ¢ Losses. «1 _opencrting arses E'| NoP AT = areca —Ancome tax nate Operating = Total aw ety — Non diode ae a ase - excluding — Fickicious, assets) GLOBAL CMA {| Return on Total Assets:- BEY = Net pmjit atten toy x 100 = — a2 41 _Totol_ Oates ( excluding 4 4 [ckicious amets) s > Net sales H Net Lived assels te b> Met fixed_oxsek = Gross fined axets- Accummulated depreciobt =n. 2. Total assets tumover ratio b a pet, =>—Net sales 4 | ee eae 5 3. Current axets tumnovernatie + Ls 2 el __> Net salec_ Current assets - 1 aaa 2 > lesa Capital Employed enfSe Net waking capital “Turnover ratio cai E = Netsoles 0 yin pe or se Net working eapita) secie ied oe ial Net working capital =. ¢usment axel, — Cunront Lob ae es ial or Teceivables _ fai Al sdk at = Oe alieiel ip RE AE i — in + Accounts _neteivable! ¢ Debtots + Bills receivable) — —} Where _ntet: credit ealey = Total gales - cash sales | Skock_or Snventony tumpven Aakio: Finished govels. inventory , 8.) Raw materials _tumover ratio: + = Rao matenials consumed a Snwentoy 6} rato matenials- —} Solvency Ay Shovt-term sa + stikiquedly taal —|1- current tatio 4 ‘clitiient amet +... ea aloe Cument Liabilities - Ly GT L deal > 224 ide a bor) ea io 2 nnn eB —______cument Liabilities e ih alherets. maa as =) JCurrenk_awets — ¢tock - Prepaid eap- _j| __ deal = 10 : Wickinmatioss quick ame ee GUichk tabilibie soo a __§uick Liabilities = _¢unnent Liabilities’. Be Bank oven draft a : = cash credit: = GLOBAL CMA Soe tegiays cash makio} sen Fie. ——= Cash Reaenvoir — — Cusment: Uhilities sp Cash oerenvoie ~~. cash in handand ate “eank + -shatt-team. J J a 4 = manketable securities wis Tdeal: = 13.2 ne = tens ks h - é a “ha naive _dntewval (cosh dntenval. nahto. 4 Bore —=— Cash _nesenvoir 1 peceivables

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