| ~ _ 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 salesoperating profit rts et a len Sa
ea Net operating wmbis.8 ERIT x paul
= ‘ iNet salesGLOBAL 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 Lobae 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