Financial Performances

Profitability ratio :
Net profit margin :
Definition : The percentage of revenue left after all expenses have been deducted
from sales. It indicates the level of profit from each dollar of sales, and therefore
measures the efficiency of the operation. Therefore, the higher the better.
Panasonic Manufacturing Malaysia Berhad Pensonic Holdings Berhad
2019 2019
net profit net profit
Net Profit Margin = revenue Net Profit Margin = revenue
105,752,000 797,084
= 1,127,886,000 = 324,369,079
= 0.0938 = 0.0025

Liquidity ratio :
Current ratio :
Definition : This ratio measures the ability of a particular company to meet its
obligations. A ratio of less than 1 results liquidity, meaning that there is a leeway in
the current assets available to pay for current liabilities. A current ratio equals to or
more than 2 shows a strong financial condition.
Panasonic Manufacturing Malaysia Berhad Pensonic Holdings Berhad
2019 2019
current assets current assets
current liabilitie s current liabilitie s
Current ratio = Current ratio =

779,055,000 160,550,577
172,448,000 136,284,289
= =

= 4.5176 = 1.1781

Efficiency ratio :
Inventory turnover :
Definition : Inventory turnover measures the rapidity at which merchandise is moved
and the effect of flows of funds into the business. Low turnover shows high excessive
inventories while the high turnover shows merchandise which is insufficient to meet
customer demand and causes lost sales.
Panasonic Manufacturing Malaysia Berhad Pensonic Holdings Berhad
2019 2019
Inventory turnover Inventory turnover
Cost of go ods sold Cost of go ods sold
= inventory = inventory

919,762,000 265,202,941
= 49,580,000 = 70,555,812
= 18.5511 = 3.7588

Shareholders ratio :
Earnings per share (EPS) :
Definition : A measure of how much profit a company has generated. It represent the
number of dollars earned during the period on the behalf of each outstanding share of
common stock. The higher the EPS, the more they earn.
Panasonic Manufacturing Malaysia Pensonic Holdings Berhad
Berhad
2019 2019
Earnings per share (EPS) Earnings per share (EPS)
= =

Net income Net income

Number of ordinary s hares outs tan ding Number of ordinary s hares outs tan ding
105,752,000 797,084
= 60,746,000 = 129,668,000
= RM 1.7408 = RM 0.0061

Capital structure ratio :

Debt ratio :
Definition : A ratio measures the proportion of total assets financed by the firm’s
creditors. The ratio which is higher than 1 indicate that a considerable portion of debt
is funded by the assets, which is ratios, a company has more liabilities than assets. At
high ratios, a company might be putting itself at a risk of default on its loans if the
interest rates rise suddenly. A ratio less than 1 indicates that a greater portion of a
company’s assets is funded by equity.
Panasonic Manufacturing Malaysia Berhad Pensonic Holdings Berhad
2019 2019
total liab ilities total liab ilities
total asse ts Debt ratio = total asse ts
Debt ratio =
160,195,823
172,891,000 = 275,769,343
1,009,729,000 = 0.5809
=

= 0.1712

Summary
Ratios Panasonic Pensonic Holdings
Manufacturing Berhad
Malaysia Berhad
Profitability-Net Profit Margin 0.0938 0.0025

Liquidity-Current Ratio 4.5176 1.1781

Efficiency-Inventory Turnover 18.5511 3.7588

Shareholder Ratio-Earning Per RM 1.7408 RM 0.0061

Share(EPS)
Capital Structure-Debt Ratio 0.1712 0.5809