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LIQUIDITY RATIOS
1 CURRENT RATIO
2016 2017
Current Assets 6857347 7995376
Current liabilities 2944272 4484116
Current ratio 2.33 1.78
2 QUICK RATIO
2016 2017
quick assets 5215867 5,887,732
Current liabilities 2944272 4484116
Quick ratio 1.77 1.31
ACTIVITY RATIOS
inventory turnover
2016 2017
cost of good sold 7680189 8377749
inventory 1641480 2,107,644
inventory turnover 4.68 3.97
Average collection peroid
2016 2017
Account receivables 2755252 3165832
sales per day 34174.53699 36236.63
Average collection peroid 80.6 87.4
DEBT ANALLYSIS
DEBT RATIO
2016 2017
total liabilities 8683829 9750894
total assets 8683829 9750894
DEBT RATIO 1 1
2016 2017
EBIT 2320392 2240384
interest 128319 135483
time intrest earned ratio 18.08 16.54
2016 2017
earning before interest +lease payments 2371461 2284831
interst +lease payments 179388 179930
priciple +preferred dividend 9184 7178
T 0.26 0.28
(1-T) 0.74 0.72
1/(1-T) 1.35 1.38
principle + preferreed dividend *[1(1-T)] 12389.59 9917.82
interst +lease payments +{(princ+preferred dividend )*[1/1-T] 191777.5907 189847.82
PROFITABILITY RATIOS
2016 2017
earning avaliable for common stakeholder 1720031 1621473
common stock equity 5,387,412 5017646
return on common equity 0.32 0.32
MARKET ANALYSIS
1.50
1.00
2018 2019
8999754 9541052 0.50
5922126 6132012
1.52 1.56 0.00
2016 2017 2018 20
Quick ratio
2018 2019
2.00
6305228 6484998
1.80
5922126 6132012 1.60
1.06 1.06 1.40
1.20
1.00
0.80
0.60
0.40
0.20
0.00
2016 2017 2018 2019
inventory turnover
5.00
4.50
4.00
3.50
2018 2019
3.00
9771812 12006899
2.50
2694526 3056054
2.00
3.63 3.93
1.50
1.00
0.50
0.00
2016 2017 2018 2019
Average collection peroid
95.0
2018 2019 90.0
3733326 3916346
41655.022 51933.789 85.0
75.0
70.0
65.0
2016 2017 2018 201
DEBT RATIO
1.2
0.8
DEBT RATIO
1.2
2018 2019 1
10961028 11462791 0.8
10961028 11462791
0.6
1 1
0.4
0.2
0
2016 2017 2018 2019
4.26 3.10
2018 2019
1536276 1722380
34116.72 34120.04
45.0 50.5 earning per share
51.0
50.0
49.0
48.0
47.0
46.0
45.0
44.0
43.0
42.0
2016 2017 2018 2019
return on total assets
2018 2019 160.0
1536276 1722380
140.0
17368 12243
88.5 140.7 120.0
100.0
80.0
60.0
40.0
20.0
0.0
2016 2017 2018
0.34
0.33
2018 2019
1536276 1722380 0.33
4805212 5117437
0.32 0.34
0.32
0.32
0.31
2016 2017 2018
PRICE EARNING RATIO
16.00
14.00
12.00
10.00
2018 2019 8.00
6.00
515 475
4.00
45.03 50.48
11.44 9.41 2.00
0.00
2016 2017 2018
2018 2019
2018 2019
2018 2019
nover
2018 2019
tion peroid
2018 2019
urnover
2018 2019
od
2019
18 2019
ed ratio
2018 2019
in
2018 2019
2018 2019
fit margin
2018 2019
t margin
2018 2019
2018 2019
al assets
2018 2019
mmon equity
2018 2019
NG RATIO
2018 2019
2018 2019
2018 2019
VERTICAL ANLYSIS OF INCOME STATEMENT
INCOME STATEMENT
sales
discount and comission
sales tax
net sales
cost of good solds
gross profit
distribution and marketing expense
admiistrtive expense
impairment loss on trade debts
other expenses
other income
finance cost
profit before taxation
taxation -net
profit for the year
2016 2017 2018
100.00% 100.00% 100.00% 100.00%
5.35% 5.24% 3.98% 4.34%
3.66% 2.19% 2.03% 4.11%
90.99% 92.56% 93.99% 91.54%
61.57% 63.34% 64.27% 63.34%
29.42% 29.22% 29.72% 28.20%
6.11% 6.36% 9.74% 93.61%
2.61% 3.71% 3.28% 2.68%
_ 0.40% 0.76%
1.49% 1.35% 0.85% 0.72%
0.43% 0.16% 0.16% 0.08%
1.03% 1.02% 2.83% 3.59%
18.60% 16.94% 12.79% 11.34%
4.81% 4.68% 2.68% 2.26%
13.79% 12.26% 10.10% 9.09%