1.

Net Profit Margin = Net Income

Revenue (Total Sales)

2. Return on Investment = Net Income after Tax

Average Total Assets

3. Return on Equity = Net Income after Tax

Average Stockholders' Equity

6. Book Value per Share of Common Stock = Stockholders' Equity - Preferred Equity
Total Outstanding Common Shares

9. Working Capital = Current Assets - Current Liabilities

10. Current Ratio = Current Assets

Current Liabilities

11. Acid-Test Ratio = Cash + Trade Receivables

Current Liabilities

12. Accounts Receivable Turnover = Net Sales

Average Accounts Receivable

13. Inventory Turnover = Cost of Goods Sold

Average Inventories

14. Debt-to-Equity Ratio = Total Liabilities

Total Stockholders' Equity
 Jollibee Foods Corporation

= 909,668,052 = 5.80%
15,690,743,652

= 909,668,052 = 10.52%
(8,396,304,454 + 8,897,766,246)/2

= 909,668,052 = 15.99%
(5,887,424,246 + 5,493,660,490)/2

= 5,887,424,246 = 5.80
1,014,394,851

= 3,694,478,279 - 3,010,342,000 = 684,136,279

= 3,694,478,279 = 1.23
3,010,342,000

= 1,217,517,358 + 838,548,511 = 0.68

3,010,342,000

= 15,690,743,652 = 18.96
(838,548,511 + 816,225,686)/2

= 8,646,017,896 + 3,665,490,143 = 7.80

(674,497,127 + 904,792,218)/2

= 3,010,342,000 = 0.51
5,887,424,246

Note: Minority interest is included as part of Stockholder's equity

 Wal-Mart

5,377,000,000 =
166,809,000,000

5,377,000,000 =
(49,996,000,000 + 70,349,000,000)/2

5,377,000,000 =
(22,911,000,000 + 27,113,000,000)/2

27,113,000,000 =
4,457,000,000

24,356,000,000 - 25,803,000,000 =

24,356,000,000 =
25,803,000,000

1,856,000,000 + 1,341,000,000 =
25,803,000,000

166,809,000,000 =
(1,118,000,000 + 1,341,000,000)/2

129,664,000,000 =
(17,076,000,000 + 19,793,000,000)/2

17,433,000,000 =
27,113,000,000
 3.22%

8.94%

13.94%

6.08

-1,447,000,000

0.94

0.12

135.67

7.03

0.64
CASH FLOW STATEMENT
FOR THE YEAR ENDED DECEMBER 31, 2021 (000S)

CASH FLOWS FROM OPERATING ACTIVITIES

NET INCOME
DEPRECIATION AND AMORTIZATION
UNREALIZED GAIN ON MARKETABLE SECURITIES
DECREASE (INCREASE) IN DEFERRED TAXES
NET INCREASE (DECREASE) IN RECEIVABLES, INVENTORIES, PREPAIDS, PAYABLES
TOTAL CASH FLOWS FROM OPERATING ACTIVITIES

CASH FLOWS FROM INVESTING ACTIVITIES

PURCHASE OF MACHINERY, EQUIPMENT, AND IMPROVEMENTS
DECREASE (INCREASE) IN EMPLOYEE ADVANCES
PROCEEDS FROM THE SALE OF MARKETABLE SECURITIES
PURCHASE OF MARKETABLE SECURITIES
DECREASE (INCREASE) IN NOTES RECEIVABLE
DECREASE (INCREASE) IN DEPOSITS
TOTAL CASH FLOWS FROM INVESTING ACTIVITIES

CASH FLOWS FROM FINANCING ACTIVITIES

NEW SHORT-TERM BORROWINGS
REPAYMENT OF SHORT-TERM BORROWINGS
REPAYMENT OF LONG-TERM BORROWINGS
TOTAL CASH FLOWS FROM FINANCING ACTIVITIES

NET INCREASE IN CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS, BEGINNING

CASH AND CASH EQUIVALENTS, ENDING