2015

Profit Margin  -1.15

Profitability  Ratios Return on Assets  -1.90
Return on Equity  -4.90
Liquidity   Current Ratio  1.24

Ratios Quick Ratio  42.43

Average Days Receivable  11

Average Days Inventory  109.00

Asset   Asset Turnover  166.14

Management Fixed Asset Turnover  528.66

Long-Term  Solvency
Debt/Equity Ratio  157.40
 
Ratio Leverage  257.40

Long Term Debt/Equity  14.55

Times Interest Earned  24.11

We are taking 2011 as a

2015
Profit Margin  -0.220729366603
Return on Assets  -0.159529806885
Return on Equity  -0.25076765609
Current Ratio  0.645833333333
Quick Ratio  0.97877739331
Average Days Receivable  2.75
Average Days Inventory  109
Asset Turnover  0.726358588729
Fixed Asset Turnover  0.751182914873
Debt/Equity Ratio  2.456687997503
Leverage  1.568842567197
Long Term Debt/Equity  2.287735849057
Times Interest Earned  0.021542172981
Answer: As a debt/equity ratio of 2.0 or higher is usually consid
 2014 2013 2012 2011
2.23 3.99 3.87 5.21
4.29 8.90 8.33 11.91
8.30 15.35 14.40 19.54
1.63 1.87 1.83 1.92

56.42 47.06 48.98 43.35

10 8 7 4

91 

192.12  223.21 214.93 228.73

622.24 689.02 718.25 703.77

93.65 72.55 72.93 64.07

193.65 172.55 172.93 164.07

11.42 10.12 6.78 6.36

440.37 712.69 1495.63 1119.20

We are taking 2011 as a base year

2014 2013 2012 2011

0.765834932821 0.7658349328215 0.74280230326296 1
0.747271200672 0.7472712006717 0.69941225860621 1
0.785568065507 0.7855680655067 0.73694984646878 1
0.973958333333 0.9739583333333 0.953125 1
1.085582468281 1.08558246828143 1.12987312572088 1
2 2 1.75 1
91
0.975866742447 0.9758667424474 0.93966685611857 1
0.9790414482 0.9790414482004 1.02057490373275 1
1.13235523646 1.13235523646012 1.1382862494147 1
1.051685256293 1.05168525629305 1.05400134089108 1
1.591194968553 1.59119496855346 1.06603773584906 1
0.636785203717 0.6367852037169 1.33633845604003 1
ratio of 2.0 or higher is usually considered risky. The bank will extend the loan from 2011 to 2014 but as it exceeds 2.0 in the year 2015
 Short Formulas
PF = Income / Sales
ROA = Income / Assets
ROE = Income / Equity
CR = Assets / Lib
QR = Quick Asset (asset-inventory)/
Lib

ADR = ACR/Sales*365

ADI = Closing Stock / COGS *

365
AT= Sales / Assets

FAT = Sales / Non-Current Assets

D/E R = Lib / Equity

Leverage = Assets / Equity

Long Term D/E = non-current Lib /
equity

TIE = EBITDA / Interest Exp

m 2011 to 2014 but as it exceeds 2.0 in the year 2015 the bank will not extend the loan hereafter.