RATIO ANALYSIS (2021) - MALOU

1.PROFITABILITY RATIOS
a. Gross Profit Ratio= (Gross Profit/Net Sales) x 100
= (33,465,135,287/ 116,954,788,444) x 100
Gross Profit Ratio = 28.61%
b. Net Profit Ratio= (Net Profit/Net Sales) x 100
= (24,245,879,798/116,954,788,444) x 100
Net Profit Ratio = 20.73%
C. Operating Ratio = [(COGS + Operating expenses)/Net Sales] x 100
= [(83,489,653,157 + 20,748,740,268)/ 116,954,788,444] x 100
= [(104,238,393,425/ 116,954,788,444] x 100
Operating Ratio = 89.13%
d. Return on Shareholder’s investment on net worth
Return on Shareholder’s investment= [ Net Profit (after in interest and
tax)/Shareholder’s Fund] x 100
= [24,245,879,798/109,767,733,832] x 100
RoSI = 22.08%
2. LIQUIDITY RATIOS
a. Current Ratio= Current Assets/ Current Liabilities
= 67,334,803,230/39,028,100,222
Current Ratio = 1.73:1 or 2:1
b. Liquid/ Acid Test / Quick Ratio
Liquid Ratio= Liquid Assets/Current Liabilities
= 38,755,670,451/39,028,100,222
Liquid Ratio = 0.99:1 or 2:1
3. ACTIVITY RATIOS
a. Working Capital Turnover Ratio = Cost of Sales / Net Working Capital
= 83,489,653,157/28, 306,703,008
Working Capital Turnover Ratio = 2.95 times
b. Fixed Assets Turnover Ratio = Cost of Sales/ Net Fixed Assets
= 83,489,653,157/55,881,358,761
Fixed Assets Turnover Ratio = 1.49 times
4. LONG-TERM SOLVENCY AND LEVERAGE RATIOS
a. Debt to Equity Ratio = Total Liabilities/Total Shareholder’s Equity
= 42,889,086,080/109,767,733,832
Debt to Equity Ratio = 0.39: 1
b. Proprietary or Equity Ratio= Shareholder’s Equity/ Total Assets
=109,767,733,832/152,656,819,912
Proprietary or Equity Ratio = 0.72:1 or 2:1
 RATIO ANALYSIS (2020)- JEANCEL
1.PROFITABILITY RATIOS
a. Gross Profit Ratio= (Gross Profit/Net Sales) x 100
= 34,588,346,884/113,161,785,302
Gross Profit Ratio = 30.57%
b. Net Profit Ratio= (Net Profit/Net Sales) x 100
= (11,624,602,710/113,161,785,302) x 100
Net Profit Ratio = 10.27%
C. Operating Ratio = [(COGS + Operating expenses)/Net Sales] x 100
= [(78,573,438,418+20,691,899,890) / 113,161,785,302] x 100
= (99,265,338,308/113,161,785,302) x 100
Operating Ratio = 87.72%
d. Return on Shareholder’s investment on net worth
Return on Shareholder’s investment= [ Net Profit (after in interest and
tax)/Shareholder’s Fund] x 100
= (11,624,602,710/97,784,161,934) x 100
RoSI = 11.89%
2. LIQUIDITY RATIOS
a. Current Ratio= Current Assets/ Current Liabilities
= 65,562,838,524/53,667,829,890
Current Ratio = 1.22:1
b. Liquid/ Acid Test / Quick Ratio
Liquid Ratio= Liquid Assets/Current Liabilities
= 39,208,588,189/53,667,829,890
Liquid Ratio = 0.73:1 or 1:1
3. ACTIVITY RATIOS
a. Working Capital Turnover Ratio = Cost of Sales / Net Working Capital
= 78,573,438,418/11,895,008,634
Working Capital Turnover Ratio = 6.61 times
b. Fixed Assets Turnover Ratio = Cost of Sales/ Net Fixed Assets
= 78,573,438,418/58,989,613,043
Fixed Assets Turnover Ratio = 1.33 times
4. LONG-TERM SOLVENCY AND LEVERAGE RATIOS
a. Debt to Equity Ratio = Total Liabilities/Total Shareholder’s Equity
= 78,410,768,333/97,784,161,934
Debt to Equity Ratio = 0.80:1 or 1:1
b. Proprietary or Equity Ratio= Shareholder’s Equity/ Total Assets
=97,784,161,934/176,194,930,267
Proprietary or Equity Ratio = 0.55:1 or 1:1