Ratio Analysis Ratio

Balance Sheet As On 31 / 12 / 2018

liabilities and Owner Equity 2018 Assets 2018
Account payable 195,000 Cash 140,000
Accruals 90,000 Short term investment 620,000
Outstanding tax 75,000 Account receivable 120,000
    Inventory 700,000
Bank loan 400,000
Bonds 400,000 Long term investment 2,850,000
    Land and Buildings 650,000
Common stock (Par Value J.D.2) 3,500,000 Plant and Machinery 1,200,000
Reserve 250,000 .Accumulated Dep 27,000-
Retained earnings 1,858,900 Other Assets 515,900
Total liabilities and Owner Equity 6,768,900 Total Assets 6,768,900
Income statement for the year ended 31/12/2018
Particulars .J.D
Gross Sales 4,500,000
less:- Allowances 50,000-
Net sales 4,450,000
Less:- Cost of goods sold 1,250,000-
Gross profit 3,200,000
Less:- Operating expenses 220,000-
Less:- Administrative expenses 115,000-
Less:- depreciation 25,000-
EBIT 2,840,000
Less:- Interest expenses 40,500-
Add- profit on sale of Plant and Machinery 7,000
EBT 2,806,500
less:- Income tax 701,625-
Net profit after tax 2,104,875
Retained earnings for the year 841,950
From the above financial data find out the following ratios and explain your results: -
1- Test acid ratio.
2- ROA.
3- Collection Period.
4- Total debt ratio.
5- Dividend per share.
6- Net-working capital turnover.
7- Days to sell inventory.
8- Price / Earnings ratio, (Stock market value J.D. 3.40)
9- Stock book value.
10- EPS.