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  • Profitability

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    Thành Đạt Nguyễn
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    The document compares the financial performance and ratios of a company between 2021 and 2020. It shows significant improvements across key metrics such as profitability ratios like net profit margin increasing from 3% to 5%, and return on equity increasing dramatically from 4% to 47%. Efficiency ratios like inventory turnover and accounts receivable turnover also increased substantially. Liquidity and solvency ratios remained healthy or improved. Overall revenues and profits increased markedly from 2020 to 2021 as evidenced by an over 90% rise in net sales revenue and over 270% increase in operating profit.

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    The document compares the financial performance and ratios of a company between 2021 and 2020. It shows significant improvements across key metrics such as profitability ratios like net profit margin increasing from 3% to 5%, and return on equity increasing dramatically from 4% to 47%. Efficiency ratios like inventory turnover and accounts receivable turnover also increased substantially. Liquidity and solvency ratios remained healthy or improved. Overall revenues and profits increased markedly from 2020 to 2021 as evidenced by an over 90% rise in net sales revenue and over 270% increase in operating profit.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    7 views2 pages

    Profitability

    Uploaded by

    Thành Đạt Nguyễn
    The document compares the financial performance and ratios of a company between 2021 and 2020. It shows significant improvements across key metrics such as profitability ratios like net profit margin increasing from 3% to 5%, and return on equity increasing dramatically from 4% to 47%. Efficiency ratios like inventory turnover and accounts receivable turnover also increased substantially. Liquidity and solvency ratios remained healthy or improved. Overall revenues and profits increased markedly from 2020 to 2021 as evidenced by an over 90% rise in net sales revenue and over 270% increase in operating profit.

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    of 2

    2021 2020 Change

    Profitability
    Gross profit margin 10% 10%
    Operating profit margin 6% 3%
    Net profit margin 5% 3%
    ROA 22% 8%
    ROE 47% 4%
    ROI

    Efficiency
    Inventory Turnover Ratio 1716% 179%
    Accounts Receivable Turnover Ratio 103% 12%
    Accounts Payable Turnover Ratio 2351% 58%
    Assets Turnover Ratio 433% 310%
    Day's Sales in Inventory 9.172609 2596%

    Liquidity
    Current Ratio 149% 126%
    Quick Ratio 10% 14%

    Solvency
    Solvency Ratio 52% 41%
    Interest Coverage Ratio 3017% 497%
    Debt - to - Equity Ratio 117% 118%
    Debt - to - Capital Ratio 54% 54%
    2021 2020 2019 Change
    Gross profit 8,873 4,627
    Operating profit 4,917 1,378
    Net profit 4,313 1,153
    Net sales revenue 86,267 44,952

    Asset đầu kì 15,295 13,691


    Asset cuối kì 24,514 15,295
    Average Asset 19904.5 14,493
    Shareholder's equity đầu kì 7,024 5,978
    Shareholder's equity cuối kì 11,318 7,024
    Average Shareholder's Equity 9171 28,241

    COGS 80,500 42,130


    Inventory đầu kì 2,997 2,072
    Inventory cuối kì 6,384 2,997
    Average Inventory 4690.5 23,600
    Net Credit Sales 9,335 5,212
    Accounts Receivable đầu kì 6,205 5,167
    Accounts Receivable cuối kì 11,898 6,205
    Average Accounts Receivable 9051.5 43,691
    Accounts Payable đầu kì 2,023 1,370
    Accounts Payable cuối kì 4,283 2,023
    Average Accounts Payable 3153 67,233
    Net Credit Purchases 74,116 39,133
    Ending Inventory 2,023 2,997

    Current Assets 19,651 10,370


    Current Liabilities 13,182 8,243
    Inventory 6,384 2,997
    Prepaid Expenses 11,898 6,205

    Depreciation 2,527 2,244


    Total Liabilities 13,195 8,270
    EBIT 4,917 1,378
    Total Interest Payments 163 277
    Shareholders' Equity 11,318 7,024

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