WALMART

Profitability Ratios
2021 2020
Net Income
1) Net Profit Margin = = 6.00% 4.76%
Revenues

2021 2020
Net Sales - Cost of Goods Sold
2) Gross Profit Percentage = = 23.35% 23.09%
Net Sales

2021 2020
Net Revenue
3) Fixed Asset Turnover = =
Average Net Fixed Assets 5.35 5.26

2021 2020
Net Income - Preferred Dividends*
4) Return on Equity (ROE) = = 35.08% 6%
Average Common Stockholders Equity

2021 2020
Net Income - Preferred Dividends* -$ -$
5) Earnings per Share (EPS) = =
Average Number of Common Shares Outstanding 8.37 1.45

2021 2020
Stock Price (per share)*
$ $
6) Price/Earnings Ratio = Earnings per Share =
27.92 117.48
(annual)

Liquidity Ratios
2021 2020
Net Sales Revenue 4 5
7) Receivables Turnover = =
Average Net Receivables 9.17 0.43

2021 2020
365
Days to Collect = =
Receivables Turnover Ratio 7.42 7.24

2021 2020
Cost of Goods Sold
8) Inventory Turnover = =
Average Inventory 7.59 7.94

2021 2020
365 4 4
Days to Sell = =
Inventory Turnover Ratio 8.09 5.96

2021 2020
 Current Assets
9) Current Ratio = =
Current Liabilities 1.06 0.99

Solvency Ratios
2021 2020
10 Total Liabilities
Debt-to-Assets = =
) Total Assets 0.53 0.53

2021 2020
11 Net Income + Interest Expense + Income Tax Expense
Times Interest Earned = =
) Interest Expense 8.32 5.30

SORIANA

Profitability Ratios

Net Profit Margin = Net income 2021 2020

=
Revenue 2.8% 2.4%

Gross Profit Percentage = Net Sales - CGS 2021 2020

=
Net Sales 21.9% 21.7%

Fixed Asset Turnover= Net Revenue 2021 2020

=
Avg Net Fixed Assets 2.4 2.3

Return on Equity= Net Income- Preferred Dividends 2021 2020

=
Avg Common SE 2.7 3.0

Earnings per Share= Net income-P.Dividends 2021 2020

=
Avg N.Common Shares Outstanding 3.4 3.8

Price/Earnings Ratio= Stock Price ( per share) 2021 2020

=
Earnings per share (annual) 42.7 38.4

Liquidity Ratios

Receivables Turnover= Net Sales Revenue 2021 2020

=
Avg Net Receivables 27.4 24.2
Days to collect ( Receivables)= 365 2021 2020
=
Receivables Turnover ratio 13.3 15.1

Inventory Turnover= Cost of Goods sold 2021 2020

=
Avg Inventory 4.3 4.0

Days to sell ( Inventory)= 365 2021 2020

=
Inventory Turnover ratio 84.5 91.6

Current Ratio= Current Assets 2021 2020

=
Current Liabilities 1.3 1.2

Solvency Ratios

Debt-to Assets= Total Liabilities 2021 2020

=
Total Assets 50.458% 52.379%

Times Interest Earned Net Income+Interest Expense+ Income Tax Expense 2021 2020
=
Interest Expense 0.23 0.52