RATIOS TO

1. CAPITAL STRUCTURE DECISION

Year Total Debt Ratio

Total Debt Ratio=

2018-2019 =1497193-367203
1497193
= .75

2020 = .37
2021 = .73
2022 = .76

Year Total Debt Ratio

Total Debt Ratio=

2018 = (1087972 - 377257)

1087972
= .65

2019 = .64
2020 ꓿ .67
2021 = .71
2022 = .72
 RATIOS TO BE CALCULATED BASED ON FINANCIAL MANAG

Bina Puri Holdings Bhd

Equity Multiplier Long-term debt ratio
Long Term
Equity Multiplier=
Debt Ratio=
= 1497193
367203 = 224302
= 4.08 (224302 + 367203)
= .38

= 1.58 = .47
= 3.71 = .30
= 4.19 = .48

Ho Hup Construction Company Bhd

Equity Multiplier Long-term debt ratio
Long Term
Equity Multiplier=
Debt Ratio=
= 108,972 = 56844
377257 (56844+377257)
= 2.88 = .13

= 2.93 = .03
= 3.00 = .04
= 3.45 = .04
= 3.63 = .03
D ON FINANCIAL MANAGEMENT DECISIONS

ings Bhd
Times Interest Earned Cash Coverage
Times Interest Cash Coverage Ratio=
Earned Ratio=
= 40931 +1078
= 40931 9089
9089 = 4.62
= 4.50

= 6.59 = 6.73
= 2.01 = 2.15
= 3.08 = 3.19

n Company Bhd
Times Interest Earned (Times) Cash Coverage (Times)

Times Interest Cash Coverage Ratio=

Earned Ratio=
= 58.4 = 3879 + 140
11.1 10917
= 5.26 = .37

= 3.10 = .65
= 2.71 = .41
= 5.35 = .65
= 1.59 = (1.21)
 Debt to equity ratio

Debt-Equity Ratio=

= 69497
367203
= 0.19

= .30
= .17
= .24

Debt to equity ratio

Debt-Equity Ratio=

=382,055
363,719
= 1.05

= .80
= 1.32
=1.50
=1.55
 2. INVESTMENT DECISION

Year Inventory Turnover

Inventory Turnover=

= - 885410
147
2018-2019 = (6023.20)

2020 = (11.91)
2021 = (.99)
2022 = (1.11)

Year Inventory Turnover

Inventory Turnover=

= (174866)
2018 415148
= (.42)

2019 = (. 73)
2020 = (. 52)
2021 = (. 33)
2022 = (. 35)
 Bina Puri Holdings Bhd
Receivables Turnover Total Asset Turnover
Receivables Turnover= Total Asset Turnover=

= 1040989 = 1040989
438957 343132
= 2.37 = 3.03

= 1.45 = 1.17
= 1.95 = .21
= 1.75 = .20

Ho Hup Construction Company Bh

Receivables Turnover Total Asset Turnover
Receivables Turnover= Total Asset Turnover=

= 260815 = 260815
192218 1087972
= .84 = .24

= 1.82 = .28
= 1.13 = .23
= .35 = .08
= 6.52 = .14
 Bina Puri Holdings Bhd
Fixed Asset Turnover
Fixed Asset Turnover=

= 1040989
(14630-116729)
= (10.20)

= (4.15)
= 6.66
= (5.73)

Ho Hup Construction Company Bhd

Fixed Asset Turnover
Fixed Asset Turnover=

= 260815
(149834-67158)
= 3.15

= 2.42
= 2.19
= .94
= 2.01
 Asset reinvestment ratio
Asset reinvestment
ratio =

= 14630
(1040989 -(-885410)- (-103342))
= 14630
2029741
= .01

= .02
= .22
= .11

Asset reinvestment ratio

Asset reinvestment
ratio =

= 149834
(260815- (-174866)- (-12978))
= .33

= .36
= .44
= .63
= .51
 Accounts Payable turnover
Accounts Payable turnover=

= (885410_)
(143205 / 7)
= (43.28)

= (15.75)
= (3.25)
= (3.16)

Accounts Payable turnover

Accounts Payable turnover=

= (174866)
(492935/2)
= (.71)

= (.67)
= (.61)
= (.36)
= (. 50)
 3. WORKING CAPITAL DECISION

Bina Puri Holdi

Year Cash Conversion Cycle (Days)
CCC = Days Inventory Outstanding (DIO)
+ Days Sales Outstanding (DSO) -
Days Payable Outstanding (DPO)
DIO = (Average Inventory/Cost of Goods Sold ) x 365 Days
DSO= (Accounts Receivable /Revenue) x 365 Days
DPO= (Account Payable / Cost of Goods Sold) x 365 Days
2018- 2019
DIO = .27
DSO= (3.85)
DPO= (61.52)
CC C= 65.1

2020 = 324.34
2021 = ( 9.73)
2022 = 120.4

Ho Hup Construction
Year Cash Conversion Cycle (Days)
CCC= Days Inventory Outstanding (DIO)
+ Days Sales Outstanding (DSO) -
Days Payable Outstanding (DPO)

DIO= (Average Inventory/Cost of Goods Sold ) x 365 Days

DSO= (Accounts Receivable /Revenue) x 365 Days
DPO= (Account Payable / Cost of Goods Sold) x 365 Days
2018
DIO = 177.95
DSO= (181.03)
DPO= (193.61)

CCC= (196.69)

2019 = (380.43)
2020 = 382.42
2021 = (22.69)
2022 = 344.6
 Bina Puri Holdings Bhd
Cash flow (RM'000)
Operating in Cash Flow = Operating Income +
Depreciation and
Amortization + Changes in
Working Capital

= 50376+ 15681+57324
= 123381

= 31258
= (15783)
= 164380

Ho Hup Construction Company Bhd

Cash flow (RM'000)
Operating in Cash Flow = Operating Income + Non
Depreciation and
Amortization + Changes in
working Capital

= 41693 +3903 + (-10416)

= (58564)

= 149587
= (107758)
= (57637)
= 11012
 Cash ratio
Cash Ratio= (Cash and Cash Equivalents) / Current Liabilities

= (32093)
143205
= (.22)

= (.14)
= .01
= .07

Cash ratio
Cash Ratio = (Cash + Cash Equivalents) / Current Liabilities
= (12779)
492935
= (.03)

= . 07
= . 05
= .03
= (.09)
 4. MARKET CAPITALIZATION VALUE

Bina Puri Holin

Year Market value (RM)
Market value= Current Market Price
per Share x Total Share Oustanding

2018-2019 = 0.15 x 356.11M

= 53.42M

2020 = 597.66M
2021 = 1.25B
2022 = .96B

Ho Hup Construction C
Year Market value (RM)
Market value= Current Market Price
per Share x Total Share Oustanding
2018 = .48 x 374.89M
= 179.95M

2019 = 243.30M
2020 = 262.28M
2021 = 207.84M
2022 = 128.66M
 Bina Puri Holings Bhd
Earnings Per share (RM) Price Earnings Ratio

Earning per share= Net Income/ Total PE ratio = Price per Share/ Earnings
Share Outstanding per Share

= 2029741 = 0.15
356.11M 5699.76 M
= 5699.76 M = 2.63

= 957.48M = .0003
= 393294.23M = .000002
=327118.75M = .000003

Ho Hup Construction Company Berhad

Earnings Per share (RM) Price Earnings Ratio
Earning per share= Net Income/ Total PE ratio = Price per Share/ Earnings
Share Outstanding per Share
= 448659 = .48
374.89M 1196.76
=1196.76M = .0004

= 1475.07M = .0004
= 1002.80M = .0005
= 680.56M = .0006
= 801.40M = .0003
 Market-to-book ratio
Market to book ratio= Market Value per Share /
Book Value per Share

= .15
199927
= .0000008

= .000002
= .000002
= .000002

Market-to-book ratio
Market to book ratio= Market Value per Share /
Book Value per Share
= .48
377257
= .000001

= .000001
= .000001
= .0000009
= .0000006
 5. PROFITABILITY

Bina Puri Holdings Bhd

Year Return on Assets (%) Return on Equity (%)
ROA= Net Income / Total Assets ROE= Net Income/ Total Equity
= 2029741 = 2029741
2018-2019 343132 199927
= 5.92 = 10.15

2020 = 2.27 = 35.91

2021 = .45 = 1.68
2022 = .45 = 1.91

Ho Hup Construction Company Berhad

Year Return on Assets (%) Return on Equity (%)
ROA= Net Income / Total Assets ROE= Net Income/ Total Equity
= 448659 = 448659
2018 1087972 377257
= .41 = 1.0

2019 = .47 = 1.36

2020 = .37 = 1.11
2021 = .25 = .76
2022 = .34 = .94