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Ratio T
Item Short 2020 2019 2018 Comment
Profit bf. Int & tax PBIT 824 729 629 (PnL account)
Total capital TC 5,492 5,000 5,441 Total assets less current liabilities (Balance sheet)
Turnover T 8,302 8,019 8,135 (PnL account)
Current assets CA 3,870 3,246 3,761 (Balance sheet)
Current liabilities CL -1,885 -1,711 -1,751 (Balance sheet)
Net Profit P 552 507 153 (PnL account)
Gross profit GP 3,042 2,901 2,944 Note 2
Operating expences OE -2,218 -2,172 -2,343 Gross profit - profit of the year = operating expences
Net assets NA 2,454 2,108 3,081 (Balance sheet)
Fixed assets FA 3,498 3,435 3,381 (Balance sheet)
Working capital WC 1,985 1,535 2,010 Net current liabilities (c. assets-c. liabilities) (Balance sheet)
EBITDA 1107.9 1007.9
EBITDA margin 13.35% 12.57%

FIGURE X: Ratio Tree

Return on capital employment

For 2020

For 2019

For 2018

PBIT
Return on sales
T
824
For 2020 = 9.9%
8,302
729
For 2019 = 9.1%

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For 2019 = 9.1%

8,019
629
For 2018 = 7.7%
8,135

GP OE
Gross margin = Overheads to sales = Net margin
T T
3,042 -2,218
For 2004 = = 36.6% For 2020 = = -26.7% For 2020
8,302 8,302
2,901 -2,172
For 2003 = = 36.2% For 2019 = = -27.1% For 2019
8,019 8,019
2,944 -2,343
For 2002 = = 36.2% For 2018 = = -28.8% For 2018
8,135 8,135

Liquidity ratios

CA CA-S
Current ratio = Quick ratio =
CL CL
3,870 3,472
For 2004 = = (2.05) For 2020 = = (1.84)
-1,885 -1,885
3,246 2,885
For 2003 = = (1.90) For 2019 = = (1.69)
-1,711 -1,711
3,761 3,435
For 2002 = = (2.15) For 2018 = = (1.96)
-1,751 -1,751

Working capital ratios

S x365 TD x365
Stock holding period= Debtor days = Creditor days
CoG T
145,270 11,133
For 2004 = = 27.6 For 2020 = = 1.3 For 2020
5,260 8,302
132,057 11,717
For 2003 = = 25.8 For 2019 = = 1.5 For 2019
5,118 8,019
118,735 7,994
For 2002 = = 22.9 For 2018 = = 1.0 For 2018
5,191 8,135

Investor ratios

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Div P
Dividents per share= Divident cover = Divident yield
SH Div
263 552
For 2004 = = 0.12 For 2020 = = 2.10 For 2020
2,267 263
246 507
For 2003 = = 0.11 For 2019 = = 2.06
2,294 246
239 153
For 2002 = = 0.08 For 2018 = = 0.64
2,842 239

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Ratio Tree for Company X

Item Short 2020 2019 2018 Comment
Stock S 398 362 325
ance sheet) Debt D 2,865 2,308 2,807
Shareholders Equity SE 2,454 2,108 3,081
Interest payable I 136 137 117
Cost of goods CoG 5,260 5,118 5,191
Trade debtors TD 31 32 22
Trade creditors TRC 210 202 200
ting expences Purchases PU 5,260 5,118 5,191
Divident Div 263 246 239
Number of shares SH 2,267 2,294 2,842
ties) (Balance sheet) Share price SP 0.2780 0 0.3850
4.79% 4.51% 4.00%
2.53% 2.51% 2.45%

PBIT
=
TC
824
= = 15.0%
5,492
729
= = 14.6%
5,000
629
= = 11.6%
5,441

T
Turnover on capital emplayment =
TC
8,302
For 2020 = = 1.51
5,492
8,019
For 2019 = = 1.60

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For 2019 = = 1.60

5,000
8,135
For 2018 = = 1.50
5,441

P T T
= F. asset turnover = W. Capital turnover
=
T FA WC
552 8,302 8,302
= = 6.7% For 2020 = 2.37 For 2020 = = ###
8,302 3,498 1,985
507 8,019 8,019
= = 6.3% For 2019 = 2.33 For 2019 = = ###
8,019 3,435 1,535
153 8,135 8,135
= = 1.9% For 2018 = 2.41 For 2018 = = ###
8,135 3,381 2,010

Stability ratios

D D
Gearing ratio = Debt/Equity ratio
=
D+CnR SE
2,865 2,865
For 2020 = 53.9% For 2020 = = ###
5,319 2,454
2,308 2,308
For 2019 = 52.3% For 2019 = = ###
4,416 2,108
2,807 2,807
For 2018 = 47.7% For 2018 = = ###
5,888 3,081

TRC x365
=
PU
76,723
= = 14.59
5,260
73,584
= = 14.38
5,118
72,854
= = 14.03
5,191

Investor ratios

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Div p share /(1-t) P SP

= Earnings per share = P/E ratio =
SP SH EPS
0.13 552 0.2780
= = 0.46 For 2020 = 0.24 For 2020 = = ###
0.2780 2,267 0
507
For 2019 = 0.22
2,294
153
For 2018 = 0.05
2,842

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T
Asset turnover=
TC
8,302
For 2020 = = 1.51
5,492
8,019
For 2019 = = 1.60
5,000
8,135
For 2018 = = 1.50
5,441

PBIT
Interest cover=
I
824
For 2020 = = 6.05
136
729
For 2019 = = 5.32
137
629
For 2018 = = 5.38
117

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NA
Net assets p. share
=
SH
2,454
For 2020 = = 1.08
2,267
2,108
For 2019 = = 0.92
2,294
3,081
For 2018 = = 1.08
2,842

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