Profitability

Ratios
a) Gross Profit Margin is used to measure the percentage of each sales dollar
remaining after the deduction of cost of goods sold from the revenue.
 

Gross Profit Margin 2017 Gross Profit Margin 2018

x100%= 22.25% x100%= 11.45%

 Profitability
Ratios
b) Operating Profit Margin is used to measure the percentage of each sales
dollar remaining after all costs and expenses has paid.
 

Operating Profit Margin 2017 Operating Profit Margin 2018

x100%= 22.25% x100%= 11.45%

 Profitability
Ratios
c) Net Profit Margin (NPM) is used to measure the percentage of each sales dollar
remaining after the deduction of all cost and expenses, including taxes and interest.

Net Profit Margin 2017 Net Profit Margin 2018

x100%= 16.18% x100%= 15.93%

 Profitability
Ratios
d) Earnings Per Share (EPS) is used to represent the dollar amount earned on each
outstanding share of common stocks.
 

Earnings Per Share 2017 Earning Per Share 2018

x100%= 49.29% x100%= 58.87%

 Profitability
Ratios
e) Return on Total Assets (ROA) measures the efficiency of a company to
generates income from its total assets.
 

Return on Total Assets 2017 Return on Total Assets 2018

x100%= 7.25% x100%= 9.14%

 Profitability
Ratios
f) Return on Equity (ROE) measures the ability of a company to generate incomes
from its shareholders’ investments.
 

Return on Equity 2017 Return on Equity 2018

x100%= 23.41% x100%= 27.41%