Anual Report Dutch Lady 2009

RATIO ANALYSIS FOR YEAR 2009
1) Liquidity Ratios
 Current Ratio = Total current assets Total current liabilities = 193,784 96,855 = 2.0 Times

 Quick Ratio = Total Current Assets – Inventory Total Current Liabilities
= 193,784 – 57,552 96,855
= 1.41 Times

 Net Working Capital (NWC) = Total Current Assets - Total Current Liabilities = 193,784 - 96,855 = RM 96,929

2) Activity Ratios
 Inventory Turnover = Cost Of Goods Sold Inventory
= 462,510 57,552
= 8.04 Times

 Average Collection Period = Accounts Receivable Net Sales / 360
= 89,031 691,847 / 360
= 46.33 Days

 Average Payment Period (APP ) = Accounts Payable Annual Purchaces / 360
= 69,985 =

 Total Asset Turnover = Net Sales Total Assets
= 69,985 280,990
= 0.25

 Account Receivable Turnover (AR T/O) = Credit Sales Account Receivable
= 69,985 89,031
= 0.79

 Fixed Asset Turnover = Net Sales Net Fixed Asset
= 691,847 =

3) Leverage Ratio
 Debt ratio = Total Liabilities x 100 % Total Assets
= 101,005 x 100 % 280,990
= 35.95%

 Times Interest Earned Ratio (TIE) = EBIT Interest
=

=

 Debt To Equity Ratio (DER) = Total Debt @ Total Liabilities Total Equity = 101,005 179,985 = 0.56

4) Profitability Ratio
 Gross Profit Margin = Gross Profit x 100 % Net Sales
= 229,337 x 100 % 691,847
= 33.15 %

 Operating Profit Margin = EBIT x 100 % Net sales
= x 100 % 691,847
=

 Operating Ratio = Total Operating Expenses x 100 % Net Sales
= 82,031 x100 % 691,847
= 11.86 %

 Net Profit Margin =