PROFITABILITY RATIOS * Gross Profit marging Gross ProfitSales×100%
2010/2011 2009/2010 = (171,325,029/435,759,776) *100 = (59,257,454/327,593,843)*100 = 39.3164% = 18.0887%
* Profit Margin = NPBT * 100 Sales 2011/2012 2010/2011
= (41,896,089/ 435,759,776) *100 = (66,631,942/327,593,843)*100 = 9.6144% = 20.3398%
* Return on Assets / ROA = NPAT * 100 Total Assets 2011/2012 2010/2011
= (71,632,815/2,717,697,249) *100 =(71,995,273/1,604,489,435) = 2.6358% = 4.4871 %
* Operating Profit Ratio = Operating profit * 100 Sales 2011/2012 2010/2011
= (49,021,116/435,759,776) *100 = (78,247,938/327,593,843) *100 = 11.2496% = 23.8857%
* Effective Tax Ratio = Tax *100 PBT 2011/2012 2010/2011 = (29,736,726/ 41,896,089) *100 = (5,363,331/66,631,942)*100 = 70.9773% = 8.0492%
LIQUIDITY RATIOS
* Current Ratio = Current Assets Current Liabilities
2011/2012 2010/2011 = 2,161,037,115/1,670,383,044 = 711,172,341/1,260,883,041 = 1: 0.7730 = 1:1.773
* Quick ratio = Current Assets-(Inventory + prepayments) Current Liabilities 2011/2012 2010/2011
= 9010642873/