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RATIO ANALYSIS | 1.) EARNINGS PER SHARE | | | | | | | | | EPS= | NET INCOME - PREFERRED DIVIDENDS | | | | AVE. NO. OF COMMON SHARES OUTSTANDING | | | | | | | | | NET INCOME | OUTSTANDING SHARES | | | 3,637,297,943 | 2010 | 1,053,438,818 | | | | 2009 | 1,051,458,156 | | | | | | | EPS= | 3,637,297,943 | | | | (1,053,438,818 + 1,051,458,156)/2 | | | | | EPS is computed because earnings form the basis for dividend payments and future increases in value of shares | | | EPS= | 3,637,297,943 | | | | | 1052448487 | | | | | | | | | EPS= | PhP 3.46 | | | | | | | | | | | | | | 2.) PRICE EARNINGS RATIO | | | | | | | | | PER= | MARKET PRICE PER SHARE | | | | The price earnings ratio shows the relationship between the market price of a share of stock and the stock’s current earnings per share. The price earnings ratio is 25.69 ; that is the stock is selling for about 25.69 times its current eps.
EARNINGS PER SHARE | | | | | | | | PER= | 88.9 | | | | | 3.46 | | | | | | | | | PER= | 25.69 | | | | | | | | | | | | | | | | | | | 3.) DIVIDEND PAY-OUT RATIO | The dividend payout ratio shows and gauges the portion of current earnings being paid out in dividends. Companies with ample growth opportunities at high rates of return have low pay- out ratios than companies with limited reinvestment opportunities
| | | | | | | | DPOR= | DIVIDENDS PER SHARE | | | | | EARNINGS PER SHARE | | | | | | | | | DPOR= | 0.82 | | | | | 3.46 | | | | | | | | | DPOR= | 24% | | | | | | | | | | | | | | | | | | | 4.) DIVIDEND YIELD RATIO | The