--------------------------------------------------------------------------- 6 * Profitability ratio ---------------------------------------------------------- 6 * Liquidity ratio -------------------------------------------------------------- 9 * Gearing ratio --------------------------------------------------------------- 11 * Debt ratio ------------------------------------------------------------------- 12 * Investment ratio ---------------------------------------------------------- 13 Limitation
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and Operating Highlights: | Unit | 2012 | 2011 | 2010 | 2009 | 2008 | Profitability Ratios | | | | | | | Gross Profit Ratio | % | 32.52 | 28.51 | 29.55 | 29.97 | 32.20 | Operating Profit to Sales | % | 12.66 | 8.83 | 5.76 | 8.18 | 9.48 | Net Profit to Sales | % | 8.14 | 4.18 | 1.93 | 3.71 | 5.11 | EBITDA Margin to Sales | % | 14.02 | 10.62 | 7.85 | 10.40 | 11.33 | Operating Leverage Ratio | % | 288.57 | 385.63 | (81.89) | 26.28 | 159.98 | Return on Equity | % | 50.17 | 27.70
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Irrational Ratios 1 of 5 http://www.journalofaccountancy.com/Issues/2001/Aug/IrrationalRatios... FRAUD The numbers raise a red flag. BY JOSEPH T. WELLS AUGUST 2001 inancial statements tell a story‚” says accounting professor W. Steve Albrecht‚ “and the story should make sense.” If not‚ it’s possible the story is a fake. By standing far enough back from the numbers to get a good picture of the client’s business‚ auditors frequently can detect signs of financial statement frauds
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Concentration Ratios in Manufacturing ECO 204 Principles of Microeconomics June 28‚ 2011 Industries go through a lot of changes to make themselves successful. There is so much competition that they have to keep up with the market. Using the concentration ratio which is the share of industry output in sales or employment accounted for by the top firms (Karl Case‚ Ray Fair‚ Sharon Oster 2009 p285). Porter explains that there are five forces that determine industry attractiveness
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Ratio Analysis Memo Memorandum TO: Chief Executive Officer FROM: Accounting Department DATE: July 23‚ 2015 RE: Financial Statement Analysis and Findings 2008 The following memo will explain the findings of the financial statement analysis for 2008 for Berry’s Bug Blasters as well as offer advice significant decreases in profits or increases in liabilities if they apply. Some quick facts: Liquidity is up for 2008 Current ratio shows we pay assets 5.99 times for every current liability‚ an increase
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As the result of the ratio analysis. There are 5 limitations of ratio analysis as well. The first limitation of the ratio analysis is Comparing the ratios between two organizations/firms is a smooth path to do it. This is because‚ different organization/firms might have face unequal figures of earnings‚ losses. In addition‚ fact is the two difference organizations/firms might have different economic environment or production technologies even though they produce the same range of the product. For
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with various ratios to determine the future of the Amazon. Ratio Analysis The savings ratio measures the relationship between total annual savings and total expense. The savings ratio is an important component of longevity‚ as high ratios may indicate excessive savings. In Amazon’s case‚ and any other business model‚ it would be beneficial to have more revenue than expenses. 2005 2006 Total Revenue 8‚490 10‚711.0 Total Expenses 1607 2067 Savings Ratio 4.28 4.18
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Liquidity ratio: It’s focus on the solvency of the business and includes two ratio- 1. Current ratio 2. Quick assets ratio If the liquidity level of a company is high then it means that the company has or can generate enough cash to meet its short term requirements for cash- it can easily pay its bills on time. On the other hand if the liquidity level is low then the company has difficulty in generating enough cash to pay its bills. 1. Current ratio: The aim of current ratio is to perform
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Single Cruises: The Best Place for Singles to find a Companion Since there is a great demand for cruise lines‚ there is also a rapid increase for single travelers who would want to spend some of their precious time in the cruise. Usually‚ single travelers are on its peak during Valentine seasons. During this time‚ single cruises will give their customers a special singles prices‚ exclusive singles activities and other valentine related events. Single Cruises are the best way to complete your single
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CHAPTER 31 OCEAN CURRENTS TYPES AND CAUSES OF CURRENTS 3100. Definitions The movement of ocean water is one of the two principal sources of discrepancy between dead reckoned and actual positions of vessels. Water in motion is called a current; the direction toward which it moves is called set‚ and its speed is called drift. Modern shipping speeds have lessened the impact of currents on a typical voyage‚ and since electronic navigation allows continuous adjustment of course‚ there is less need to
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