Liquidity Ratios: Current Ratio = Current Assets/Current Liabilities Efficiency Ratios Asset Turnover Ratio = Sales Revenue/ (Fixed Assets + Current Assets) Profitability Ratios Net Profit Margin = (Net Profit x 100) /Sales Revenue Return on Capital Employed = Net Profit (Operating Profit) x 100 (ROCE) Capital Employed Solvency Ratios Gearing Ratio = Total Liabilities/Shareholders Equity Investment Ratios Earnings per Share
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PROFITABILITY RATIOS RETURN ON INVESTMENT (ROI): The prime objective of making investments in any business is to obtain satisfactory return on capital invested. Hence‚ the return on capital employed is used as a measure of success of a business in realizing this objective. Return on Investment establishes the relationship between the profit and the capital employed. It indicates the percentage of return on capital employed in the business and it can be used to show the overall profitability
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Year III ------------------------------------------------- Ratio Analysis Report ------------------------------------------------- Student: Kevin Galea 205891 (M) ------------------------------------------------- Lecturer: Dr. Emanuel Camilleri Introduction The purpose of the following report is to aid Build-It Ltd in planning the direction that the company may want to go over the next few years. The report entails a financial analysis which will give the directors an understanding of how
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Liquidity Ratios Current ratio FORMULA 2012 (31 DEC) 2013 (31 DEC) Current ratio = Current assets/ Current liabilities 137‚ 802‚ 520/43‚ 748‚ 011 = 3.15 times 140‚ 114‚ 822/ 47‚ 097‚ 947 = 2.98 times The current ratio is measured the ability to pay its liabilities in the short term. The higher current ratio‚ the company would be able paying its debt. The current ratio of Hup Seng Industries Berhad in 2012 is 3.15 times. Both current assets and current liabilities of Hup Seng Industries Berhad
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The Advantages of Smartphones Long time ago‚ people had to write a letter to communicate with each other and they sent it by pigeon post or messenger. Some of people wanted to make it easier. Therefore‚ they made some inventions such as telegraph‚ radio‚ telephone‚ and the newest is mobile phone. Now‚ Mobile phone has become an important thing for people. In fact‚ some of them consider that mobile phone is a part of their life because it supports their daily activities. They need it to keep connecting
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Beginning in the late 2000s‚ Smartphones gained popularity all over the world. The number of users is rapidly increasing following the new versions of Smartphone and extension of various application software. Smartphone is a mobile device that enables internet access and communication. It allows us to do things that we never imagined before. We can access and get information on the web with the phone no matter where we are. In response‚ experts are coming up with new technology to broaden their market
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Q# 1) Science have been change the computer from the room to the pocket now we can hold the computer in our pocket like smartphones and they have brought a drastic change in the business environment we can operate our business by sitting in our home by using the smartphones. Smart phones need aid respectably those fastest rate of developing gadgets today. Particularly At you needed should remain in contact for your contacts‚ they provide you a greater amount portability over notebooks Also laptops
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Drivers of Industry Financial Structure A. Online Retailer: - Low Net Plant & Equipment: An online retailer will not have a huge facility as compared to a manufacturer. It will have at most an office building and a warehouse to stockpile some inventory of its own. - No Receivables/Days of Receivables: Since an online retailer caters to only individual customers‚ and since the latter pays usually by cash or credit card‚ accounts receivable will be at most a negligible amount‚ if not zero.
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surrounding the release of a new generation of a smartphone is tremendous. This fanfare is understandable because smartphones have evolved greatly from the originals‚ incorporating functions of media players and digital cameras while facilitating their use with touchscreens and high-speed data access via Wi-Fi and mobile broadband. These phones are obviously superior to the “bricks” of the old days‚ but as their market expands‚ so do the types of smartphones that become available to the public. Since
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The history if the Smartphone In the early 200’s devices called the Smartphone began to appear. Smartphone’s have many of the same capabilities and features as handheld computers. Smartphone’s can send and receive email and even use the internet. Smartphone’s may also include features as digital cameras‚ digital music players‚ electronic games‚ and receivers for gps navigation. Many smart phones have features like a keyboard similar to that of a typewriter others have a touch screen. With a touch
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