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GETTO M. PANGANDOYON
PROFITABILITY RATIO
2011
43,190,942-33,138,961
43,190,942
= 0.23
= 0.23
For every 1 Won sales of the company, it earned a gross profit of 0.23 won. The same
interpretation for the prior period is applied.
2. Net Profit Margin=
Net Income__
Sales
2012
2011
3, 864 704
47, 242,933
3 519,236
43,190,942
= 0.08
= 0.08
2011
3, 864 704
15, 178,886
3 519,236
15, 178,886
= 0.25
= 0.23
For every 1 Won of the average stockholders equity, the company earned a net profit of
0.25 Won.
2011
3, 552, 251
31, 326,646
3 499, 088
31, 326,646
= 0.11
= 0.11
For every 1 Won of the average total assets of the company, it earned an income of 0.11
Won.
5. Net Return on Assets =
Net Income__
Total Assets
2012
2011
3, 864 704
32, 398,314
3 519,236
30, 255,179
= 0.12
= 0.12
For every 1 Won of the total assets of the company, it earned a net income of 0.12 Won.
TURN-OVER RATIOS
Sales___
Ave. Total Asset
2012
2011
47, 242,933
31, 326,646
43,190,942
31, 326,646
= 1.5
= 1.3
For every 1 Won of the average total assets of the company, it received 1.5 Won from
sales.
2011
47, 242,933
9,452,791
43,190,942
9,452,791
= 5.0
= 4.6
For every 1 Won of the average fixed assets of the company, it received 5.0 Won from sales
2011
47, 242,933
2, 487,825
43,190,942
2, 487,825
= 18.99
= 17.36
The company was able to collect receivables from sales around 19 times within the year.
9. Inventory Turnover = Cost of Good Sold__
Average Inventory
2012
2011
36, 536,005
4, 262, 907
33,138,961
4,262, 907
= 8.57
= 7.77
The company was able to sell its inventory around 9 times within the year.
LIQUIDITY RATIOS
10. Current Ratio =
2012
Current Assets _
Current Liabilities
2011
11,139,430
10,000,239
11,075,117
11,421,924
= 1.1
= 0.97
For every 1 Won of current liabilities of the company, it received 1.1 Won from current
assets
2011
11,075,117-4,302.865
11,421,924
= 0.69
= 0.59
For every 1 Won of the current liabilities of the company, it has received 0.69 Won
highly liquid assets to settle current liabilities when they come due.
LEVERAGE RATIOS
12. Debt to Total Asset Ratio = Total Liabilities_
Total Assets
2012
2011
15,550,252
32,398,314
11,075,117
30,255,179
= 0.47
= 0.55
Every 1 Won of the total assets of the company comes from 0.47 liabilities.
13. Debt to Equity Ratio= Long-term Liabilities
Equity
2012
2011
934,160
16,948,062
11,075,117
13,509,710
= 0.06
= 0.55
Every 1 Won equity of the company, 0.6 comes from long term liabilities.
ASSET MANAGEMENT RATIOS
14. Asset Turnover Ratio= Net Sales
_
Average Total Assets
2012
2011
47, 242,933
31, 326,646
43,190,942
31, 326,646
= 1.5
= 1.3
For every 1 Won of average total assets the company, it received 1.5 Won net sales.