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Earning Per Share

Price

EPS = Earnings (Profit After Tax) / No. of Shares


Company A

P-E Ratio = Ma
Company A

2010

2010
Earnings
No. of Shares

1,000,000.00
11,200.00

EPS

89.28571429

2011

2011
Earnings
No. of Shares

1,000,000.00
11,200.00

EPS

89.28571429

2012

2012
Earnings
No. of shares
EPS

10,000.00
1,200.00
8.333333333

2013

2013
Earnings
No. of shares
EPS

10,000.00
1,200.00
8.333333333

Company B

Company B
2010

2010
Earnings
No. of shares
EPS

10,000.00
1,200.00
8.333333333

2011

2011
Earnings
No. of shares
EPS

10,000.00
1,200.00
8.333333333

2012

2012
Earnings
No. of shares
EPS

10,000.00
1,200.00
8.333333333

2013

2013
Earnings
No. of shares
EPS

10,000.00
1,200.00
8.333333333

Price Earning (P-E) Ratio

Earning Yield

P-E Ratio = Market Value Per Share / EPS

E.Y. = EPS / Market Value Per Share


Company A
2010

M.V. of Share
EPS
P-E Ratio

230
89.28571429
2.58

EPS
M.V. of Share

89.28571
230

E.Y.

38.81988

EPS
M.V. of Share

89.28571
230

E.Y.

38.81988

EPS
M.V. of Share

8.333333
230

E.Y.

3.623188

EPS
M.V. of Share

8.333333
230

E.Y.

3.623188

EPS
M.V. of Share

8.333333
230

E.Y.

3.623188

EPS
M.V. of Share

8.333333
230

E.Y.

3.623188

EPS
M.V. of Share

8.333333
230

E.Y.

3.623188

2011
M.V. of Share
EPS
P-E Ratio

230
89.28571429
2.576
2012

M.V. of Share
EPS
P-E Ratio

230
8.333333333
27.6
2013

M.V. of Share
EPS
P-E Ratio

230
8.333333333
27.6
Company B
2010

M.V. of Share
EPS
P-E Ratio

230
8.333333333
27.6
2011

M.V. of Share
EPS
P-E Ratio

230
8.333333333
27.6
2012

M.V. of Share
EPS
P-E Ratio

230
8.333333333
27.6

2013
M.V. of Share
EPS
P-E Ratio

230
8.333333333
27.6

EPS
M.V. of Share

8.333333
230

E.Y.

3.623188

ning Yield

Dividend Yield

arket Value Per Share

D.Y. = Divid. Per Share / Market Value Per Share


Company A

Company A
2010
DPS
M.V. of Share
D.Y.

15
230
6.521739

2011
DPS
M.V. of Share
D.Y.

15
230
6.521739

2012
DPS
M.V. of Share
D.Y.

15
230
6.521739

2013
DPS
M.V. of Share
D.Y.

15
230
6.521739

Company B

Company B
2010
DPS
M.V. of Share
D.Y.

15
230
6.521739

2011
DPS
M.V. of Share
D.Y.

15
230
6.521739

2012
DPS
M.V. of Share
D.Y.

15
230
6.521739

2013
DPS
M.V. of Share
D.Y.

15
230
6.521739

Dividend Cover

Dividend Payout Ratio

Divid. Cover = Earnings (PAT) / Total Dividend


or EPS/ DPS
2010
EPS
89.28571
DPS
15

Dividend Payout = DPS / EPS

DC

Company A
2010
DPS
EPS

5.952381

DP

2011

15
89.28571
0.168

2011
EPS
DPS

89.28571
15

DPS
EPS

DC

5.952381

DP

2012

15
89.28571
0.168

2012
EPS
DPS

8.333333
15

DPS
EPS

DC

0.555556

DP

2013

15
8.333333
1.8

2013
EPS
DPS

8.333333
15

DPS
EPS

DC

0.555556

DP

15
8.333333
1.8

Company B
2010

2010
EPS
DPS

8.333333
15

DPS
EPS

DC

0.555556

DP

2011

15
8.333333
1.8

2011
EPS
DPS

8.333333
15

DPS
EPS

DC

0.555556

DP

2012

15
8.333333
1.8

2012
EPS
DPS

8.333333
15

DPS
EPS

DC

0.555556

DP

15
8.333333
1.8

2013

2013
EPS
DPS

8.333333
15

DPS
EPS

DC

0.555556

DP

15
8.333333
1.8

end Payout Ratio

d Payout = DPS / EPS

Gross Profit %

Net Profit

Gross Profit % = (Gross Profit / Sales ) * 100


Company A

Net Profit % = (PBIT /


Company A

2010

2010
Gross Profit
Sales
Gross Profit %

200000
500000
40

2011

2011
Gross Profit
Sales
Gross Profit %

200000
500000
40

2012

2012
Gross Profit
Sales
Gross Profit %

200000
500000
40

2013

2013
Gross Profit
Sales
Gross Profit %

200000
500000
40

Company B

Company B
2010

2010
Gross Profit
Sales
Gross Profit %

200000
500000
40

2011

2011
Gross Profit
Sales
Gross Profit %

2012

200000
500000
40
2012

Gross Profit
Sales
Gross Profit %

200000
500000
40

2013

2013
Gross Profit
Sales
Gross Profit %

200000
500000
40

Net Profit %

Return on Assets

Net Profit % = (PBIT / Sales) * 100

Return on Assets = (PAT / Total Assets) * 100


Company A
2010

PBIT
Sales
Net Profit %

150000
500000

PAT
Total Assets

30

ROA

450000
2000000
22.5

2011
PBIT
Sales
Net Profit %

150000
500000

PAT
Total Assets

30

ROA

450000
2000000
22.5

2012
PBIT
Sales
Net Profit %

150000
500000

PAT
Total Assets

30

ROA

450000
2000000
22.5

2013
PBIT
Sales
Net Profit %

150000
500000

PAT
Total Assets

30

ROA

450000
2000000
22.5

Company B
2010
PBIT
Sales
Net Profit %

150000
500000

PAT
Total Assets

30

ROA

450000
2000000
22.5

2011
PBIT
Sales
Net Profit %

150000
500000

PAT
Total Assets

30

ROA
2012

450000
2000000
22.5

PBIT
Sales
Net Profit %

150000
500000

PAT
Total Assets

30

ROA

450000
2000000
22.5

2013
PBIT
Sales
Net Profit %

150000
500000
30

PAT
Total Assets
ROA

450000
2000000
22.5

ts

Assets Turnover Ratio

al Assets) * 100

Assets Turnover Ratio = PBIT / Capital Employed


Company A

Company A
2010
Sales
L.T.Liab.
Equity

500000
2000000
45000

AT Ratio

0.244499

Sales
L.T.Liab.
Equity

500000
2000000
45000

AT Ratio

0.244499

Sales
L.T.Liab.
Equity

500000
2000000
45000

AT Ratio

0.244499

Sales
L.T.Liab.
Equity

500000
2000000
45000

AT Ratio

0.244499

2011

2012

2013

Company B

Company B
2010
Sales
L.T.Liab.
Equity

500000
2000000
45000

AT Ratio

24.44988

Sales
L.T.Liab.
Equity

500000
2000000
45000

AT Ratio

24.44988

2011

2012
Sales
L.T.Liab.
Equity

500000
2000000
45000

AT Ratio

24.44988

Sales
L.T.Liab.
Equity

500000
2000000
45000

AT Ratio

24.44988

2013

Return on Capital Employed

Return on Equity

ROCE = (PBIT / Capital Employed) * 100

ROE = (PAT / Equity) * 100


Company A

2010

2010
PBIT
L.T.Liab.
Equity

150000
2000000
45000

PAT
Equity
ROE

ROCE

450000
45000
1000

7.334963
2011

2011
PBIT
L.T.Liab.
Equity

150000
2000000
45000

ROCE

7.334963

PAT
Equity
ROE

1000

2012
PAT
Equity

2012
PBIT
L.T.Liab.
Equity

450000
45000

150000
2000000
45000

ROE

450000
45000
1000

2013
ROCE

7.334963

PAT
Equity

PBIT
L.T.Liab.
Equity

150000
2000000
45000

ROE

ROCE

7.334963

450000
45000

2013
1000

Company B
2010

2010
PBIT
L.T.Liab.
Equity

150000
2000000
45000

PAT
Equity
ROE

ROCE

450000
45000
1000

7.334963
2011

2011
PBIT
L.T.Liab.
Equity

150000
2000000
45000

ROCE

7.334963

PAT
Equity
ROE
2012

450000
45000
1000

PAT
Equity

2012
PBIT
L.T.Liab.
Equity

150000
2000000
45000

ROE

450000
45000
1000

2013
ROCE

7.334963

PAT
Equity

PBIT
L.T.Liab.
Equity

150000
2000000
45000

ROE

ROCE

7.334963

450000
45000

2013
1000

turn on Equity

PAT / Equity) * 100

Current Ratio

Assets Test R

Current Ratio = Current Assets / Current Liabilities


Company A

Q.R. = C.A. - Inven


Company A

2010

2010
C.A.
C.L.
Current Ratio

2,000,000.00
500,000.00
4

2011
C.A.
C.L.
Current Ratio

2,000,000.00
500,000.00

2011

2012
C.A.
C.L.
Current Ratio

2,000,000.00
500,000.00
4

2012

2013
C.A.
C.L.
Current Ratio

2,000,000.00
500,000.00
4
2013

Company B

Company B
2010

2010
C.A.
C.L.
Current Ratio

2,000,000.00
500,000.00
4

2011
C.A.
C.L.

2,000,000.00
500,000.00

2011

Current Ratio

2012
C.A.
C.L.
Current Ratio

2,000,000.00
500,000.00
4

2012

2013
C.A.
C.L.
Current Ratio

2,000,000.00
500,000.00
4
2013

Prepaid
C.L.
Quick Ratio

Assets Test Ratio / Quick Ratio


Q.R. = C.A. - Invent. - Prepayments / C.L.

C.A.
Inventory
Prepaid
C.L.
Quick Ratio

C.A.
Inventory
Prepaid
C.L.
Quick Ratio

C.A.
Inventory
Prepaid
C.L.
Quick Ratio

C.A.
Inventory
Prepaid
C.L.
Quick Ratio

C.A.
Inventory
Prepaid
C.L.
Quick Ratio

2,000,000.00
27,000.00
50,000.00
500,000.00
3.846

2,000,000.00
27,000.00
50,000.00
500,000.00
3.846

2,000,000.00
27,000.00
50,000.00
500,000.00
3.846

2,000,000.00
27,000.00
50,000.00
500,000.00
3.846

2,000,000.00
27,000.00
50,000.00
500,000.00
3.846

C.A.
Inventory
Prepaid
C.L.
Quick Ratio

C.A.
Inventory
Prepaid
C.L.
Quick Ratio

C.A.
Inventory
Prepaid
C.L.
Quick Ratio

2,000,000.00
27,000.00
50,000.00
500,000.00
3.846

2,000,000.00
27,000.00
50,000.00
500,000.00
3.846

2,000,000.00
27,000.00
50,000.00
500,000.00
3.846

Debit to Equity Ratio (Gearning Ratio)

Total Geari

DTE = (Long Term Liabilities / Equity) * 100


Company A

TG = (LT Liab. / Tot


Company A

2010

2010
LT Liab.
Equity
DTE Ratio

280,000.00
10,000,000.00
2.80

2011
LT Liab.
Equity
DTE Ratio

280,000.00
10,000,000.00

2011

2.80

2012
LT Liab.
Equity
DTE Ratio

280,000.00
10,000,000.00

2012

2.80

2013
LT Liab.
Equity

280,000.00
10,000,000.00
2013

DTE Ratio

2.80

Company B

Company B
2010

2010
LT Liab.
Equity
DTE Ratio

280,000.00
10,000,000.00
2.80

2011
LT Liab.
Equity
DTE Ratio
2012

280,000.00
10,000,000.00
2.80

2011

LT Liab.
Equity
DTE Ratio

280,000.00
10,000,000.00

2012

2.80

2013
LT Liab.
Equity

280,000.00
10,000,000.00
2013

DTE Ratio

2.80

Total Gearing Ratio

Interest Cover

TG = (LT Liab. / Total Equity) * 100

Interest Cover = (P.B.I.T / Interest Expense) * 100


Company A
2010

LT Liab.
Equity
Reserves

280,000.00
280,000.00
2,212.00

PBIT
Int. Exp.
Int. Cover

TG Ratio

200,000.00
5,000.00
40.00

99.22
2011

LT Liab.
Equity
Reserves

280,000.00
10,000,000.00
2,212.00

TG Ratio

2.80

PBIT
Int. Exp.
Int. Cover

40.00

2012
PBIT
Int. Exp.

LT Liab.
Equity
Reserves

200,000.00
5,000.00

280,000.00
10,000,000.00
2,212.00

Int. Cover

200,000.00
5,000.00
40.00

2013
TG Ratio

2.80

LT Liab.
Equity
Reserves

280,000.00
10,000,000.00
2,212.00

TG Ratio

2.80

PBIT
Int. Exp.
Int. Cover

200,000.00
5,000.00
40.00

Company B
2010
LT Liab.
Equity
Reserves

280,000.00
280,000.00
2,212.00

PBIT
Int. Exp.
Int. Cover

TG Ratio

200,000.00
5,000.00
40

99.22
2011

LT Liab.
Equity
Reserves

280,000.00
10,000,000.00
2,212.00

TG Ratio

2.80

PBIT
Int. Exp.
Int. Cover
2012

200,000.00
5,000.00
40

PBIT
Int. Exp.
LT Liab.
Equity
Reserves

280,000.00
10,000,000.00
2,212.00

Int. Cover

200,000.00
5,000.00
40

2013
TG Ratio

2.80

LT Liab.
Equity
Reserves

280,000.00
10,000,000.00
2,212.00

TG Ratio

2.80

PBIT
Int. Exp.
Int. Cover

200,000.00
5,000.00
40

erest Cover

.I.T / Interest Expense) * 100

Inventory Holding Period

Receivable Collection Per

IHP = (Av. Inv. (cl. stock) / Cost of Sales) * 365


Company A

RCP = (Av. Receivables / Credit Sales


Company A

2010

2010
Avg. Inv.
COS

50,000.00
350,000.00

IHP

52.1428571

Avg. Inv.
COS

50,000.00
350,000.00

IHP

52.1428571

Avg. Inv.
COS

50,000.00
350,000.00

IHP

52.1428571

Avg. Inv.
COS

50,000.00
350,000.00

IHP

52.1428571

2011

2011

2012

2012

2013

2013

Company B

Company B
2010

2010
Avg. Inv.
COS

50,000.00
350,000.00

IHP

52.1428571

2011

2011
Avg. Inv.
COS

50,000.00
350,000.00

IHP

52.1428571

2012

2012
Avg. Inv.
COS

50,000.00
350,000.00

IHP

52.1428571

2013

2013
Avg. Inv.
COS

50,000.00
350,000.00

IHP

52.1428571

Receivable Collection Period

Payable Recovery Period

RCP = (Av. Receivables / Credit Sales or Sales) * 365

PRP = (Av. Pay. / Cr. or Total Purchase or COS) * 365


Company A
2010

Avg. Rec.
Sales
RCP

52,000.00
500,000.00
37.96

Avg. Pay.
COS

52,000.00
350,000.00

PRP

54.2285714

Avg. Pay.
COS

52,000.00
350,000.00

PRP

54.2285714

Avg. Pay.
COS

52,000.00
350,000.00

PRP

54.2285714

Avg. Pay
COS

52,000.00
350,000.00

PRP

54.2285714

Avg. Pay.
COS

52,000.00
350,000.00

PRP

54.2285714

Avg. Pay.
COS

52,000.00
350,000.00

PRP

54.2285714

Avg. Pay.
COS

52,000.00
350,000.00

PRP

54.2285714

Avg. Pay
COS

52,000.00
350,000.00

2011
Avg. Rec.
Sales
RCP

52,000.00
500,000.00
37.96
2012

Avg. Rec.
Sales
RCP

52,000.00
500,000.00
37.96
2013

Avg. Rec.
Sales
RCP

52,000.00
500,000.00
37.96
Company B
2010

Avg. Rec.
Sales
RCP

52,000.00
500,000.00
37.96
2011

Avg. Rec.
Sales
RCP

52,000.00
500,000.00
37.96
2012

Avg. Rec.
Sales
RCP

52,000.00
500,000.00
37.96
2013

Avg. Rec.
Sales

52,000.00
500,000.00

RCP

37.96

PRP

54.2285714

Payable Recovery Period

y. / Cr. or Total Purchase or COS) * 365

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