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Holdings was transferred to the Main Board of the KLCI Bursa Malaysia in
2005.
1) Profitability ratios
I.
-
The return on capital employed ratio (ROCE) shows whether the people
who invested money in the bussines are getting an adequate return on
their investment.
Net profit
100
Capital employed
2013 :
117658
100
390502+316163
2
ROCE =33.30 %
2014 :
125719
100
387664 +372226
2
ROCE =33.09 %
Description : In the year 2013 returns to top edged to capital employed stood
at 33.30 percent and decreased percent in 2014 to as much as 33.09
percent . This caused the company to reduce the return on capital
II.
Gross profit
100
Sales
2013 :
368588
100
789520
= 46.69 %
2014 :
400034
100
866258
=46.18 %
Description : In 2013 the percentage of the gross profit of the company stood
at 46.69 percent and decreased in 2014 to 46.18 percent .
III.
The net profit percentage shows the amount of net profit for
every 100 of sales revenue.
Net profit
100
Sales
2013 :
117658
100
789520
=14.90 %
2014 :
125719
100
866258
= 14.51 %
2) Liquidity ratios
I.
Current ratio
liabilities.
Current ratios measures general liquidity and is widely used to
make the analysis for a short term financial position or
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Current ratio =
Current assets
Current liabilities
2013 :
Current ratio =
412439
116618
= 3.5
449451
158825
= 2.8
2014 :
Current ratio =
Description : The current ratio in 2013 was 3.5 and its current ratio declined
in 2014 to 2.8.
II.
Current assetsinventory
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Current liabilities
2013 :
Acid test ratio =
(412439143838)
116618
= 2.3
(449415222066)
158825
= 1.4
2014 :
Acid test ratio =
Description: The acid test ratio for these companies in 2013 amounted to 2.3
and the ratio dropped to 1.4 in 2014.
3) Efficiency ratios
I.
Cost of sales
Average inventory
2013 :
420932
( 192285+143838 )
2
= 2.5
2014 :
466224
( 143838+222066 )
2
= 2.5
Description: The inventory turn over for these companies in 2013 and 2014
are same 2.5.
II.
2013 :
49609 /789520 =
1
= 15.9 365
= 21 days
2014 :
55157 /866258 =
1
= 15.71 365
= 23 days
III.
2013 :
88973/789520 =
1
= 8.873 365
= 41 days.
2014 :
113861/866258 =
1
= 7.608 365
= 47 days.
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4) Shareholder ratios
I.
2013 :
Earnings per share =
85393
657910
x 100
= 12.98
2014 :
Earnings per share =
90913
657910
x 100
= 0.138
Description: The earning per share ratio for these companies in 2013
amounted to 12.98 and the ratio dropped to 0.138 in 2014.
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II.
Dividend cover =
2013 :
Dividend cover =
85393
65791
= 1.298
90913
65791
= 1.381
2014 :
Dividend cover =
Description: The dividend cover ratio for these companies in 2013 amounted
to 1.298 and the ratio increase to 1.381 in 2014.
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CONCLUSION
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