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BRIGHT PACKAGING INDUSTRY BERHAD

2015

RATIOS (RM)
Liquidity Ratios
Current Ratio = Current Assets / 10.04
Current Liabilities 48,951,515
4,875,219

Quick Ratio = (Current Assets – 48,951,515 - 8,564,331 8.28


Inventory) / Current Liabilities 4,875,219

Activity Ratios
Inventory Turnover = Cost of Goods 39,526,645 4.62
Sold / Inventory 8,564,331
Average Collection Period = Account 10,156,799 83 Days
Receivable / Average Sales Per Day 44,713,975 / 365
Acc. Rec: Trade Recv. + Other Recv. 9,975,166 + 181,633 = 10,156,799
Average Payment Period = Account 4,859,193 42 Days
Payable / Average Purchases Per Day 42,404,888/365
Acc. Pay: Trade Pay. + Other Pay. 4,213,745 + 645,448 = 4,859,193
Purchases: COGS- Beg.Inv +End. Inv 39,526,645 - 5,686,088 + 8,564,331 =42,404,888
Average Age of Inventory = 8,564,331 79 Days
Inventory / (COGS/365 ) 39,526,645 / 365
Total Assets Turnover = Sales / Total 44,713,975 0.34
Assets 130,542,751
Debt Ratios
Debt Ratio = Total Liabilities / Total 10,533,224 8.07%
Assets 130,542,751
Time Interest Earned Ratio = EBIT / 3,567,086 32.62 Times
Interest 109,358
EBIT: EBT ( Profit Before Tax) + 3,457,728 + 109,358 = 3,567,086
Finance Cost
Profitability Ratios
Gross Profit Margin = Gross Profits / 5,187,330 11.60 %
Sales 44,713,975
Operating Profit Margin = Operating 3,567,086 7.98 %
Profits / Sales 44,713,975
Net Profit Margin = Net Profits / 788,769 1.76 %
Sales 44,713,975
Return On Total Assets (ROA) = Net 788,769 0.60 %
Profits / Total Assets 130,542,751
Return On Common Equity (ROE) = 788,769 0.66 %
Net Profits / Common Stock Equity 120,009,527
Market Ratios
Price / Earnings (P/E) Ratio = Market 0.29 0.56
Price Per Sales / Earnings Per Share 0.52
(EPS)
Market / Book (M/B) Ratio = Market 0.29 0.58
Price Per Share / Book Value Per Share 0.50

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