Professional Documents
Culture Documents
Liquidity ratios
Current ratio
current ratio = current assets/current liabilities
year
2006
2007
2008
2009
2010
current assets
362644
358165
303442
228616
160492
current liabilities
397958
409656
332562
329467
202120
Quick ratio
Quick ratio = current assets - ( inventory + prepaid exp)/ current liabilities
year
2006
2007
2008
2009
2010
current assets
362644
358165
303442
228616
160492
current liabilities
397958
409656
332562
329467
202120
Inventory
3679
6634
6082
3520
12405
year
2006
2007
2008
2009
2010
CASH+BANKBALANCE+MKTSECURITIES/C.LIABILITES
Cash+bank balan
Mkt secu/S.term invest
current liabilities
3679
0
397958
6634
0
409656
6082
0
332562
3520
0
329467
12405
0
202120
ratio result
0.01
0.02
0.02
0.01
0.06
Profitability ratio
Gross profit to sales
year
2006
2007
2008
2009
2010
G. profit
53761
60539
61570
40553
129330
year
2006
2007
2008
2009
2010
Net sale
411289
461522
450555
472088
716581
Operating ratio
operating ratio = cost of good solde + operating expence /sales
CGS
Operating exp
sales
357528
0
411289
403983
0
461522
338685
0
450555
431536
93278
472088
587251
79711
716581
leverage ratios
year
2006
2007
2008
2009
2010
2006
2007
2008
2009
2010
current liab
397958
409656
332562
329467
202120
current assets
362644
358165
303442
228616
160492
Capitalization ratio
year
2006
2007
2008
2009
2010
year
2006
2007
2008
2009
2010
owner's equity
88704
82877
121539
26734
109978
interest exp
31180
39241
34738
49888
39640
EBIT
39331
45329
45254
22922
103989
Net sales
411289
464522
450555
472088
716581
C.G.S
357528
403983
338685
431536
587251
Avg inventory
162389
166272
189631
174447
108671
C. purchase/Inventory
3679
6634
6082
3520
12405
AP / other c.liabilities
227300
255000
165307
181279
102392
ratio result
0.02
0.03
0.04
0.02
0.12
turnover in days
5.846545859
60.97607864
6.459832873
0.074996611
0.050426958