Professional Documents
Culture Documents
• Debt Ratio
• Debt Ratio (Including Short Term)
• Debt-Equity Ratio
• Times-Interest Earned
Debt Ratio
Debt ratio (including short term debt) = (Long-term debt + value of leases
+ short-term debt) / (Long-term debt + value of leases + short-term debt
+ equity)
Cash + short-
Year term Current Cash ratio
securities
281,526,783.0 liabilities
2004-2005 0 52,310,681.00 5.38
241,139,594.0
2003-2004 0 68,461,086.00 3.52
203,715,708.0
2002-2003 0 51,140,834.00 3.98
Interval Measure Ratio
Cash + short-
Year term Costs from Interval
securities + operations/36 measure
receivables
287,020,270.0 5
2004-2005 0 425,842.20 674.01
258,768,940.0
2003-2004 0 440,605.38 587.30
204,038,390.0
2002-2003 0 433,066.99 471.15
Efficiency Ratios
Net profit margin ratio = Net Profit Before Tax / Net Sales
• Price-earnings Ratio
• Dividend Yield
• Market to Book Ratio
Price-earnings Ratio
ROA
0.12
0.1 0.1
0.1
0.08 0.07
0.06
0.04
0.02
0
2002-2003 2003-2004 2004-2005
Dupont System
ROE
0.2 0.19
0.18
0.15 0.13
0.1
0.05
0
2002-2003 2003-2004 2004-2005
External fund requirement