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Liquidity: Current Ratio 2019 1.12792674740608 Ca/Cl 2018 1.17572088903265

The document provides financial metrics for a company in 2019 and 2018 related to liquidity, activity, profitability, efficiency, risk, and market ratios. Key metrics that decreased from 2018 to 2019 include the current ratio, quick ratio, cash ratio, average collection period, return on equity, return on assets, total asset turnover, and earnings per share. Key metrics that increased from 2018 to 2019 include the payment period and cash conversion cycle.

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Sahadat Hussain Polash
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35 views

Liquidity: Current Ratio 2019 1.12792674740608 Ca/Cl 2018 1.17572088903265

The document provides financial metrics for a company in 2019 and 2018 related to liquidity, activity, profitability, efficiency, risk, and market ratios. Key metrics that decreased from 2018 to 2019 include the current ratio, quick ratio, cash ratio, average collection period, return on equity, return on assets, total asset turnover, and earnings per share. Key metrics that increased from 2018 to 2019 include the payment period and cash conversion cycle.

Uploaded by

Sahadat Hussain Polash
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Liquidity

current ratio
2019 1.12792674740608
CA/CL 2018 1.17572088903265

quick ratio
2019 0.915014144977813
CA-I/CL 2018 0.924068614266538

cash ratio
2019 0.038606665408137
C+CE/CL 2018 0.053211968106127
net working capital
CA-CL 2019 3290252661
2018 3570192034

Activity
Avg collection period
2019 168.171254394058
360/account receivable tur 2018 134.750559869861

IPP(Inventory processing period)


2019 165.523842682031
I/COGs*360 2018 151.558198114521
PP(payment period)
360/PTO 2019 85.6919564776989
2018 53.5413956635206

RTO(Account receivable turnover


sales/avg receivable 2019 2.09315013442857
2018 4.00740443398806
ITO(Inventory turnover)
COGs/Avg inventory 2019 4.3498265164319
2018 4.75066203932937

PTO(Accounts payable turnover)


2019 4.20109441769706
COGs/avg payables 2018 6.72376944117053

Cash conversion cycle(CCC)


ACP+IPP+PP 2019 419.387053553788
2018 339.850153647902
Profitability
Margin ratio
GPM(Gross profit margin
2019 0.453559703773575
GP/Sales 2018 0.432140126444532

OPM (Operating Profit Margin)


operating profit/sales 2019 0.076205141935946
2018 0.078364135969056

Net profit margin (NPM)


net profit/sales 2019 0.025210060693752
2018 0.061599499946349

Return ratio
ROE(Return on equity)
2019 0.038199701961325
net income/SE 2018 0.092131503679943

ROA (Return on Asset)


net profit/total asset 2019 0.013204312562008
2018 0.036916776588854
Efficiency
TAT(Total asset turnover)
Sales/TA 2019 0.052377154987494
2018 0.599303186243509

FAT(Fixed asset turnover)


sales/fixed asset 2019 1.72943828029663
2018 1.81261622555153

Risk
Debt ratio
TL/TA 2019 0.654334670585221
2018 0.599303440036106

Debt to equity ratio


total debt/total equity 2019 1.89297165467254
2018 1.49565406823085

TIE(Time interest eared ratio


EBIT/Interest expense 2019 2.62588797670193
2018 4.06812271292772
Equity multiplier
TA/TE 2019 2.89297165467254
2018 2.49565406823085

Market Ratio
EPS(Earning per share)
EACSH/ total number of common stock outstanding 2019 11.01
2018 26.41
current r
↓internal liquidity↓ 1.18
1.17
1.16
1.15
1.14
1.13 1.12792674740608
1.12
1.11
1.1
2019

↓internal liquidity↓
quick
0.926
0.924
0.922
0.92
0.918
0.916
0.915014144977813
0.914
0.912
0.91
2019

↓internal liquidity↓ cash


0.06

0.05

0.04 0.038606665408137

0.03

0.02

0.01

0
0.04 0.038606665408137

0.03

0.02

0.01

0
2019

↓internal liquidity↓ net worki


3600000000
3550000000
3500000000
3450000000
3400000000
3350000000
3300000000 3290252661
3250000000
3200000000
3150000000
2019

Avg collection p
ACP↑Internal liquidity↑ 180
168.171254394058
160
140
120
100
80
60
40
20
0
2019 2

IPP↑internal liqudity↑ IPP(Inventory processing per


170

165 165.523842682031

160
IPP(
IPP(Inventory processing per
170

165 165.523842682031

160
IPP(
peri
155
151.55819811
150

145

140
2019 2018

PP↑internal liquidity↑
PP(payment period)
90
85.6919564776989
80
70
60
53.541395663
PP(p
50
40
30
20
10
0
2019 2018

RTO↑internal liquidity↑
RTO(Account receivable turnover
4.5
4 4.00740443398806
3.5
3
RTO(Account
2.5 turnover
2 2.09315013442857
1.5
1
0.5
0
2019 2018
ITO↑internal liquidity↑
ITO(Inventory turnover)
4.8
4.75066203932937
4.7

4.6

4.5 ITO(Inventory

4.4
4.3498265164319
4.3

4.2

4.1
2019 2018

PTO↓internal liquidity↑
PTO(Accounts payable turnover)
8
7
6.72376944117053
6
5 PTO(Accounts p
4.20109441769706 turnover)
4
3
2
1
0
2019 2018

CCC↑internal liquidity↑

Cash conversion cycle(CCC)


450
419.387053553788
400
350 339.850153647902
300
250 Cash conversion cyc

200
150
100
50
350 339.850153647902
300
250 Cash conversion cyc

200
150
100
50
0
2019 2018

45.36%
43.21% GPM↑operating profitability↑ GPM(Gross profit margin
0.46
0.455
0.453559703773575
0.45
0.445
GPM(Gross profit margin
0.44
0.435
0.432140126444532
0.43
0.425
0.42
2019 2018

7.62%
7.83% OPM↓operating profitability↓
OPM (Operating Profit Margin)
0.079
0.0785
0.078364135969056
0.078
0.0775 OPM (Operating Profit
Margin)
0.077
0.0765
0.076205141935946
0.076
0.0755
0.075
2019 2018
2.52%
6.16% NPM↓operating profitability↓

Net profit margin (NPM)


0.07

0.06 0.061599499946349

0.05

0.04 Net profit margin (NPM

0.03
0.025210060693752
0.02

0.01

0
2019 2018

3.82%
9.32% ROE↓operating profitability↓

ROE(Return on equity)
0.1
0.09 0.092131503679943
0.08
0.07
0.06 ROE(Return on equity
0.05
0.04 0.038199701961325
0.03
0.02
0.01
0
2019 2018

1.32%
3.69% ROA↓operating profitability↓ ROA (Return on Asset)
0.04
0.036916776588854
0.035
0.03
0.025
ROA (Return on Asset)
0.02
0.015
0.013204312562008
0.01
0.036916776588854
0.035
0.03
0.025
ROA (Return on Asset)
0.02
0.015
0.013204312562008
0.01
0.005
0
2019 2018

TAT(Total asset turnover)


TAT↓operating efficiency↓ 0.7

0.6 0.599303186243509

0.5

0.4 TAT(Total asset turnover

0.3

0.2

0.1
0.052377154987494
0
2019 2018

FAT↑operating efficiency↑
FAT(Fixed asset turnover)
1.82
1.81261622555153
1.8

1.78

1.76 FAT(Fixed asset turnov

1.74
1.72943828029663
1.72

1.7

1.68
2019 2018
65.43%
59.93% Debt↑FR↑ Debt ratio
0.66
0.654334670585221
0.65
0.64
0.63
0.62 Debt r
0.61
0.6 0.59930344003
0.59
0.58
0.57
2019 2018

D/E↑FR↑
Debt to equity ratio
2
1.89297165467254
1.8
1.6
1.49565406823085
1.4
1.2 Debt to eq
1
0.8
0.6
0.4
0.2
0
2019 2018

TIE↓FR↓
TIE(Time interest eared ratio
4.5
4 4.06812271292772
3.5
3
2.62588797670193 TIE(Time in
2.5 ratio
2
1.5
1
4 4.06812271292772
3.5
3
2.62588797670193 TIE(Time in
2.5 ratio
2
1.5
1
0.5
0
2019 2018

EM↑FR↑
Equity multiplier
3
2.9 2.89297165467254
2.8
2.7
Equity
2.6
2.5 2.49565406823
2.4
2.3
2.2
2019 2018

EPS↓MPI↓
EPS(Earning per share)
30
26.41
25

20
EPS(Earning p
15
11.01
10

0
2019 2018
current ratio
1.17572088903265

current ratio

74740608

2018

quick ratio

0.924068614266538

quick ratio

5014144977813

2018

cash ratio

0.053211968106127

8606665408137
cash ratio
8606665408137
cash ratio

2018

net working capital


3570192034

net working capital

3290252661

2019 2018

Avg collection period


4058

134.750559869861

Avg collection period

2018

ry processing period)

IPP(Inventory processing
ry processing period)

IPP(Inventory processing
period)

151.558198114521

2018

ment period)

53.5413956635206
PP(payment period)

2018

ivable turnover

4.00740443398806

RTO(Account receivable
turnover

2018
turnover)
4.75066203932937

ITO(Inventory turnover)

2018

ble turnover)

6.72376944117053

PTO(Accounts payable
turnover)

2018

cycle(CCC)

339.850153647902

Cash conversion cycle(CCC)


339.850153647902

Cash conversion cycle(CCC)

18

margin

GPM(Gross profit margin

2140126444532

t Margin)

78364135969056

OPM (Operating Profit


Margin)
(NPM)

061599499946349

Net profit margin (NPM)

quity)
092131503679943

ROE(Return on equity)

sset)
36916776588854

ROA (Return on Asset)


36916776588854

ROA (Return on Asset)

nover)

9303186243509

TAT(Total asset turnover)

urnover)
81261622555153

FAT(Fixed asset turnover)


o

Debt ratio

0.599303440036106

2018

ity ratio

1.49565406823085

Debt to equity ratio

2018

est eared ratio

4.06812271292772

TIE(Time interest eared


ratio
4.06812271292772

TIE(Time interest eared


ratio

2018

ultiplier

Equity multiplier

2.49565406823085

2018

per share)

26.41

EPS(Earning per share)

2018

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