Question: Calculate following ratios for five years (data given):- Current ratio Quick ratio Inventory turnover Daily sales outstanding (DSO) Fixed assets turnover Total assets turnover Debt

Calculate following ratios for five years (data given):-

Current ratio

Quick ratio

Inventory turnover

Daily sales outstanding (DSO)

Fixed assets turnover

Total assets turnover

Debt ratio

Time interest earned

Operating margin

Profit margin

Basic earning power

Return on assets

Return on equity

P/E ratio

Market price / Book value

ROE using Dupont equation

MUST DO RATIOS ANALYSIS AND IDENTIFY THE RATIOS TREND (INTRA COMPANY). Compare the ratios with industry trend (FMCG industry in pakistan). Computatation must be accompanied with analysis

Profit and Loss items (Millions)
In Millions
2012 2013 2014 2015 2016
Net sales 40,169 37,891 43,027 49,834 44,346
Cost of sales (29,848) (29,748) (34,926) (38,303) (34,307)
Gross profit 10,321 8,143 8,101 11,531 10,039
Operating profit 4,823 2,174 2,328 5,150 3,866
Finance cost (903) (785) (1,237) (856) (348)
Profit before tax 3,920 1,389 1,091 4,294 8,518
Taxation (1,326) (297) (394) (1,132) (1,131)
Profit for the year 2,594 1,092 697 3,162 2,387
Earning per share (basic and diluted) 3.4 0.28 1.16 4 3
Market price per share 98.14 104.44 108.54 147 192
Book value per share 13.17 13.98 15.1 19 22

In Millions
Balance Sheet items (Millions) 2012 2013 2014 2015 2016
Property plant and equipment 10,958 14,505 15,022 13,860 13,121
Intangibles 105 123 112 54 44
Deferred employee share option scheme - 169 113 147 55
Other fixed assets 1,613 1,236 967 1,169 1,026
Total non current assets 12,676 16,033 16,214 15,230 14,246
Cash and Cash equivalents 422 557 197 289 703
Inventory 3,495 3,084 3,698 3,071 3,764
Trade debts 149 154 96 118 70
Other current assets 5,447 4,217 5,494 7,577 5,930
Total current assets 9,513 8,012 9,485 11,055 10,467
Total assets 22,190 24,046 25,700 26,286 24,714
Total Stockholder's Equity 10,054 10,715 11,578 14,913 17,151
Long term debt 6,023 7,127 5,477 2,196 500
Other long term liabilities 1,670 1,548 1,188 1,817 1,606
Total non current liabilities 7,693 8,675 6,665 4,013 2,106
Current liabilities 4,441 4,655 7,457 7,360 5,457
Total Debt and Equity 22,190 24,046 25,700 26,286 24,714

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