Sales Turnover

Operating Costs
Operating Profit before tax
Taxation
Profit after tax
Dividends
Retained Profit

Year
2010
4.9
4.17
0.73
0.24
0.49
0.12
0.37

Year
2011
5.3
4.43
0.87
0.3
0.57
0.16
0.41

Year
2012
6.6
5.82
0.78
0.27
0.51
0.16
0.35

Year
2010
0.93
0.44
0.19

Labour Cost
Distribution Cost
Administration Cost

1000
1660
1350
2400

1910
1560
2770

Prime Cost Dir Mat + Dir Labour cost

1.02
1.02
COGS
1.42
1420

1.1
1.1
1.53
1530

Year
2011
0.98
0.49
0.22

Year
2012
1.25
0.61
0.27

Year
2010
2.4

Year
2011
2.77

Year
2012
2.88

Less: Current Liabilities

Net Current Assets

0.09
0.4
1.14
0.03
1.66
1.35
0.31

0.12
0.43
1.32
0.04
1.91
1.56
0.35

0.15
0.45
1.84
0.05
2.49
1.9
0.59

2490
1900
2880

Total

2.71

3.12

3.47

Capital and Reserves

Bank Loans

0.5
2.21

0.91
2.21

1.26
2.21

1.4
1.4
1.85
1850

Total

2.71

3.12

3.47

Fixed Assets
Current Assets
StocksRaw Material
Finished Goods
Debtors
Bank

% Return on Capital employed

Assets Turnover
Net Profit margin
Current Ratio
Acid Test Ratio
Debtors Collection Period
Gearing Ratio
Labour Cost % of Sales
Operating Costs % of Sales
Distribution Costs % of Sales
Admin Costs % of Sales

0.26
1.79 times
0.15
1.50
1.03
83 days
0.32
0.18
0.86
0.10
0.05

ROCE
AT (TIMES)
NPM
CR
ATR
DCP (DAYS)
Gearing Ratio
LC as a % Sales
OC as a % sales
DC as a % Sales
AC as a % sales

YR 2010
0.28
1.81
0.10
1.23
0.84
83.76
0.50
0.19
0.85
0.09
0.04

YR 2011
0.29
1.70
0.11
1.22
0.85
89.66
0.50
0.18
0.84
0.09
0.04

YR 2012
0.24
1.90
0.08
1.31
0.97
100.36
0.45
0.19
0.88
0.09
0.04

EBIT / Captial Employed

ROCE
Total Assets - Current Liabilities
Cap Employed
Cap Employed 1.36 1.56
1.57
EBIT
4.90 5.30
6.60
ROCE
0.28 0.29
0.24
Revenue / Assets
AT
EBIT
4.90 5.30
6.60
Assets
2.71 3.12
3.47
Assets
1.81 1.70
1.90
PAT / Sales
NPM
PAT
0.49 0.57
0.51
Sales
4.90 5.30
6.60
NPM
0.10 0.11
0.08
CA / CL
Current Ratio
CA
1.66 1.91
2.49
CL
1.35 1.56
1.90
Current Ratio
1.23 1.22
1.31
Debtors / CL
Acid Test Ratio
Debtors
1.14 1.32
1.84
Cl
1.35 1.56
1.90
ATR
0.84 0.85
0.97
AVG Debtors / Credit Sales
DCP
Debtors
1.14 1.32
1.84
Sales
4.90 5.30
6.60
DCP
83.76 89.66
100.36
Gearing Ratio Long Term Liabilities / Capital employed
LT Liab.
2.71 3.12
3.47
Cap Employed 1.36 1.56
1.57
GR
50% 50%
45%
LC
0.93 0.98
1.25
Sales
4.90 5.30
6.60
LC % Sale
19% 18%
19%
OC
4.17 4.43
5.82
Sales
4.90 5.30
6.60
OC % of Sales
85% 84%
88%
DC
0.44 0.49
0.61
Sales
4.90 5.30
6.60
DC as a % Sales 9%
9%
9%
AC
0.19 0.22
0.27
Sales
4.90 5.30
6.60
AC as a % sales
4%
4%
4%

Year 2010

Year 2011

Year 2012

2.40

2.77

2.88

Raw Material

0.09

0.12

0.15

Finished Goods

0.40

0.43

0.45

Debtors

1.14

1.32

1.84

Bank

0.03

0.04

0.05

1.66

1.91

2.49

Less: Current Liabilities

1.35

1.56

1.90

Net Current Assets

0.31

0.35

0.59

Total

2.71

3.12

3.47

Capital and Reserves

0.50

0.91

1.26

Bank Loans

2.21

2.21

2.21

Total

2.71

3.12

3.47

Fixed Assets
Current Assets
Stocks-