Vous êtes sur la page 1sur 13

Liquidity Ratios

Leverage Ratios
Activity Ratios
Shareholders Return Ratio
Profitability Ratio
Return on Equity (ROE)
=PAT/Equity

Return on Assets X Assets/Equity

Net Profit Margin Total Asset turnover=


X
Sales/Total Assets
PAT Sales Sales Total Assets
Sales
Minus Fixed Assets +Current Assets
Total Costs
•Operating costs Cash
•Interest
•Depreciation
Account receivables
•Taxes Inventories
Return on Equity (ROE)
=9710/25188.07=38.54%

Return on Assets X Assets/Equity


=24.45% =1.56

Net Profit Margin Total Asset turnover


X
=11% =2.2

PAT=9710 Sales=87139.81Sales=87139.81 TA=39495.8


Return on Equity (ROE)
=8580/28864.61=29.7%

Return on Assets X Assets/Equity


=19.9% =1.48

Net Profit Margin Total Asset turnover


X
=8.6% =2.3

PAT=8580 Sales=98999.6 Sales=98999.6 TA=42921.32


Return on Equity (ROE)
=9710/34824.02=27.88%

Return on Assets X Assets/Equity


=18.8% =1.474

Net Profit Margin Total Asset turnover


X
=9% =2.01

PAT=9710 Sales=103318 Sales=103318 TA=51344.26


Sales Sales
Margin turnover ROTA
9.53 2.17 21.05

30%

20% 20%
3 Times

2 Times
10% 10%
1 Time

Margin on Sales/TA ROTA= 21.05%


Sales 9.53% Ratio 2.17
times
Performance of ROE
Return on Equity

38.54%
40.00%
29.70% 27.88%
35.00%
30.00%
25.00%
Value of ROE20.00%
15.00%
10.00%
5.00%
0.00%
2005-06 2006-07 2007-08
Assessment Years