Financial Ratios

Formulas

YEAR:
1. Working Capital as a Percentage
Current
of Revenue
Assets - Current Liablities
Sales Revenue
2. Current Ratio

3. Quick Ratio

Current Assets
Current Liabilities
Current Assets - Inventory
Current Liabilities

Annual Credit Sales

4. Accounts Recievable Turnover
Average Accounts Recievable
5. Inventory Turnover

6. Payables Turnover

Cost of Goods Sold

Average Inventory
Cost of Goods Sold
Average Accounts Payable

Operating
Cash Flow
7. Cash From Operations as a Percentage
of Revenue
Sales Revenue
8. Return on Equity (ROE)

9. Return on Assets (ROA)

10. Gross Profit Margin

Net Income
Total Stockholders Equity
Net Income
Total Assets
Sales - Cost of Goods Sold (Gr. Profit)
Sales

11. Operating Profit/Income Margin EBIT (Operating Income)

Sales
12. Net Profit Margin

13. Asset Turnover

14. Earnings Per Share (EPS)

Net Income
Sales
Sales
Average Total Assets
Net Income- P/S Dividends
Common Shares Outstanding

15. Income Before Tax Margin

PreTax Profit
Sales Revenue

Notes:
The Statements used for each company were consolidated.
For Accounts Recievable Turnover, net sales were used as credit sales were not shown in the statements.
For Earnings per Share: Currency Conversion is based upon exchange rate on the day of the financial statement.

Toyota

Toyota

Toyota

2014

2013

2012

4.04%

3.95%

18.65%

1.07

1.07

1.56

0.94

0.93

1.28

4.22

4.15

3.91

11.07

10.79

10.80

9.24

8.27

6.02

14.19%

11.11%

7.82%

13.76%

8.92%

3.49%

4.81%

3.05%

1.20%

17.79%

13.88%

9.80%

9.43%

6.32%

2.03%

8.19%

5.18%

2.10%

0.63

0.63

1.14

462.77
259.13
61.34
(100 YEN equal to 1.17 CAD)
(100 YEN equal to 1.17 CAD) (100 YEN equal to 1.17 CAD)

e not shown in the statements.

on the day of the financial statement.

1.66%

6.71%

2.47%

Honda

Hyundai

2014

2014
5.98%

33.44%

1.17

1.85

0.89

1.64

4.97

12.7

7.52

9.68

8.80

6.06

3.59%

2.38%

10.15%

12.22%

4.15%

5.20%

23.31%

21.43%

6.59%

8.46%

5.33%

8.57%

0.83

0.64

257.46

KRW

34,153.15

5.47%

11.15%