LIQUIDITY RATIO (PENSONIC 2010)

CURRENT RATO







QUCK RATO/LQUDTY RATO







RECEVABLES TURNOVER









Current Ratio = Current Assets / Current Liabilities
= RM170,975/ RM117,919
= 1.45

Quick Ratio = Current Assets - nventories /Current Liabilities
= RM 170,975 RM83,868 / RM117,919
= 0.74

Receivables Turnover = Net credit sales / Average Net Receivables
= RM303, 776 / [RM (63,974 + 58,478) / 2]
= 4.96 times
Receivables turnover (days) = 365 / 4.96
= 74 days
NVENTORY TURNOVER








PROFITABILITY RATIO (PENSONIC 2010)
PROFT MARGN







ASSET TURNOVER








nventory Turnover = Cost of Goods Sold / Average nventory
= RM248,317 / [RM (86,623 + 83,868) / 2]
= 2.91 times
nventory Turnover (days) = 365 / 2.91
= 125 days

Profit Margin = Net ncome / Net Sales
= (RM 3,169 / RM 303,776) X 100%
= 1.04%

Assets Turnover = Net Sales / Average Assets
= RM 303,776 / [ RM (217,858 + 218,813) / 2]
= 1.39
RETURN ON ASSETS (ROA)






RETURN ON EQUTY (ROE)






RETURN ON COMMON STOCKHOLDERS' EQUTY (ROCE)






EARNNGS PER SHARE (EPS)



SOLVENCY RATIO (PENSONIC 2010)

Return on Assets = Net ncome / Average Total Assets
= (RM 3,169 / [ RM(217,858 + 218,813) / 2]) X 100%
= 1.45%

ROCE = Net ncome / Average Common Stockholders' equity
= (RM 3,169 / [ RM (46,310 + 46,310) / 2])x 100%
= 6.84%

EPS = Net ncome / Weighted average common shares outstanding
= RM 3,169 / [ RM (46,310 / 0.52) ]
= RM 3,169 / 89,058 units
= RM 0.04

ROE = Net ncome / Shareholders' Fund
= [RM 3,169 / (RM 94,906)] X 100%
= 3.34%
DEBT TO TOTAL ASSETS RATO


Debt to total assets ratio = Total Debt / Total Assets
= (RM 123,907 / 218,813) X 100%
= 56.53%