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Ratios
Return of
Equity(ROE)
2012
net profit
average owne r ' s equity
net profit
averageowne r ' s equity
100
9804
= [ ( 58274+62598 ) 2]
100
=16.22%
Net Profit
Margin(NPM)
9804
= 18.30%
100
=11.72%
Gross Profit
Margin(GPM)
25009
Selling Exp.
Ratio(SER)
net profit
100
= net sales
11060
= 92186
100
= 11.99
gross profit
100
net sales
= 83642
11060
= [ ( 58274+62604 ) 2]
100
net profit
100
= net sales
= 83642
100
Interpretation
100
gross profit
100
net sales
27944
= 92186
100
=29.90%
= 30.31%
13210
100
= 83642
14235
100
= 92186
15.79%
15.44%
4 | Page
General Exp.
Ratio(GER)
Stability
Ratios
Working
Capital(WCR)
2011
=
Total Debt
= 35232
= 38753
=0.94:1
=0.91:1
total liabilities
100
total asset
55817
= 114091
Stock
Turnover(ICR)
2012
100
=48.92%
= 365
COGS
( averageinventory
)
total liabilities
100
total asset
63625
= 126229
100
=50.40%
= 365
COGS
( averageinventory
)
Interpretation
During the year 2011 to
2012, the working
capital has decrease
from 0.94:1 to 0.91:1.
This means that the
business ability to pay
off its current liabilities
with using current asset
is getting better.
During the year 2011 to
2012, the total debt has
increase from 48.92% to
50.40%. This means
that the total debt has
getting worse.
Debtor
Turnover(DTR)
( 9255+7925 ) 2
44127
=365
( 9125+9255 ) 2
48398
=365
=71.05 days
=365
= 69.30 days
=365
credit sales
( average
deptors )
=365
( 12083+13340 ) 2
83642
Interest
Coverage(ICR)
=55.47 days
=
credit sales
( average
deptors )
=365
( 13404+13340 ) 2
92186
= 52.94 days
=
Appendix 1
P/E Ratio
6 | Page
=21.06
The high P/E Ratio for this company will not have any investors because they
have to wait for such a long time to claim back their original principal.
7 | Page
APPENDIX
8 | Page
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Reference
Bursamalaysia.com.
NESTLE (MALAYSIA) BERHAD [S] (4707) | Bursa Malaysia Market
Businesscasestudies.co.uk.
14 | P a g e
Introduction - Nutrition, Health & Wellness - New Product Development at Nestl - Nestl |
Nestl case studies, videos, social media and information | The Times 100
Nestle
History
Nestle.
Consolidated Financial Statement of the Nestle Group 2012
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Nestle.
Consolidated Financial Statement of the Nestle Group 2011
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