PROFITABILITY RATIOS:

2013 = gross profit = 1846457 X 100 = 17.61

10482520

2014 = gross profit = 2133866 X 100 = 18.75

11375207

GROSS PROFIT TABLE

YEAR RATIO
2013 17.61
2014 18.75

NET PROFIT = gross profit administrative expenses selling expenses distribution

expenses financial expenses

2013 = 1846457 134809 = 1711648

2013 = 1711648 X 100 = 16.32

10482520

2014 = 1922014 X 100 = 16.89

11375207

NET PROFIT RATIO TABLE

YEAR RATIO
2013 16.32
2014 16.89

Net profit + non operating expenses non-operating income

= 1711648 + 28677 17064

= 1723261

2013 = 1723261 X 100 = 16.43

10482520

2014 = 1922014 + 29167 25323

= 1925858

= 1925858 X 100 = 16.93

11375207

OPERATING PROFIT RATIO

YEAR RATIO
2013 16.43
2014 16.93

2013 = COST OF GOODS SOLD = 8636063 + 1348092 X 100

10482520

= 95.24

2014 = 9241341 + 1544305 X 100

11375207

= 94.82

OPERATING RATIO TABLE

YEAR RATIO
2013 95.24
2014 94.82

2013 = 1711648 X 100 = 13.76

1243753

2014 = 1922014 x 100 = 142.6

1347619

RETURN ON INVESTMENT TABLE

YEAR Ratio
2013 13.76
2014 14.26