Company Name : Humana Inc.

(H
Done By: Arvin Akther Porna
ID: 1820273

Company Ratios

a. Profitability Ratios
1. Profit Margin (Return on sales) Net Income
2018 1683000
2019 2707000

2. Return on Asset Net Income

2018 1683000
2019 2707000

3. Return on Equity Net Income

2018 1683000
2019 2707000

b. Asset Utilization Rat

1. Total Asset Turnover Sales

2018 56912000
 2019 64888000

2. Accounts Receivable Turnover * Sales

2018 56912000
2019 64888000

3. Fixed Asset Turnover Sales

2018 56912000
2019 64888000

4. Current Asset Turnover Sales

2018 56912000
2019 64888000

Average Collection Period Accounts Recievable

2018 1015000
2019 1056000

c. Liquidity Ratio

1. Current Ratio Current Asset

2018 3,358,000
2019 5,110,000

d. Debt Utilization Rat

 1. Debt to Total Asset Total Debt
2018 6,240,000
2019 5,891,000

2. Times Interest Earned Income Before T

2018 2,
2019 3,
Name : Humana Inc. (HUM)
By: Arvin Akther Porna
ID: 1820273

Company Ratios

a. Profitability Ratios
Net Income Sales Answer
1683000 56912000 2.96% Return on Sales = Net Income/Sales
2707000 64888000 4.17%

Net Income Total Asset Answer

1683000 25413000 6.60% Return On Asset = Net Income/T
2707000 29074000 9.30%

Net Income Equity Answer

1683000 10161000 16.60% Return on Equity = Net Income
2707000 12037000 22.50%

b. Asset Utilization Ratio

Sales Total Asset Answer

56912000 25413000 2.24 Total Asset Turnover= Sales/ Tota
 64888000 29074000 2.23

* Sales Accounts Receivable Answer Accounts Receivable Turnove

56912000 1015000 56.07
64888000 1056000 61.45

Sales Fixed Asset Answer

56912000 22055000 2.58 Fixed Asset Turnover = Sale
64888000 23964000 2.71

Sales Current Asset Answer

56912000 3358000 16.95 Current Asset Turnover = Sales
64888000 5110000 12.70

Accounts Recievable * Average daily sales Answer *

1015000 158089 6.42 Average Collection
1056000 180244 5.86

c. Liquidity Ratio

Current Asset Current Liability Answer Current Ratio = Current As

3,358,000 1,865,000 1.8
5,110,000 924,000 5.53

d. Debt Utilization Ratio

Total Debt Total Asset Answer
6,240,000 25,413,000 0.25 Debt to Total Asset = Total De
5,891,000 29,074,000 0.2

Income Before Tax & Interest (EBIT) Interest Answer

2,281,000 218,000 10.46 Times In
3,698,000 242,000 15.28
es = Net Income/Sales x 100%

n Asset = Net Income/Total Asset x 100%

n Equity = Net Income/ Equity x 100%

* Credit Sales not fou

Turnover= Sales/ Total asset

nts Receivable Turnover = Sales/ Account Receivable

Asset Turnover = Sales/ Fixed Asset

Asset Turnover = Sales / Current Assets

* Average Daily Sales = Sales/360

Average Collection Period = Accounts Receivable/ Average Daily Sales

ent Ratio = Current Asset/ Current Liability

Total Asset = Total Debt / Total Asset

Times Interest Earned = EBIT / Interest

 Data Needed for Calculation
Accounts 2019 2018
Net Income 2,720,000 1,683,000
Sales (Revenue) 64,888,000 56,912,000
Total Asset 29,074,000 25,413,000
Stockholder's Equity 12,037,000 10,161,000
Net Receivables (Account Receivable) 1,056,000 1,015,000
Current Debt (Current Liability) 924,000 1,865,000
Total Debt (Total Liability) 5,891,000 6,240,000
EBIT 3,698,000 2,281,000
Interest 242,000 218,000
Current Asset
Accounts Receivable 1,056,000 1,015,000
Cash and Cash Equivalents 4,054,000 2,343,000
5,110,000 3,358,000
Fixed Asset
Total Asset - Current Asset 23964000 22055000

* Credit Sales not found from any source, hence the given value (sales) is used
) is used
 Zoetis Inc.
Company's Ratios Analysis by Ayesha Mohammed Asrafi
ID: 1821460

Profitability Ratios

1. Profit Margin (Return on sales) = Net Income ÷ Sales × 100%

Profit margin Net income Sales Answer
2018 1428000 5825000 24.52%
2019 1500000 6260000 23.96%

2. Return on Asset = Net Income ÷ Total Assets x 100

Return on Asset Net Income Total Assets Answer
2018 1428000 10777000 13.25%
2019 1500000 1154500 129.93%

3. Return on Equity = Net Income ÷ Equity x 100

Return on Equity Net Income Equity Answer
2018 1428000 2185000 65.35%
2019 1500000 2708000 55.39%

Liquidity Ratios

Current Ratio = Current Assest ÷ Current Liabilities

Current Ratio Current Assest Current Liability Answer
2018 4399000 1223000 3.60
2019 4748000 1806000 2.63

Quick Ratio = ( Current Assets - Inventory ) ÷ Current Libilities

Quick Ratio Current Assets Inventory Current Liability Answer
2018 4399000 1391000 1223000 2.46
2019 4748000 1410000 1806000 1.85
 Assets Utilization Ratios

100% 1. Total Assets Turn over = Sales ÷ Total Assets

Answer Total Asset Turnover Sales Total Assets
24.52% 2018 5825000 10777000
23.96% 2019 6260000 1154500

0 2. Accounts Receivable Turnover = Sales ÷ Account Receivable

Answer Acc. Recievable Turnover Sales Acc. Receivable
13.25% 2018 5825000 1036000
129.93% 2019 6260000 1086000

3. Inventory Turn over = Sales ÷ Invetory

Answer Inventory Turnover Sales Inventory
65.35% 2018 5825000 1391000
55.39% 2019 6260000 1410000

4. Fixed Assets Turn over = Sales ÷ Fixed Assets

Fixed Assets Turn over Sales Fixed Assets
2018 5825000 6378000
2019 6260000 6797000

Answer 5. Average Collection Period = Acc. Receivable ÷ Average dailty credit sales
3.60 Avg. Collection period Acc. Receivable Average daily sales*
2.63 2018 1036000 16180.5555555556
2019 1086000 17388.8888888889
lities * Average daily sales = Sales ÷ 360
Answer
2.46
1.85
 Debt Utilization Ratios

l Assets 1. Total Debt to Total Assets

Answer Debt to Total Assets Debt Total Assets
0.54 2018 1223000 10777000
5.42 2019 1806000 1154500

ount Receivable 2. Times Interest earned = EBIT ÷ Interest

Answer Times interest earned EBIT Interest
5.62 2018 1881000 206000
5.76 2019 2018000 223000

etory
Answer Data Used For Calculation
4.19 2018
4.44 Net Income 1428000
Sales 5825000
d Assets Equity 2185000
Answer Total Assets 10777000
0.91 Current Assets 4399000
0.92 Current Liabilities 1223000
Fixed Assets 6378000
rage dailty credit sales Inventory 1391000
Answer Accounts Receivable 1036000
64.03 EBIT 1881000
62.45 Interest 206000
 ts
Answer
0.11
1.56

÷ Interest
Answer
9.13
9.05

on
2019
1500000
6260000
2708000
1154500
4748000
1806000
6797000
1410000
1086000
2018000
223000
Company Name: Anthem. Inc
Done By Mohammed Bin Abdullah
ID : 1830746

Company Ratios

Profitability Ratios
Profit Margin Net Income Sales Answer
2018 3750000 92,105,000 4.07%
2019 4807000 104,213,000 4.61%

Return Assets Net Income Total Assets Answer

2018 3750000 71571000 5.24%
2019 4807000 77453000 6.21%

Return on Equity Net Income Equity Answer

2018 3750000 28541000 13.1%
2019 4807000 31728000 15.2%

Liquidity Ratios
Current Ratio Current Assets Current Liabilities Answer
2018 35859000 1994000 17.98
2019 41124000 2298000 17.90

Debt Utilization Ratio

Debt to Asset Total Debt Total Assets Answer
2018 19211000 71571000 0.27
2019 20085000 77453000 0.26

Times Interest Earned EBIT Interest Answer

2018 5821000 753000 7.73
2019 6731000 746000 9.02

Formulas used for calculation

Profit margin = Net income / Sales x 100
 Return on Assets = Net income / Total sales
Return on Equity = Net income / Equity
Current Ratio = Current Assets / Current Liabilities
Total Assets Turn Over = Sales / Total Assets
Account Receivable Turnover = Sales / Account Receivable
Fixed Asset Turnover = Sales / Fixed Assets
Average collection period = Account Receivable / Average daily sales
Average daily sales = Sales / 360
Total Debt to Total Assets = Total Debt / Total Assets
Times Interest Earned = EBIT / Interest
 Assets Utilization Ratios
Answer Total Assets Turnover Sales Total Assets
4.07% 2018 92,105,000 71571000
4.61% 2019 104,213,000 77453000

Answer Account Receivable Turnover Sales Account Receivable

5.24% 2018 92,105,000 6743000
6.21% 2019 104,213,000 7584000

Answer Fixed Assets Turnover Sales Fixed Assets

13.1% 2018 92,105,000 35712000
15.2% 2019 104,213,000 36329000
Average Collection Period Account Receivable Average Daily Sales
2018 6743000 255847.222222222
2019 7584000 289480.555555556
Answer
17.98
17.90 Datas for Calculation
2018 2019
Sales 92,105,000 104,213,000
Net Income 3750000 4807000
Answer Equity 28541000 31728000
0.27 Total Assets 71571000 77453000
0.26 Total Liabilities 19211000 20085000
*Fixed Assets 35712000 36329000
Answer **Current Assets 35859000 41124000
7.73 Current Liabilities 1994000 2298000
9.02 Account Receivable 6743000 7584000
Interest 753000 746000
EBIT 5821000 6731000

**Current Assets 2018 2019

 Investments 22452000 25461000
Cash and Equvalents 3934000 4937000
ties Receivables 9311000 10553000
s Accured investment income 162000 173000
eivable Total Current Assets 35859000 41124000

e daily sales *Fixed Asset = Total Assets -Current Assets

(2018) Fixed Assets = 71571000 - 35859000 = 35712000
ssets (2019) Fixed Assets = 77453000- 41124000 = 36329000
Answer
1.29
1.35

13.66
13.74

Answer
2.58
2.87
Answer
26.36
26.20
 Company Name : mastercard In
Done By: wafa erin kh
ID: 1820316

Company Ratios

a. Profitability Ratios
1. Profit Margin (Return on sales) Net Income
2018 5859000
2019 8118000

2. Return on Asset Net Income

2018 5859000
2019 8118000

3. Return on Equity Net Income

2018 5395000
2019 8118000

b. Asset Utilization Rati

1. Total Asset Turnover Sales

 2018 14950000
2019 16883000

2. Accounts Recievable Turnover Sales

2018 14950000
2019 16883000

3. Current Asset Turnover

2018
2019

4. Fixed Asset Turnover Sales

2018 14950000
2019 16883000

Average Collection Period Accounts Recievable

2018 1395000
2019 690000

c. Liquidity Ratio

1. Current Ratio Current Asset

2018 16,171,000
2019 16,902,000
 d. Debt Utilizati

1. Debt to Total Asset Total Debt

2018 19,442,000
2019 23,319,000

2. Times Interest Earned Income Before T

2018 6,6
2019 7,3
e : mastercard Incorporated
By: wafa erin khan
ID: 1820316

Company Ratios

a. Profitability Ratios
Net Income Sales Answer
5859000 14950000 0.39% Return on Sales = Net Income/Sales x
8118000 16883000 0.48%

Net Income Total Asset Answer

5859000 24860000 23.56% Return On Asset = Net Income/Tot
8118000 28236000 3.21

Net Income Equity Answer

5395000 337000 16 Return on Equity = Net Income/ Equity
8118000 914000 6.44

. Asset Utilization Ratio

Sales Total Asset Answer

 14950000 24860000 0.6 Total Asset Turnover= Sales/ Total a
16883000 28236000 0.59

Sales Accounts Receivable Answer Accounts Receivable Turnover

14950000 4728000 3.16
16883000 5509000 3.06

Sales Current Asset Answer

14950000 16171000 0.92 Current Asset Turno
16883000 16902000 0.99

Sales Fixed Asset Answer

14950000 12334000 1.21 Fixed Asset Tu
16883000 8689000 1.94

Accounts Recievable * Average daily sales Answer

1395000 78433.33 17.7 A
690000 46897.22 14.71 Average Collection P

c. Liquidity Ratio

Current Asset Current Liability Answer Current Ratio = Current Asset/ Current L
16,171,000 11,593,000 1.39
16,902,000 11,904,000 1.41
 d. Debt Utilization Ratio

Total Debt Total Asset Answer

19,442,000 24,860,000 0.78 Debt to Total Asset = Total Debt
23,319,000 28,236,000 0.82

Income Before Tax & Interest (EBIT) Interest Answer

6,676,000 186,000 35.8 Times Int
7,390,000 224,000 32.9
es = Net Income/Sales x 100%

n Asset = Net Income/Total Asset x 100%

ty = Net Income/ Equity x 100%

Turnover= Sales/ Total asset

nts Receivable Turnover = Sales/ Account Receivable

Current Asset Turnover = Sales/ Current Asset

Fixed Asset Turnover = Sales/ Fixed Asset

Average Daily Sales = Sales/360

Average Collection Period = Accounts Receivable/ Average Daily Sales

Current Asset/ Current Liability

Total Asset = Total Debt / Total Asset

Times Interest Earned = EBIT / Interest

 Data Needed for Calculation
Accounts 2019 2018
Net Income 8,118,000 5,859,000
Sales (Revenue) 16,883,000 14,950,000
Total Asset 28,236,000 2,480,000
Stockholder's Equity 5,893,000 5,395,000
Net Receivables (Account Receivable 690,000 1,395,000
Current Debt (Current Liability) 11,593,000 8,793,000
Total Debt (Total Liability) 19,442,000 15,832,000
EBIT 9,955,000 7,390,000
Interest 224,000 186,000
Current Asset 16902000 16171000
Fixed Asset 12,334,000 8,689,000
 Company name: B
Done By:
ID

Com

1. Profit Margin (Return on sales) Net Inco

2018 16710
2019 47000

2. Return on Asset Net Inco

2018 16710
2019 47000

3. Return on Equity Net Inco

2018 16710
2019 47000

1. Total Asset Turnover Sales

2018 98230
 2019 107350

2. Accounts Recievable Turnover Sales

2018 98230
2019 107350

3. Inventory Turnover Sales

2018 98230
2019 107350

4. Average collection period Acc. Rece

2018 16080
2019 18280

5. Fixed assest turnover Sales

2018 98230
2019 107350

1. Current Ratio Current A

2018 4,003,0
2019 4,699,0

2. Quick Ratio Current

2018 4,003,0
2019 4,699,0

1. Debt to Total Asset Total D

 2018 12,273,
2019 16,688,

2. Times Interest Earned

2018
2019
Company name: Boston Scientific Corporation
Done By: Md Tasfiqul Islam
ID: 1830052

Company Ratios

a. Profitability Ratios
Net Income Sales
1671000 9823000
4700000 10735000

Net Income Total Asset

1671000 20999000
4700000 30565000

Net Income Equity

1671000 8726000
4700000 13877000

b. Asset Utilization Ratio

Sales Total Asset

9823000 20999000
 10735000 30565000

Sales Accounts Receivable

9823000 1608000
10735000 1828000

Sales Inventory
9823000 1,166,000
10735000 1579000

Acc. Receivable Average daily sales

1608000 9823000
1828000 10735000

Sales Fixed assets

9823000 1782000
10735000 2415000

c. Liquidity Ratio

Current Asset Current Liability

4,003,000 5,260,000
4,699,000 4,866,000

Current Asset Inventory

4,003,000 1,166,000
4,699,000 1,579,000

d. Debt Utilization Ratio

Total Debt Total Asset

12,273,000 20,999,000
16,688,000 30,565,000

Income Before Tax & Interest (EBIT)

1,663,000
1,160,000
Answer
0.17% Return on Sales = Net Income/Sales x 100%
0.44%

Answer
7.90% Return On Asset = Net Income/Total Asset x 100 %
39.00%

Answer
19.10% Return on Equity = Net Income/ Equity x 100 %
33.80%

Answer
0.46 Total Asset Turnover= Sales/ Total asset
 Total Asset Turnover= Sales/ Total asset
0.35

Answer Accounts Receivable Turnover = Sales/ Account Receiv

6.1
5.87

Answer
8.42 Inventory Turnover = Sales / Inventory
6.79

Answer
58.93
Average collection period= Acc. Receivable/sales x 360
61.30

Answer
5.51 Fixed asset turnover = Sales / Fixed assets
4.44

Answer Current Ratio = Current Asset/ Current Liability

0.76
0.96

Advance expense Current assets - Inventory - advance expense

-1,000 2838000
-612,000 3732000

Answer
 0.58 Debt to Total Asset = Total Debt / Total Asset
0.54

Interest Answer
241,000 6.9 Times Interest Earned = EBIT / In
473,000 2.45
 Data Nee
Accounts
Net Income
Sales (Revenue)
Total Asset
x 100% Stockholder's Equity
Net Receivables (Account Rece
Current Debt (Current Liabilit
Total Debt (Total Liability)
EBIT
set x 100 % Interest
Current Assets
Inventory
Fixed assets
Current liabilities

l asset
 l asset

les/ Account Receivable

es / Inventory

ivable/sales x 360

Fixed assets

y - advance expense Current liabilities Answer

0 5260000 0.54
Quick rat
0 4866000 0.76
tal Asset

Earned = EBIT / Interest

 Data Needed for Calculation
nts 2019 2018
come 4,700,000 1,671,000
Revenue) 10,735,000 9,823,000
Asset 30,565,000 20,999,000
older's Equity 13,877,000 8,726,000
ceivables (Account Receivable1,828,000 1,608,000
nt Debt (Current Liability) 4,866,000 5,260,000
Debt (Total Liability) 16,688,000 12,273,000
1,160,000 1,663,000
st 473,000 241,000
nt Assets 4,699,000 4,003,000
ory 1166000 1579000
assets 2415000 1782000
nt liabilities 4866000 5260000
Quick ratio = Current assets - inventory - advance expense / current liabilities
se / current liabilities
 Company name: CVS Health Corporation
MD Mosavvir Rahman
ID 1730280

Company Ratios

Profitability Ratios
Profit Margin =Net income / Sales x 100
2019
2018

Return Assets =Net income / Total sales x 100

2019
2018

Return on Equity = Net income / Equity x 100

2019
2018

Liquidity Ratios
Current Ratio =Current Assets / Current Liabilities
2019
2018
Quick Ratio= (Curremt Assets-Inventory)/Current Liabilities Current Assets
2019 50302000
2018 45243000

Debt Utilization Ratio

Debt to Asset = Total Debt / Total Assets
2019
2018

Times Interest Earned =EBIT / Interest

2019
2018
 Assets Utilization Ratios
Total Assets Turnover=Sales / Total Assets
2019
2018

Account Receivable Turnover =Sales / Account Receivable

2019
2018

Fixed Assets Turnover =Sales / Fixed Assets

2019
2018
Average Collection Period =Account Receivable / Average daily sales
2019
2018
Inventory Turnover =Sales/Inventory
2019
2018
n

ity Ratios Datas for Ca

Net Income Sales Answer
6634000 256,776,000 2.58% Sales
-594000 194,579,000 -0.30% Net Income
Equity
Net Income Total Assets Answer Total Assets
6634000 222449000 2.98% Total Liabilities
-594000 196456000 -0.30% Fixed Assets
Current Assets
Net Income Equity Answer Current Liabilities
6634000 63864000 10.39% Account Receivable
-594000 58225000 -1.02% Interest
EBIT
Inventory
y Ratios
Current Assets Current Liabilities Answer
50302000 5377000 9.36
45243000 1985000 22.79
Inventory Current Liabilities Answer
17516000 5377000 6.10
16450000 1985000 14.51

ation Ratio
Total Debt Total Assets Answer
89002000 222449000 0.40
73429000 196456000 0.37

EBIT Interest Answer

12032000 3035000 3.96
4025000 2619000 1.54
ation Ratios
Sales Total Assets Answer
256,776,000 222449000 1.15
194,579,000 196456000 0.99

Sales Account Receivable Answer

256,776,000 19617000 13.09
194,579,000 17631000 11.04

Sales Fixed Assets Answer

256,776,000 172147000 1.49
194,579,000 151213000 1.29
Account Receivable Average Daily Sales Answer
19617000 713266.67 27.50
17631000 540497.22 32.62
Sales Inventory Answer
256776000 17516000 14.66
194579000 16450000 11.83
Datas for Calculation
2019 2018
256,776,000 194,579,000
6634000 -594000
63864000 58225000
222449000 196456000
89002000 73429000
172147000 151213000
50302000 45243000
5377000 1985000
19617000 17631000
3035000 2619000
12032000 4025000
17516000 16450000