HUP SENG RATIO CALCULATION

YEARS
2008
RATIOS
LIQUIDITY
RM

2009

2010

RM

RM

CURRENT RATIO =
CURRENT ASSET /
CURRENT LIABILITIES

16317901 / 975847 = 17607299 / 1102038

16.72
= 15.98

14160125 / 1057585
= 13.39

QUICK RATIO =
CURRENT ASSETINVENTORY /
CURRENT LIABILITI

76700473-20282491
/33233438

10051990523418474
/36757186

11460910025405811
/39064339

=1.70

=2.10

=2.28

CASH FLOW
LIQUIDITY=

212224792/33233438

42219596/36757186

53696225/39064339

CASH FLOW FROM

OPERATION/ CURRENT
LIABILITIE
AVERAGE COLLECTION
PERIOD=
NET ACCOUNT
RECEIVABLE/AVERAGE
DAILY SALES
DAYS INVENTORY HELD

0.64

1.15

1.37

INVENTORY/AVERAGE
DAILY COST OF SALES
DAYS PAYABLE
OUTSTANDINGS

335049472/220329264 32727914/213405132/
/365
/365

333764071/219070516
/365

56days

56days

56days

20282491/160833820/
365

23418474/138730913/
365

25405811/143240343/
365

46days
31376270/160833820/
365

62days
33423934/138730913/
365

65days
35818355/143240343/
365

71days

88 days

91days

LEVERAGE
DEBT/ASSET
TOTAL DEBT/TOTAL
ASSET

RM

RM

RM

42392917/160423539

45469434/173903486

47615443/185204576

=0.26

=0.26

=0.26

42392917/125766590

45469434/165251558

47615443/146497641

=0.34

=0.28

=0.33

9159479/160423539

8712248/173903486

8551104/185204576

=0.06

=0.05

=0.05

DEBT/EQUITY
TOTAL DEBT/TOTAL
SHAREHOLDER EQUITY

LONG TERM DEBT/

TOTAL ASSETS

TIME INTEREST
EARNED

10755954 + 163608 / 15515057 + 265173 / 20256329 + 321855 /

163608
265173
321855

OPERATING PROFIT/
INTEREST EXPENSES
CASH INTEREST
COVERAGE
FIXED CHARGE
COVERAGE

= 66.74%

= 59.51%

= 63.94%

15108023/163608

32370568/265173

29981653/321855

=92.34%
10755954+5085565/
163608+5085565

=122%
15515057+4959874/
265173+4959874

=93%
20256329+0/
321855+0

=3.02

=3.9

=62.9

OPERATING
EFFECIENCY

ACCOUNT
RECEIVABLE
TURNOVER
= SALES / AVERAGE
ACCOUNT
RECEIVABLE
INVENTORY
TURNOVER
= COGS / AVERAGE
INVENTORY
TOTAL ASSET
TURNOVER
= SALES / AVERAGE
TOTAL ASSET
PROFITABILITY
GROSS PROFIT
MARGIN
= SALES - COGS /
SALES
OPERATING PROFIT
MARGIN (PRETAX)
= OPERATING
INCOME / SALES
NET PROFIT MARGIN
= NET INCOME /
SALES

RETURN ON TOTAL
ASSETS
=NET EARNINGS/
TOTAL ASSET

RM

RM

RM

220329264 / (
33504972 +
26970184 ) 2

213405132 / (
32727914 +
33504972 ) 2 =

219070516 / (
33364071 +
32255019 ) 2

=7.29
160833820 / (
20282491 +
21438292 ) 2

=6.44
138730913 / (
23418474 +
20282491 ) 2

=6.68
143240343 / (
25405811 +
23418474 ) 2

= 7.71
220329264 / (
82097863 +
78537143 ) 2

= 6.35
213405132 / (
83299841 +
82097863 ) 2

= 5.87
219070516 / (
78048431 +
83291427 ) 2

= 2.74
RM
220329264 160833820 /
220329264 = 0.2700
= 27 %
21348342 /
220329264 = 0.0969
= 9.69 %

= 2.58
RM
213405132 138730913 /
213405132 = 0.3499
= 34.99 %
35800492 /
213405132 = 0.1678
= 16.78 %

= 2.72
RM
219070516 143240343 /
219070516 = 0.3461
= 34.61 %
32742400 /
219070516 = 0.1495
= 14.95 %

7912206 /
220329264 = 0.0359
= 3.59 %

11579927 /
213405132 = 0.0543
= 5.43 %

14000734 /
219070516 = 0.0639
= 6.39 %

16070801/160423539

26880497/173903486

23338845/185204576

=0.10

=0.15

=0.13

RETURN ON EQUITY

16070801/125766590

26880497/165251558

23338845/146497641

=NET EARNING/STOCK
HOLDER EQUITY
CASH RETURN ON
ASSETS

=0.13

=0.16

=0.16

=CASH FLOW FROM

OPERATING
ACTIVITIES/TOTAL
ASSETS
MARKET MEASURE
PRICE TO EARNINGS

18741083/160423539

40596166/173903486

39564518/185204576

0.12

0.23

0.21

=MARKET PRICE OF
COMMON STOCK/
EARNING PER SHARE

= 27.00

RM

1882.2

=DIVIDEND PER
SHARE/
EARNING PER SHARE

= 33.10
1875.3

RM

= 43.34
91.55

= 0.02

= 0.47

= 191.19

= 150.00

= 165.00

441578

21088

21634

= 4.33 %

= 7.11 %

= 7.63 %

= 441578-191.19

= 439901 150.00

= 21634 165.00

= 0.01
DIVIDEND PAYOUT

RM

EARNING PER SHARE

=NET ERANING/
AVERAGE COMMON
SHARES
OUTSTANDING

234.5 + 234.5 / 2

= RM 1882.2

234.5 + 234.5 / 2

= RM 1875.3

234.5 +234.5 / 2

= RM 91.55