Liquidity Ratio

year current asset current liability current ratio=current asset/current liab

2010 2094976 2310362 0.9067739168
2011 2228669 2269617 0.9819581894
2012 2099423 2245030 0.9351425148
2013 2186828 2273246 0.9619847566
2014 2393694 2274000 1.0526358839

Year current asset current liability net working capital=current asset-current liability
2010 2094976 2310362 -215386
2011 2228669 2269617 -40948
2012 2099423 2245030 -145607
2013 2186828 2273246 -86418
2014 2393694 2274000 119694

year Current assent-inventory current liability Acid test ratio=(c.A-inventory)/c.liability

2010 1120254 2310362 0.4848824556
2011 1120479 2269617 0.4936863797
2012 1100764 2254030 0.4883537486
2013 1303961 2273246 0.5736119188
2014 1576570 2274000 0.6933025506

Year Cash current liability Cash ratio=Cash/Current liability

2010 282170 2310362 0.1221323758
2011 257449 2269617 0.113432795
2012 144013 2245030 0.0641474724
2013 255010 2273246 0.1121787963
2014 219527 2274000 0.0965378188

Leverage Ratio
year Total debt Shareholder's equity Debt to equity ratio=Total debt/shareholder's equ
2010 2314385 669800 3.4553374142
2011 2539613 599330 4.2374201191
2012 2415570 588891 4.1018966158
2013 2389521 648909 3.682366865
2014 2480091 752059 3.2977346192

year Total debt Total Assets

2010 2314385
2011 2539613 2539613
2012 2415570 2415570
2013 2389521 3038430
2014 2480091 3232150

year CGS inventory Inventory turnover ratio=CGS/inventory

 2010 2577550 974722 2.6443950172
2011 2831240 1108190 2.5548326551
2012 3253590 998659 3.2579589229
2013 3239472 882867 3.6692638869
2014 3411771 817124 4.1753405848

Year days turnover Inventory turnover in days

2010 360 2.64 136.3636363636
2011 360 2.55 141.1764705882
2012 360 3.25 110.7692307692
2013 360 3.66 98.3606557377
2014 360 4.17 86.3309352518
Year sales Receivable account receivable turnover ratio=sales/receivable
2010 3359276 599377 5.6046127896
2011 3571510 655993 5.4444330961
2012 4052009 694265 5.836401086
2013 4167303 827388 5.036697414
2014 4500893 1083418 4.1543457834

Year Days Turnover Average collection period=Days/turnover

2010 360 5.6 64.2857142857
2011 360 5.44 66.1764705882
2012 360 5.83 61.7495711835
2013 360 5.03 71.5705765408
2014 360 4.15 86.7469879518

year net sales gross profit Gross profit ratio=(gross profit/net sales)*100
2010 3359276 781726 23.270669037
2011 3571510 740270 20.7270874224
2012 4052009 798419 19.7042750892
2013 4167303 927831 22.2645437589
2014 4500893 1089122 24.1979091705

Year EBIT sales operating profit ratio=(EBIT/sales)*100

2010 124435 3359276 3.7042207904
2011 143774 3571510 4.0255802168
2012 198682 4052009 4.903296118
2013 264398 4167303 6.3445830553
2014 315048 4500893 6.9996776195

year net profit after tax net sales Net profit ratio=(net profit after tax/net sales)100
2013 58933 4167303 1.414176027
2014 97508 4500893 2.1664145315

Year net profit after tax total asset return on investment=(net profit after tex/total as
 2013 58933 3038430 1.939587221
2014 97508 3232150 3.0168154325

Year net income shareholder's equity return on equity=net profit after tax/shareholder's
2010 116221 669800 0.1735159749
2011 70470 599330 0.1175812991
2012 10439 588891 0.0177265402
2013 60018 648909 0.0924906266
2014 112243 752059 0.1492475989

Balance Sheet
ITEMS 2010 2011 2012
pro.,plant,equ. 715499 686898 634304
intangibles 40750 54263 55263
investment 6962 4086 5567
long term loan 9928 14742 15437
log term deposit 13580 17119 19263
Deferred taxation 96022 131685 176685
stores 8375 8574 10778
stock in trade 966347 1099616 987881
trade debts 599377 655993 694265
loans and advances 47633 26920 42764
trade deposits 19638 12127 12654
other receivables 65928 37487 45082
net taxation 105508 103503 141906
short term invest. 0 0 20080
cash 282170 257449 144013
share capital 181864 181864 181864
reserves 277593 219469 219307
long term financing 0 220000 115000
staff retirement ben. 47352 47865
finance lease 4023 2644 7675
Accrued finance cost 44420 48460 41008
current maturity of 50000 105000 105000
LT finan.
subj.to finance lease 2112 447 1883
short term borrowing 1253553 974979 1000696
Cont. & commit. 2314385 2539613 2415570
Income statement
items 2010 2011 2012
Sales 3359276 3571510 4052009
cost of sale 2577550 2831240 3253590
gross profit 781726 740270 798419
Dist. Costs 601954 521739 534128
Adm. Expense 133335 141669 143872
operating profit 46437 76862 120419
other income 126321 69504 87528
other changes 48323 2592 9265
finance cost 252734 214435 205762
pro./loss before tax -128299 -70661 -7080
taxation -12078 -191 3359
pro./loss after tax -116221 -70470 -10439
Fair value gain 0 0 0
Remeasurement 0 0 0
urrent ratio=current asset/current liability

g capital=current asset-current liability

tio=(c.A-inventory)/c.liability

Cash/Current liability

uity ratio=Total debt/shareholder's equity

urnover ratio=CGS/inventory
urnover in days

eivable turnover ratio=sales/receivable

lection period=Days/turnover

ratio=(gross profit/net sales)*100

rofit ratio=(EBIT/sales)*100

atio=(net profit after tax/net sales)100

nvestment=(net profit after tex/total asset)*100

quity=net profit after tax/shareholder's equity

2013 2014
579585 595229
49677 52263
12810 4086 282170
22731 20839 257449
17196 16284 144013
156457 162901 255010
6288 6952 219527
810836 875915
1083418 827388
63528 57023
10857 13724
48734 40674
115023 126742
0 18883
255010 219527
181864 181864
385317 280734
147550 50000
54535 60692
4006 5583
930528 952876
40164 37481
105600 65000
1584 2091
1196124 1215798
2480091 2389521

2013 2014
4167303 4500893
3239472 3411771
927831 1089122
595568 708993
153839 181522
178424 198607
97244 126106
11270 9665
164115 166086
100283 148962
41350 51454
58933 97508
6430
1085 8305