Performance Ratios
Market Value Added (MVA):
MVA=(Company’s market value) minus(Invested capital)
Market to book=Market value of shares/Book value of shares
Data on market value are not available.
Hence the above performance ratios cannot be calculated
Profitability Ratios
Return on capital(ROC)=(Net Income –Dividend)/(Debt+Equity)
Dividend information is not available
Return on capital(ROC)=(Net Income)/Average (Debt+Equity)
Return on asset(ROA)=Net Income/(Average total asset)
Return on Equity(ROE)=Net Income/(Average Equity)
A
B
(A+B)/2
Dec 31 2015
Dec 31 2014
2015Average
C
Net income
5139
D
Debt
9246
8432
8839
E
Equity
11747
13142
12444.5
F
Debt+Equity
20993
21574
21283.5
G
Total asset
25707
25509
25608
H=C/F
Return on capital(ROC)
0.241454648
I=C/G
Return on asset(ROA)
0.200679475
J=C/E
Return on Equity(ROE)
0.412953514
Return on capital(ROC)
24.15%
Return on asset(ROA)
20.07%
Return on Equity(ROE)
41.30%
Efficiency Ratios
Profit margin=Net Profit/Sales
Operating Profit margin=Operating Profit/Sales
Asset turnover=Sales/Average Total Assets
Inventory turnover(cogs)=Cost of goods sold/Average total inventory
Days in inventory=365/inventory turnover(cogs)
Inventory turnover is also calculated from sales:
Inventory turnover (Sales)=Sales/average total inventory
Days sales in inventory=365/inventory turnover (sales)
A
B
(A+B)/2
Dec 31 2015
Dec 31 2014
2015Average
C
Net income
5139
D
Operating Income
6946
E
Sales
30274
F
Total assets
25707
25509
25608
G
Cost of goods sold
15383
H
Total inventory
3518
3706
3612
I=C/E
Profit margin
0.16974962
J=D/E
Operating Profit margin
0.229437801
K=E/F
Asset turnover
1.182208685
L=G/H
Inventory turnover(cogs)
4.258859358
M=365/L
Days in inventory
85.70369889
N=E/H
Inventory turnover (Sales)
8.381506091
P=365/N
Days sales in inventory
43.54825923
Profit margin
16.97%
Operating Profit margin
22.94%
Asset turnover
1.18220868
Inventory turnover(cogs)
4.25885936
Days in inventory
85.7036989
Days
Inventory turnover (Sales)
8.38150609
Days sales in inventory
43.5482592
Days
A
B
(A+B)/2
Dec 31 2015
Dec 31 2014
2015Average
C
Net income
5139
D
Debt
9246
8432
8839
E
Equity
11747
13142
12444.5
F
Debt+Equity
20993
21574
21283.5
G
Total asset
25707
25509
25608
H=C/F
Return on capital(ROC)
0.241454648
I=C/G
Return on asset(ROA)
0.200679475
J=C/E
Return on Equity(ROE)
0.412953514
Solution
Performance Ratios
Market Value Added (MVA):
MVA=(Company’s market value) minus(Invested capital)
Market to book=Market value of shares/Book value of shares
Data on market value are not available.
Hence the above performance ratios cannot be calculated
Profitability Ratios
Return on capital(ROC)=(Net Income –Dividend)/(Debt+Equity)
Dividend information is not available
Return on capital(ROC)=(Net Income)/Average (Debt+Equity)
Return on asset(ROA)=Net Income/(Average total asset)
Return on Equity(ROE)=Net Income/(Average Equity)
A
B
(A+B)/2
Dec 31 2015
Dec 31 2014
2015Average
C
Net income
5139
D
Debt
9246
8432
8839
E
Equity
11747
13142
124.
Performance RatiosMarket Value Added (MVA)MVA=(Company’s market.pdf
1. Performance Ratios
Market Value Added (MVA):
MVA=(Company’s market value) minus(Invested capital)
Market to book=Market value of shares/Book value of shares
Data on market value are not available.
Hence the above performance ratios cannot be calculated
Profitability Ratios
Return on capital(ROC)=(Net Income –Dividend)/(Debt+Equity)
Dividend information is not available
Return on capital(ROC)=(Net Income)/Average (Debt+Equity)
Return on asset(ROA)=Net Income/(Average total asset)
Return on Equity(ROE)=Net Income/(Average Equity)
A
B
(A+B)/2
Dec 31 2015
Dec 31 2014
2015Average
C
Net income
5139
D
Debt
9246
8432
8839
E
Equity
11747
13142
12444.5
F
Debt+Equity
20993
21574
2. 21283.5
G
Total asset
25707
25509
25608
H=C/F
Return on capital(ROC)
0.241454648
I=C/G
Return on asset(ROA)
0.200679475
J=C/E
Return on Equity(ROE)
0.412953514
Return on capital(ROC)
24.15%
Return on asset(ROA)
20.07%
Return on Equity(ROE)
41.30%
Efficiency Ratios
Profit margin=Net Profit/Sales
Operating Profit margin=Operating Profit/Sales
Asset turnover=Sales/Average Total Assets
Inventory turnover(cogs)=Cost of goods sold/Average total inventory
Days in inventory=365/inventory turnover(cogs)
Inventory turnover is also calculated from sales:
Inventory turnover (Sales)=Sales/average total inventory
Days sales in inventory=365/inventory turnover (sales)
A
B
(A+B)/2
Dec 31 2015
Dec 31 2014
2015Average
3. C
Net income
5139
D
Operating Income
6946
E
Sales
30274
F
Total assets
25707
25509
25608
G
Cost of goods sold
15383
H
Total inventory
3518
3706
3612
I=C/E
Profit margin
0.16974962
J=D/E
Operating Profit margin
0.229437801
K=E/F
Asset turnover
1.182208685
L=G/H
Inventory turnover(cogs)
4.258859358
M=365/L
Days in inventory
4. 85.70369889
N=E/H
Inventory turnover (Sales)
8.381506091
P=365/N
Days sales in inventory
43.54825923
Profit margin
16.97%
Operating Profit margin
22.94%
Asset turnover
1.18220868
Inventory turnover(cogs)
4.25885936
Days in inventory
85.7036989
Days
Inventory turnover (Sales)
8.38150609
Days sales in inventory
43.5482592
Days
A
B
(A+B)/2
Dec 31 2015
Dec 31 2014
2015Average
C
Net income
5139
D
Debt
9246
8432
5. 8839
E
Equity
11747
13142
12444.5
F
Debt+Equity
20993
21574
21283.5
G
Total asset
25707
25509
25608
H=C/F
Return on capital(ROC)
0.241454648
I=C/G
Return on asset(ROA)
0.200679475
J=C/E
Return on Equity(ROE)
0.412953514
Solution
Performance Ratios
Market Value Added (MVA):
MVA=(Company’s market value) minus(Invested capital)
Market to book=Market value of shares/Book value of shares
Data on market value are not available.
Hence the above performance ratios cannot be calculated
Profitability Ratios
Return on capital(ROC)=(Net Income –Dividend)/(Debt+Equity)
6. Dividend information is not available
Return on capital(ROC)=(Net Income)/Average (Debt+Equity)
Return on asset(ROA)=Net Income/(Average total asset)
Return on Equity(ROE)=Net Income/(Average Equity)
A
B
(A+B)/2
Dec 31 2015
Dec 31 2014
2015Average
C
Net income
5139
D
Debt
9246
8432
8839
E
Equity
11747
13142
12444.5
F
Debt+Equity
20993
21574
21283.5
G
Total asset
25707
25509
25608
H=C/F
Return on capital(ROC)
0.241454648
7. I=C/G
Return on asset(ROA)
0.200679475
J=C/E
Return on Equity(ROE)
0.412953514
Return on capital(ROC)
24.15%
Return on asset(ROA)
20.07%
Return on Equity(ROE)
41.30%
Efficiency Ratios
Profit margin=Net Profit/Sales
Operating Profit margin=Operating Profit/Sales
Asset turnover=Sales/Average Total Assets
Inventory turnover(cogs)=Cost of goods sold/Average total inventory
Days in inventory=365/inventory turnover(cogs)
Inventory turnover is also calculated from sales:
Inventory turnover (Sales)=Sales/average total inventory
Days sales in inventory=365/inventory turnover (sales)
A
B
(A+B)/2
Dec 31 2015
Dec 31 2014
2015Average
C
Net income
5139
D
Operating Income
6946
E
Sales
30274
8. F
Total assets
25707
25509
25608
G
Cost of goods sold
15383
H
Total inventory
3518
3706
3612
I=C/E
Profit margin
0.16974962
J=D/E
Operating Profit margin
0.229437801
K=E/F
Asset turnover
1.182208685
L=G/H
Inventory turnover(cogs)
4.258859358
M=365/L
Days in inventory
85.70369889
N=E/H
Inventory turnover (Sales)
8.381506091
P=365/N
Days sales in inventory
43.54825923
Profit margin
16.97%
9. Operating Profit margin
22.94%
Asset turnover
1.18220868
Inventory turnover(cogs)
4.25885936
Days in inventory
85.7036989
Days
Inventory turnover (Sales)
8.38150609
Days sales in inventory
43.5482592
Days
A
B
(A+B)/2
Dec 31 2015
Dec 31 2014
2015Average
C
Net income
5139
D
Debt
9246
8432
8839
E
Equity
11747
13142
12444.5
F
Debt+Equity
20993