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Ratio Name 2016 Interpretation 2015 Interpretation

Current Ratio 2.04 This is another test of short-term 2.00 This is another test of short-
liquidity, determined by dividing term liquidity, determined by
current assets by current dividing current assets by
liabilities. current liabilities.
In PRAN-RFL case which equals
2.04 means that the company is In PRAN-RFL case which equals
well-positioned to cover its 2.00 means that the company is
current or short-term liabilities. well-positioned to cover its
current or short-term liabilities.
The current ratio inherently
assumes that PRAN-RFL would or
could liquidate all of most of its
current assets and convert them
to cash to cover these liabilities.
Quick Ratio 1.09 By focusing on the current assets 0.96 This measures Targets ability to
that are generally the easiest to meet its obligations without
convert to cash, the quick ratio is selling off inventory; the higher
conceivably a better barometer of the result, the better.
the coverage provided by these
assets for the PRAN-RFL In PRAN-RFL case QRatio equals
companys current liabilities 0.96 in 2015. If this number
should company experience declines over time or falls short
financial difficulties. of investor benchmark, investor
may be investing too much
In PRAN-RFL case QRatio equals capital in inventory or investor
1.09 in 2016, It could be telling us may have taken on too much
that the companys balance sheet short-term debt.
is over-leveraged. The company is
having a hard time collecting its
account receivables or perhaps
the company is paying its bills too
quickly.
Debt to Equity 0.55 In 2016 long-term creditors will 0.54 In brief, divide total debt by
view this number as a measure of total equity. In PRAN-RFLs case,
how aggressive PRAN-RFL the denominator is termed a
company is. If business is already shareholders investment
levered up with debt, they may be because PRAN-RFL is a public
reluctant to offer additional LTD. company.
financing.
In 2015 long-term creditors will
view this number as a measure
of how aggressive PRAN-RFL
company is. If business is
already levered up with debt,
they may be reluctant to offer
additional financing.
Debt to Asset 0.35 Debt ratio give users a general 0.35 The debt to total assets ratio is
idea of the company's overall debt an indicator of financial
load as well as its mix of equity leverage.
and debt.
In 2016, 35% of the PRAN-RFL's Also in 2015, 35% of the
assets are financed by the company's assets are financed
creditors or debt (and therefore by the creditors or debt (and
65% is financed by the owners). therefore 65% is financed by
the owners).
In 2016, for investor, the company
is solvent, has enough cash to In 2015, for investor, the
meet its current obligations, and company is solvent, has enough
successful enough to pay a return cash to meet its current
on their investment. obligations, and successful
enough to pay a return on their
investment.
Inventory Turnover 6.70 Inventory turnover is a ratio 6.40 The inventory turnover ratio is
showing how many times a an efficiency ratio that shows
company's inventory is sold and how effectively inventory is
replaced over a period of time. managed by comparing cost of
goods sold with average
In 2016, PRAN-RFLs inventory inventory for a period
turns is on hand approximately
seven days. Also, In 2016, PRAN-RFLs
inventory turns is on hand
That means company control its approximately seven days.
merchandisers very well, which
shows the company does not That means company control
overspend by buying too much its merchandisers very well,
inventory and wastes resources by which shows the company does
storing non-salable inventory. not overspend by buying too
much inventory and wastes
resources by storing non-salable
inventory.
A/R Turnover 29 Accounts receivable turnover is an 23 The accounts receivable
efficiency ratio or activity ratio turnover ratio measures how
that measures how many times a many times a business can
business can turn its accounts collect its average accounts
receivable into cash during a receivable during the year.
period.
As you can see, PRAN-RFLs
As you can see, PRAN-RFLs turnover is 23 DAYS. This means
turnover is 29 DAYS. This means that PRAN-RFL collects their
that PRAN-RFL collects their receivables once in 2016 at 23
receivables once in 2016 at 29 days. In other words, when
days. In other words, when PRAN- PRAN-RFL makes a credit sale, it
RFL makes a credit sale, it will take will take 23 days to collect the
29 days to collect the cash from cash from that sale.
that sale.
Net Profit Margin 9.80 Net profit margin is one of the 9.89 It can give a more accurate view
most important indicators of a of how profitable a business is
business's financial health. than its cash flow, and by
tracking increases and
In 2016, PRAN-RFLs NPM is euqal decreases in its net profit
to 9.80 from 9.89 in 2015 which is margin.
slightly decresed, but Compared
with industry average, it tells PRAN-RFLs NPM is euqal to
investors how well the 9.89 in 2015, it tells investors
management and operations of a how well the management and
company are performing against operations of a company are
its competitors so far. performing against its
competitors.
ROA 20.10 The return on assets ratio, often 21.10 The return on assets ratio or
called the return on total assets, is ROA measures how efficiently a
a profitability ratio that measures company can manage its assets
the net income produced by total to produce profits during a
assets during a period by period.
comparing net income to the
average total assets. Every BDT that PRAN-RFL
invested in assets during the
Every BDT that PRAN-RFL invested 2015 produced 21.10 of net
in assets during the 2016 income. Depending on the
produced 20.10 of net income. Bangladeshi economy, this can
Depending on the Bangladeshi be a healthy return rate no
economy, this can be a healthy matter what the investment is.
return rate no matter what the
investment is.
EPS 14.39 Earning per share (EPS), also 4.38 This is the amount of money
called net income per share, is a each share of stock would
market prospect ratio that receive if all of the profits were
measures the amount of net distributed to the outstanding
income earned per share of stock shares at the end of the year.
outstanding.
As we can see in 2016, PRAN-
As we can see in 2016, PRAN-RFLs RFLs EPS for the year is 4.38.
EPS for the year is 14.39. This This means that if PRAN-RFL
means that if PRAN-RFL distributed every BDT of income
distributed every BDT of income to its shareholders, each share
to its shareholders, each share would receive 4.38 BDT.
would receive 14.39 BDT.

14.39 EPS is higher earnings per


share ratio in 2016 and makes the
stock price of a company rise in
2016 also more profitable and the
company has more profits to
distribute to its shareholders in
2016.
P/E Ratio 23.62 P/E ratio is a market prospect 16.35 The price earnings ratio shows
ratio that calculates the market what the market is willing to
value of a stock relative to its pay for a stock based on its
earnings by comparing the market current earnings.
price per share by the earnings
per share. As we can see, the PRAN-RFLs
ratio is 16.35 times. This means
As we can see, the PRAN-RFLs that investors are willing to pay
ratio is 23.62 times. This means 16.35 BDT for every BDT of
that investors are willing to pay earnings. In other words, this
23.62 BDT for every BDT of stock is trading at a multiple of
earnings. In other words, this 16.35.
stock is trading at a multiple of
23.62.

In 2016, indicated positive future


performance and investors are
willing to pay more for this
companys shares, also investors
anticipate higher performance
and growth in the future.