Financial Ratios for JFC

30,368,734,579
a. Current ratio : =1.27
23,831,414,500
16,733,346,023 + 726,002,456 + 3,376,701,591
b. Quick ratio : = 0.87
23,831,414,500
c. Accounts Receivable Turnover Ratio:
5,432,775,539 + 3,376,701,591
Average Accounts Receivable : = 4,404,738,565
2
108,020,745,396
Accounts Receivable Turnover Ratio: = 24.52
4,404,738,565
d. Inventory Turnover Ratio:
5,478,416,309 + 5,987,346,224
Average Inventory : = 5,732,881,266.5
2
92,815,488,315
Inventory Turnover Ratio : = 16.19
5,732,881,266.5
e. Turnover in days:
365
Receivable turnover in days : = 14.89
24.52
365
Inventory turnover in days : = 22.54
16.19
7,730,119,679 + 267,618,436
f. Times-interest-earned Ratio : = 29.88
267,618,436
38,446,947,773
g. Debt Ratio : = 0.53
72,728,352,258
38,446,947,773
h. Debt-to-equity ratio : = 1.12
34,281,404,485
6,053,508,622
i. Return on Sales : = 0.06
108,992,340,770
6,053,508,622 + 267,618,436 (1−0.30)
j. Return on Assets : 267,618,436
= 23.32
k. Return on Stockholders’ Equity :
34,281,404,485 + 31,756,589,904
Average Common Stockholders’ Equity: = 33,018,997,194.5
2
6,053,508,622
Return on Stockholders’ Equity: = 0.18
33,018,997,194.5
6,164,735,373
l. Earnings per share : = 5.75
1,072,616,009
4.89
m. Price-earnings ratio : = 0.85
5.75
1.86
n. Dividend Yield : 4.89
= 0.38
o. Dividend payout ratio :