1.

LIQUIDITY RATIO

𝐂𝐔𝐑𝐑𝐄𝐍𝐓 𝐀𝐒𝐄𝐓
A. 𝐂𝐔𝐑𝐑𝐄𝐍𝐓 𝐑𝐀𝐓𝐈𝐎 = X100%
𝐂𝐔𝐑𝐑𝐄𝐍 𝐋𝐈𝐀𝐁𝐈𝐋𝐈𝐓𝐈𝐄𝐒

𝐂𝐔𝐑𝐑𝐄𝐍𝐓 𝐀𝐒𝐒𝐄𝐓−𝐈𝐍𝐕𝐄𝐍𝐓𝐎𝐑𝐘
B. 𝐐𝐔𝐈𝐂𝐊 𝐑𝐀𝐓𝐈𝐎 = X100%
CURREN LIABILITIES

2. PROFITABILITY RATIO

𝐍𝐄𝐓 𝐏𝐑𝐎𝐅𝐈𝐓 𝐁𝐄𝐅𝐎𝐑𝐄 𝐓𝐀𝐗

A. 𝐍𝐄𝐓 𝐏𝐑𝐎𝐅𝐈𝐓 𝐌𝐀𝐑𝐆𝐈𝐍 = X100%
𝐍𝐄𝐓 𝐒𝐀𝐋𝐄𝐒

𝐍𝐄𝐓 𝐏𝐑𝐎𝐅𝐈𝐓 𝐁𝐄𝐅𝐎𝐑𝐄 𝐓𝐀𝐗

B. 𝐑𝐄𝐓𝐔𝐑𝐍 𝐎𝐍 𝐈𝐍𝐕𝐄𝐒𝐓𝐌𝐄𝐍𝐓 = X100%
𝐓𝐎𝐓𝐀𝐋 𝐀𝐒𝐒𝐄𝐓

C. 𝐄𝐀𝐑𝐍𝐈𝐍𝐆 𝐏𝐄𝐑 𝐒𝐇𝐀𝐑𝐄 =

𝐍𝐄𝐓 𝐏𝐑𝐎𝐅𝐈𝐓 𝐀𝐅𝐓𝐄𝐑 𝐓𝐀𝐗−𝐏𝐑𝐄𝐅𝐄𝐑𝐑𝐄𝐃 𝐁𝐔𝐑𝐃𝐄𝐍
𝐀𝐕𝐄𝐑𝐀𝐆𝐄 𝐍𝐔𝐌𝐁𝐄𝐑 𝐎𝐅 𝐂𝐎𝐌𝐌𝐎𝐍 𝐒𝐇𝐀𝐑𝐄𝐒

3. ACTIVITY RATIO

𝐍𝐄𝐓 𝐒𝐀𝐋𝐄𝐒
A. 𝐈𝐍𝐕𝐄𝐍𝐓𝐎𝐑𝐘 𝐓𝐔𝐑𝐍𝐎𝐕𝐄𝐑 =
𝐈𝐍𝐕𝐄𝐍𝐓𝐎𝐑𝐘

𝐀𝐂𝐂𝐎𝐔𝐍𝐓 𝐑𝐄𝐂𝐄𝐈𝐕𝐀𝐁𝐋𝐄
B. 𝐀𝐕𝐄𝐑𝐀𝐆𝐄 𝐂𝐎𝐋𝐋𝐄𝐂𝐓𝐈𝐎𝐍 𝐏𝐄𝐑𝐈𝐎𝐃 =
𝐒𝐀𝐋𝐄𝐒 𝐏𝐄𝐑 𝐘𝐄𝐀𝐑∶ 𝟑𝟔𝟓

𝐂𝐀𝐒𝐇
C. CASH TURNOVER=
𝐒𝐀𝐋𝐄𝐒 𝐏𝐄𝐑 𝐘𝐄𝐀𝐑∶𝟑𝟔𝟓

4. LEVERAGE RATIO

𝐓𝐎𝐓𝐀𝐋 𝐃𝐄𝐁𝐓
A. 𝐃𝐄𝐁𝐓 𝐑𝐀𝐓𝐈𝐎 =
𝐓𝐎𝐓𝐀𝐋 𝐀𝐒𝐒𝐄𝐓
1. LIQUIDITY RATIO

 𝐂𝐔𝐑𝐑𝐄𝐍𝐓 𝐑𝐀𝐓𝐈𝐎

𝟏.𝟎𝟎𝟕.𝟖𝟒𝟖.𝟎𝟎𝟓
2015 = X100% = 84.27886%
𝟏.𝟏𝟗𝟓.𝟖𝟒𝟗.𝟏𝟐𝟏

𝟏.𝟏𝟔𝟓.𝟏𝟑𝟑.𝟑𝟎𝟐
2016 = X100% = 74.51721%
𝟏.𝟓𝟔𝟑.𝟓𝟕𝟔.𝟏𝟐𝟏

 𝐐𝐔𝐈𝐂𝐊 𝐑𝐀𝐓𝐈𝐎

𝟏.𝟎𝟎𝟕.𝟖𝟒𝟖.𝟎𝟎𝟓−𝟗𝟏.𝟔𝟑𝟏.𝟐𝟑𝟏
2015 = X100% =
𝟏.𝟏𝟗𝟓.𝟖𝟒𝟗.𝟐𝟏𝟐

𝟏.𝟏𝟔𝟓.𝟏𝟑𝟑.𝟑𝟎𝟐−𝟏𝟎𝟖.𝟗𝟓𝟒.𝟒𝟓𝟕
2016 = X100% =
𝟏.𝟓𝟔𝟑.𝟓𝟕𝟔.𝟏𝟐𝟏

2. PROFITABILITY RATIO

 𝐍𝐄𝐓 𝐏𝐑𝐎𝐅𝐈𝐓 𝐌𝐀𝐑𝐆𝐈𝐍

𝟏𝟎𝟔.𝟔𝟔𝟎.𝟏𝟒𝟕
2015 = X100% =
𝟑.𝟖𝟏𝟒.𝟗𝟖𝟗.𝟕𝟒𝟓

𝟏𝟕.𝟕𝟗𝟎.𝟕𝟎𝟎
2016 = X100% =
𝟑.𝟖𝟔𝟑.𝟗𝟐𝟏.𝟓𝟔𝟓

 𝐑𝐄𝐓𝐔𝐑𝐍 𝐎𝐍 𝐈𝐍𝐕𝐄𝐒𝐓𝐌𝐄𝐍𝐓

𝟏𝟎𝟔.𝟔𝟔𝟎.𝟏𝟒𝟕
2015 = X100% =
𝟑.𝟑𝟏𝟎.𝟎𝟏𝟎.𝟗𝟖𝟔

𝟏𝟕.𝟕𝟗𝟎.𝟕𝟎𝟎
2016 = X100% =
𝟑.𝟕𝟑𝟕.𝟓𝟔𝟗.𝟑𝟗𝟎
  𝐄𝐀𝐑𝐍𝐈𝐍𝐆 𝐏𝐄𝐑 𝐒𝐇𝐀𝐑𝐄

𝟕𝟕.𝟗𝟕𝟒.𝟏𝟔𝟏
2015 = =
𝟐𝟗.𝟗𝟗𝟗.𝟗𝟗𝟗.𝟗𝟗𝟗

𝟕𝟕.𝟗𝟕𝟒.𝟏𝟔𝟏
= =
𝟐𝟓.𝟖𝟔𝟖.𝟗𝟐𝟔.𝟔𝟑𝟐

𝟗.𝟑𝟔𝟒.𝟖𝟓𝟖
2016 = =
𝟐𝟗.𝟗𝟗𝟗.𝟗𝟗𝟗.𝟗𝟗𝟗

𝟗.𝟑𝟔𝟒.𝟖𝟓𝟖
= =
𝟐𝟓.𝟖𝟔𝟖.𝟗𝟐𝟔.𝟔𝟑𝟐

3. ACTIVITY RATIO

 𝐈𝐍𝐕𝐄𝐍𝐓𝐎𝐑𝐘 𝐓𝐔𝐑𝐍𝐎𝐕𝐄𝐑

𝟑.𝟖𝟏𝟒.𝟗𝟖𝟗.𝟕𝟒𝟓
2015 = =
𝟗𝟏.𝟔𝟑𝟏.𝟐𝟑𝟏

𝟑.𝟖𝟔𝟑.𝟗𝟐𝟏.𝟓𝟔𝟓
2016 = =
𝟏𝟎𝟖.𝟗𝟓𝟒.𝟒𝟓𝟕

 𝐀𝐕𝐄𝐑𝐀𝐆𝐄 𝐂𝐎𝐋𝐋𝐄𝐂𝐓𝐈𝐎𝐍 𝐏𝐄𝐑𝐈𝐎𝐃

𝟏𝟕.𝟓𝟖𝟏.𝟓𝟓𝟑+𝟏𝟏𝟗.𝟐𝟎𝟗.𝟎𝟓𝟑+𝟐.𝟑𝟏𝟖.𝟓𝟓𝟖
2015 = =
𝟑.𝟖𝟏𝟒.𝟗𝟖𝟗.𝟕𝟒𝟓

𝟐𝟏.𝟏𝟕𝟐.𝟕𝟑𝟎+𝟏𝟖𝟕.𝟓𝟕𝟗.𝟏𝟑𝟒+𝟑.𝟕𝟏𝟔.𝟒𝟑𝟏
2016 = =
𝟑.𝟖𝟔𝟑.𝟗𝟐𝟏.𝟓𝟔𝟓
  CASH TURNOVER

𝟓𝟏𝟗.𝟗𝟕𝟐.𝟔𝟓𝟓
2015 = =
𝟑.𝟖𝟏𝟒.𝟗𝟖𝟗.𝟕𝟒𝟓

𝟓𝟕𝟖.𝟕𝟎𝟐.𝟕𝟑𝟗
2016 = =
𝟑.𝟖𝟔𝟑.𝟗𝟐𝟏.𝟓𝟔𝟓

4. LEVERAGE RATIO

 DEBT RATIO

𝟏.𝟏𝟗𝟓.𝟖𝟒𝟗.𝟏𝟐𝟏+𝟏.𝟏𝟔𝟑.𝟒𝟑𝟖.𝟔𝟖𝟎
2015 = =
𝟑.𝟑𝟏𝟎.𝟎𝟏𝟎.𝟗𝟖𝟔

𝟏.𝟓𝟔𝟑.𝟓𝟕𝟔.𝟏𝟐𝟏+𝟏.𝟏𝟔𝟒.𝟎𝟗𝟔.𝟎𝟓𝟎
2016 = =
𝟑.𝟕𝟑𝟕.𝟓𝟔𝟗.𝟑𝟗𝟎