5.

00
Current Ratio
4.50

4.00

3.50

3.00

2.50

2.00

1.50

1.00

0.50

0.00
2013 2014 2015 2016 2017
Victorias Milling Company Inc. 4.23 1.75 4.32 2.60 2.56
AgriNurture Inc. 1.26 0.96 0.57 0.71 1.94
Calata Corporation 1.24 1.15 1.2 1.46 1.63
Vitarich Coporation 0.76 1.01 1.1 0.98 1.28
Swift Foods Inc. 0.73 0.65 0.61 0.57 0.25
Average 1.64 1.1 1.56 1.26 1.53

AgriNurture’s current ratios from 2013-2017 are lower than the industry average. It has a lower degree of
liquidity compared to other companies. The lowest recorded ratio was on 2015, which is 0.57.
 Quick Ratio
4.00

3.50

3.00

2.50

2.00

1.50

1.00

0.50

0.00
2013 2014 2015 2016 2017
Victorias Milling Company Inc. 3.22 1.49 3.70 2.13 1.53
AgriNurture Inc. 0.96 0.82 0.50 0.63 1.31
Calata Corporation 0.93 0.8 0.52 0.74 0.79
Vitarich Coporation 0.49 0.81 0.85 0.76 0.96
Swift Foods Inc. 0.65 0.6 0.55 0.51 0.21
Average 1.25 0.85 1.22 0.95 0.96

AgriNurture’s ratios over the 5-year period are lower than the industry’s average, with its lowest recorded
on 2015. Because of loe high quick ratio, it indicates that the companies of the similar industry are more
liquid.
 Inventory Turnover
80.00

70.00

60.00

50.00

40.00

30.00

20.00

10.00

0.00
2013 2014 2015 2016 2017
Victorias Milling Company Inc. 7.23 12.30 6.20 8.95 8.16
AgriNurture Inc. 29.4 25.95 14.92 6.01 24.35
Calata Corporation 4.76 5.34 7.92 6.38 5.67
Vitarich Coporation 5.29 5.86 9.75 10.97 11.67
Swift Foods Inc. 46.74 42.40 34.46 33.78 66.81
Average 18.68 18.37 14.65 13.22 23.33

AgriNurture’s inventory turnover is not consistent over the years, having its highest at 2014 and lowest at
2016. It indicates that its sales and inventory level are not as consistent compared to the other companies.
 Days Inventory
90.00

80.00

70.00

60.00

50.00

40.00

30.00

20.00

10.00

0.00
2013 2014 2015 2016 2017
Victorias Milling Company Inc. 50.51 29.67 58.91 40.77 44.72
AgriNurture Inc. 12.41 14.07 24.46 60.77 14.99
Calata Corporation 76.62 68.3 46.09 57.21 64.37
Vitarich Coporation 68.1 62.29 37.44 33.27 31.28
Swift Foods Inc. 7.81 8.61 10.59 10.81 5.46
Average 43.09 36.59 35.5 40.56 32.16

AgriNurture’s days inventory is mostly lower than the average. Although it was lower than the average,
its peak was recorded on 2016, surpassing the other companies. It only means that it was not able to sell
a lot of its inventory on 2016.
 Debt Ratio
0.80

0.70

0.60

0.50

0.40

0.30

0.20

0.10

0.00
2013 2014 2015 2016 2017
Victorias Milling Company Inc. 0.61 0.35 0.29 0.41 0.39
AgriNurture Inc. 0.52 0.68 0.75 0.67 0.35
Calata Corporation 0.49 0.48 0.47 0.46 0.43
Vitarich Coporation 0.64 0.68 0.68 0.7 0.56
Swift Foods Inc. 0.66 0.69 0.64 0.65 0.7
Average 0.58 0.58 0.57 0.58 0.49

Victorias Milling Company Inc. AgriNurture Inc. Calata Corporation

Vitarich Coporation Swift Foods Inc. Average

AgriNurture’s debt ratio is mostly higher than the average. Its peak occurred on 2015 and recorded as the
highest among the companies within the same industry. Having a high debt ratio means that it has higher
degree of indebtedness compared to others.
 Bank Debt to Equity
3.50

3.00

2.50

2.00

1.50

1.00

0.50

0.00
2013 2014 2015 2016 2017
Victorias Milling Company Inc. 1.42 0.54 0.42 0.69 0.65
AgriNurture Inc. 1.10 2.13 3.06 2.07 0.54
Calata Corporation 0.97 0.94 0.9 0.84 0.74
Vitarich Coporation 1.74 2.15 2.11 2.29 1.26
Swift Foods Inc. 1.91 2.18 1.79 1.86 2.35
Average 1.38 1.59 1.66 1.55 1.11

Victorias Milling Company Inc. AgriNurture Inc. Calata Corporation

Vitarich Coporation Swift Foods Inc. Average

AgriNurture Inc. mostly has a higher bank debt to equity ratio compared to the average. Its peak was
recorded on 2015, surpassing the other companies on the same industry. It indicates that the company is
not generating enough cash to satisfy their debt.
 Gross Profit Margin
45.00%
40.00%
35.00%
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
2013 2014 2015 2016 2017
Victorias Milling Company Inc. 36.22% 38.95% 41.95% 35.06% 14.40%
AgriNurture Inc 19.76% 12.47% 2.79% 15.98% 16.53%
Calata Corporation 12.30% 16.97% 17.03% 24.31% 29.20%
Vitarich Corporation 3.06% 7.70% 14.72% 12.41% 11.11%
Swift Foods Inc. 7.00% 0.90% 12.00% 10.00% 12.00%
Average 15.67% 15.40% 17.70% 19.55% 16.65%

Victorias Milling Company Inc. AgriNurture Inc Calata Corporation

Vitarich Corporation Swift Foods Inc. Average

AgriNurture’s gross proft margin is lower than the average. This low margin indicates that the company is
less efficient on its overall operations compared to the other companies of the same industry.
 Operating Profit Margin
60.00%

40.00%

20.00%

0.00%

-20.00%

-40.00%

-60.00%

-80.00%
2013 2014 2015 2016 2017
Victorias Milling Company Inc. 14.32% 26.66% 38.85% 25.63% 7.02%
AgriNurture Inc. 3.43% -46.81% -20.06% -24.31% -15.26%
Calata Corporation 7.92% 12.50% 11.45% 15.84% 22.33%
Vitarich Corporation -8.41% -5.20% 3.58% 4.02% 3.18%
Swift Foods Inc. -70.00% -10.00% -8.00% 0.09% -11.00%
Average -9.63% -4.57% 5.16% 4.42% 1.25%

Victorias Milling Company Inc. AgriNurture Inc. Calata Corporation

Vitarich Corporation Swift Foods Inc. Average

AgriNurture Inc. has lower operating profit compared to the average. The lowest peak, recorded on 2014,
indicates that the company is not stable as compared to the companies of the similar industry.
 Price/Earnings Ratio
300.00

200.00

100.00

(100.00)

(200.00)

(300.00)

(400.00)
2013 2014 2015 2016 2017
Victorias Milling Company Inc. 4.85 11.28 10.05 15.70 16.74
AgriNurture Inc. (0.07) 0.31 0.89 2.59 (0.38)
Calata Corporation 13.60 13.60 8.66 7.53 4.97
Vitarich Coporation (1.46) (3.90) 200.00 226.67 49.00
Swift Foods Inc. (4.00) (53.67) (68.57) (280.00) (21.61)
Average 2.584 (6.477) 30.206 (5.502) 9.744

AngriNurture’s price/earnings ratio is almost consistent throughout the years. It is also the same as the
average ratio. This gives the investors a safe assurance that the company is doing good.
 Market/Book Ratio
5.000

4.500

4.000

3.500

3.000

2.500

2.000

1.500

1.000

0.500

-
2013 2014 2015 2016 2017
Victorias Milling Company Inc. 1.940 2.471 3.798 2.216 1.311
AgriNurture Inc. 0.230 0.500 0.870 0.820 0.230
Calata Corporation 1.640 1.120 1.150 0.760 0.690
Vitarich Coporation 0.440 1.940 2.190 4.360 3.910
Swift Foods Inc. 0.004 0.005 0.005 0.004 0.004
Average 0.851 1.207 1.603 1.632 1.229

AgriNurture has a lower market/book ratio compared to the average. This indicates that the market value
of its shares are lower compared to other companies in the same industry.