Bil Type of ratio 2017

1. Current ration = current assets RM102,480,661

current liabilities = 2.73 times
RM37,564,995

2. Acid-test (or quick) ratio = RM102,480,661 − RM25,957,155

current assets−inventory RM37,564,995
current liabilities
= 2.0 times

3. Average collection = account receivable RM49,135,187

annual credit/365days
𝑅𝑀200,905,763/365
=89.27

4. Account receivable turnover = 𝑅𝑀200,905,763

account credit sales 𝑅𝑀49,135,187
accounts receivable
=4.09 times
5. Inventory turnover = cost of goods sold 𝑅𝑀200,905,763
inventories
𝑅𝑀25,957,155
= 7.74 times
6. Debt ratio = total liabilities 𝑅𝑀58,695,363
total assets
𝑅𝑀241432369
= 0.24 times
7. Times interest earned = 𝑅𝑀23,062,124
net operating income or EBIT 𝑅𝑀542,682
interest expense
= 42.50
8. Total asset turnover = sales 𝑅𝑀200,905,763
total assets
𝑅𝑀241432369
= 0.83 times
9. Fixed assets turnover = sales 𝑅𝑀200,905,763
net plant and equipment
𝑅𝑀35,461,059
= 5.67 times
10. Gross profit margin = gross profits 𝑅𝑀55,177,375
sales
𝑅𝑀200,905,763
= 0.27
11. Operating profit margin (OPM) = 𝑅𝑀23,062,124
net operating income or EBIT 𝑅𝑀200,905,763
sales
= 0.11
12. Net profit margin = net income 𝑅𝑀18,233,368
sales
𝑅𝑀200,905,763
= 0.09
13. Operating return on assets (OROA) = 𝑅𝑀23,062,124
net operating income or EBIT 𝑅𝑀241432369
total assets = 0.10
14. Operating return on assets = (operating 0.11 x 0.83
profit margin (OPM) ) x (total assets turnover = 0.94
(TATO) )
15. Return on equity = net income 𝑅𝑀18,233,368
equity
𝑅𝑀182,737,006
= 0.10 times
16. Price earnings ratio = market price per share
earnings per share

17. Market-to-book ratio =

market price per share
common shareholder′ s equity/common shareoutstanding