Formulas & Percentage

Sr # 2017 2016
1 Current ratio = Current asset/Current liabilty

10678829/8052404 8344486/5072062
133% 165%

2 Quick Ratio = Current asset - (inventory+ prepayment) /Current liabilty

10678829-(6750586+28383762)/8052404 8344486- (5383750+23680421)/5072062 29064171

-3.03704570709567 -4.08506146021086
3 Working Capital = Current asset-Current liabilty
10678829-8052404 8344486-5072062
2626425 3272424
25% 39%
4 Gross profit ratio = Gross profit /net sale*100
9375633/23885410*100 10012605/23416196*100
39% 43%

5 opreating profit ratio = opreating profit /net sale*100

7043834/23885410*100 7511282/23416196*100
29% 32%

6 Net profit margin = Net profit after tax/net sale * 100

4776312/23885410*100 4842799/23416196*100
20% 21%

7 Debt equity Ratio = Total long term Debt/ Share holder fund

2890226/

8 Debt service interestcverage Ratio = earning before interest and tax/fixed interest charges

6869587/536369 7075752/659631
12.8075765005062 10.7268336388072

9 Fixed interest Ratio = Net fixed Asset/long term fund

6601420/2150967 1832697/633710
3.06904754931154 2.89201211910811
10 Invetory turn over Ratio = CGS/Average Invetory @ cost

14509777/6750586 13403591/5383750
2.14940999196218 2.48963844903645

11 Invetory conversion period = 365/ Invetory turn over Ratio

365/.9858 365/1.02569
370.243093922652 355.855119825708

12 Debtors turn over Ratio = annual net credit sale/average accunt reciveable
14509777/23886414 13403591/23429829
0.61 0.572

13 Reciveable collection period = No of days per year/ Debtors turn over Ratio
365/0.61 365/0.572
638
598

14 Asset tourn over Ratio = CGS/average total assets

14509777/39062591 13403591/32024907
0.37 0.419
Return on investment
Return on capital employed = Net profit before interest & tax /Capital employed *100
15 6869587/25692728 7075752/19354377
26.73 36.56
Return on shareholder funds = Net profit after interest & tax / shareholder funds*100
16 4776312/23708061 4842799/21337135
20.14 22.69

discuss with mr shahiStock Exchange Ratio

Divident cover = Profit after tax/Ordinary divident
17 4776312/2315788 4842799/1283026
1.5125 3.7745

Earning per share = Profit after tax/No of Ordinary share issued

18 4776312/5277340 4842799/5277340
0.905 0.917
Divident per share = Ordinary divident/No of Ordinary share issued
19 2315788/773480 1283026/773480
2.99 1.658

Earning Yeild Earning per share/Market per share *100

20 9.05/333.36 9.18/101.76

Divident Yeild Divident per share/Market per share *100

21 1.75/3.75 1.65/4.0

337% 379%
Price earning Per share Market price per share/No of Ordinary share issued
22 111.36/5277340 105.51/5277340
0.021 0.019

Payout Ratio = Total divident /Profit after ratio *100

23 1311347/19.91 728526/21
19.91

Book Value Per Share = Equity/No of share issued

24 19341597/773480 16708094/773480
25 21.6
 Formulas & Percentage
Sr # 2017
1 Current ratio = Current asse

10678829/8052404 8344486/50720
133% 165%

2 Quick Ratio = Current asse

10678829-(6750586+28383762)/8052404 8344486- (5383

-3.037045707 -4.08506146
3 Working Capital = Current asse
10678829-8052404 8344486-507
2626425 3272424
25%
4 Gross profit ratio = Gross profit
9375633/23885410*100 10012605/2341
39% 43%

5 opreating profit ratio = opreating

7043834/23885410*100 7511282/23416
29% 32%

6 Net profit margin = Net profit aft

4776312/23885410*100 4842799/23416
20% 21%

7 Debt equity Ratio = Total long te

2890226/

8 Debt service interestcverage Ratio = earning befo

6869587/536369 7075752/65963
12.8075765 10.72683364
 8 Debt service interestcverage Ratio = earning befo

6869587/536369 7075752/65963
12.8075765 10.72683364

9 Fixed interest Ratio = Net fixed Ass

6601420/2150967 1832697/63371
3.069047549 2.892012119
10 Invetory turn over Ratio = CGS/Average

14509777/6750586 13403591/5383
2.149409992 2.489638449

11 Invetory conversion period = 365/ Invetor

365/.9858 365/1.02569
370.2430939 355.8551198

12 Debtors turn over Ratio = annual net cr

14509777/23886414 13403591/2342
0.61 0.572

13 Reciveable collection period = No of days pe

365/0.61 365/0.572

598

14 Asset tourn over Ratio = CGS/average

14509777/39062591 13403591/3202
0.37
Return on investment
Return on capital employed = Net profit be
15 6869587/25692728 7075752/193
26.73
Return on shareholder funds = Net profit aft
16 4776312/23708061 4842799/213
20.14

Stock Exchange Ratio

discuss with mr shahid
Divident cover = Profit after t
17 4776312/2315788 4842799/128
1.5125

Earning per share = Profit after t

 Stock Exchange Ratio
discuss with mr shahid
Divident cover = Profit after t
17 4776312/2315788 4842799/128
1.5125

Earning per share = Profit after t

18 4776312/5277340 4842799/527
0.905
Divident per share = Ordinary divi
19 2315788/773480 1283026/773
2.99

Earning Yeild Earning per s

20 9.05/333.36 9.18/101.76

Divident Yeild Divident per

21 1.75/3.75 1.65/4.0

337%
Price earning Per share Market price
22 111.36/5277340 105.51/5277
0.021

Payout Ratio = Total dividen

23 1311347/19.91 728526/21
19.91

Book Value Per Share = Equity/No of

24 19341597/773480 16708094/77
 2016
Current asset/Current liabilty

8344486/5072062
165%

Current asset - (inventory+ prepayment) /Current liabilty

8344486- (5383750+23680421)/5072062
-4.08506146
Current asset-Current liabilty
8344486-5072062
3272424
25% 39%
Gross profit /net sale*100
10012605/23416196*100
43%

opreating profit /net sale*100

7511282/23416196*100
32%

Net profit after tax/net sale * 100

4842799/23416196*100
21%

Total long term Debt/ Share holder fund

o = earning before interest and tax/fixed interest charges

7075752/659631
10.72683364
o = earning before interest and tax/fixed interest charges

7075752/659631
10.72683364

Net fixed Asset/long term fund

1832697/633710
2.892012119
CGS/Average Invetory @ cost

13403591/5383750
2.489638449

365/ Invetory turn over Ratio

365/1.02569
355.8551198

annual net credit sale/average accunt reciveable

13403591/23429829
0.572

No of days per year/ Debtors turn over Ratio

365/0.572
638

CGS/average total assets

13403591/32024907
0.37 0.419

Net profit before interest & tax /Capital employed *100

7075752/19354377
26.73 36.56
Net profit after interest & tax / shareholder funds*100
4842799/21337135
20.14 22.69

Profit after tax/Ordinary divident

4842799/1283026
125 3.7745

Profit after tax/No of Ordinary share issued

 Profit after tax/Ordinary divident
4842799/1283026
125 3.7745

Profit after tax/No of Ordinary share issued

4842799/5277340
905 0.917
Ordinary divident/No of Ordinary share issued
1283026/773480
2.99 1.658

Earning per share/Market per share *100

9.18/101.76

Divident per share/Market per share *100

1.65/4.0

37% 379%
Market price per share/No of Ordinary share issued
105.51/5277340
0.021 0.019

Total divident /Profit after ratio *100

728526/21
19.91

Equity/No of share issued

16708094/773480