GD EXPRESS CARRIER BHD

Formula 2018 2019

Liquidity ratio

1. Current ratio = Current Assets 376,343,548 374,816,477

Current Liabilities 37,042,343 49,411,340
= 10.16 times = 7.59 times

2. Quick ratio = Current Assets - Inventory 376,343,548 – 1,078,365 374,816,477 - 1,465,802

Current Liabilities 37,042,343 49,411,340
= 10.13 times = 7.56 times

Profitability ratio

3. Net Profit Margin = Net profit x 100 23,627,366 x 100 32,467,754 x 100
Sales 292,988,532 313,857,807
= 8.06% = 10.34%

4. Return on Equity = Net Profit x 100 23,627,366 x 100 32,467,754 x 100

Total Equity 449,681,200 479,164,392
= 5.25% = 6.76%

5. Return on Assets = Net Profit x 100 23,627,366 x 100 32,467,754 x 100

Total Assets 518,055,256 555,635,423
= 4.56% = 5.84%

Activity ratio

6. Inventory turnover = Inventory 1,078,365 1,465,802

In days Cost of goods sold / 365 202,459,300 / 365 230,995,800 / 365
= 1.94 days = 2.32 days

7. Account receivable = Account Receivables 51,011,122 51,538,867

Turnover In days Sales / 365 292,988,532 / 365 313,857,807 / 365
= 63.55 days = 59.94 days

8. Account payables = Account Payables 2,036,816 2,881,356

Turnover In days Cost of goods sold/ 365 202,459,300 / 365 230,995,800 / 365
= 3.67 days = 4.55 days

Leverage ratio
5. Debt ratio = Total Liabilities X 100 68,374,056 x 100 76,471,031 x 100
Total Assets 518,055,256 555,635,423
= 13.20% = 13.76%

10. Times Interest Earned= Earning before profit 44,607,808 32,372,102

Interest expenses 1,873,785 2,059,272
= 23.81 times = 15.72 times

POS MALAYSIA BERHAD

 Formula 2018 2019

Liquidity ratio

1. Current ratio = Current Assets 1,492,093 1,432,930

Current Liabilities 1,210,592 1,278,686
= 1.23 times = 1.12 times

2. Quick ratio = Current Assets - Inventory 1,492,093 – 14,758 1,432,930 – 11,418

Current Liabilities 1,210,592 1,278,686
= 1.22 times = 1.11 times

Profitability ratio

3. Net Profit Margin = Net profit x 100 93,314 x 100 -165,770 x 100
Sales 2,472,578 2,355,117
= 3.77% = -7.04%

4. Return on Equity = Net Profit x 100 93,314 x 100 -165,770 x 100

Total Equity 1,947,386 1,715,437
= 4.79% = - 9.66%

5. Return on Assets = Net Profit x 100 93,314 x 100 -165,770 x 100

Total Assets 3,374,615 3,281,938
= 3.77% = -5.05%

Activity ratio

6. Inventory turnover = Inventory 14,758 11,418

In days Cost of goods sold / 365 2,018,736 / 365 2,102,069 / 365
= 2.67 days = 1.99 days

7. Account receivable = Account Receivables 807,089 769,877

Turnover In days Sales / 365 2,472,578 / 365 2,355,117 / 365
= 119.14 days = 119.31 days

8. Account payables = Account Payables 936,302 982,710

Turnover In days Cost of goods sold/ 365 2,018,736 / 365 2,102,069 / 365
= 169.29 days = 170.64 days

Leverage ratio
5. Debt ratio = Total Liabilities X 100 1,427,229 x 100 1,566,501 x 100
Total Assets 3,374,615 3,281,938
= 42.29% = 47.73%
10. Times Interest Earned= Earning before profit 117,327 -158,418
Interest expenses 17,188 21,580
= 6.83 times = -7.34 times