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    Sprizter Berhad (Ratio Calculation) A. Liquidity Ratio 2011

    Uploaded by

    Di Song
    This document presents ratio calculations for Sprizter Berhad for the years 2011 and 2010. It includes liquidity, asset management, debt management, profitability, and market value ratios. The liquidity, quick, and current ratios assess the company's ability to pay short-term debts. The asset management ratios such as inventory turnover and fixed asset turnover measure efficiency. The debt ratios including debt ratio and debt-to-equity examine financial leverage. The profitability ratios including operating margin, return on equity, and gross profit margin evaluate operating efficiency and profit generation. The market value ratios review stock price performance and investor returns.

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    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd

    Sprizter Berhad (Ratio Calculation) A. Liquidity Ratio 2011

    Uploaded by

    Di Song
    27 views4 pages
    This document presents ratio calculations for Sprizter Berhad for the years 2011 and 2010. It includes liquidity, asset management, debt management, profitability, and market value ratios. The liquidity, quick, and current ratios assess the company's ability to pay short-term debts. The asset management ratios such as inventory turnover and fixed asset turnover measure efficiency. The debt ratios including debt ratio and debt-to-equity examine financial leverage. The profitability ratios including operating margin, return on equity, and gross profit margin evaluate operating efficiency and profit generation. The market value ratios review stock price performance and investor returns.

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    2010-2011

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    © Attribution Non-Commercial (BY-NC)

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    This document presents ratio calculations for Sprizter Berhad for the years 2011 and 2010. It includes liquidity, asset management, debt management, profitability, and market value ratios. The liquidity, quick, and current ratios assess the company's ability to pay short-term debts. The asset management ratios such as inventory turnover and fixed asset turnover measure efficiency. The debt ratios including debt ratio and debt-to-equity examine financial leverage. The profitability ratios including operating margin, return on equity, and gross profit margin evaluate operating efficiency and profit generation. The market value ratios review stock price performance and investor returns.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    27 views4 pages

    Sprizter Berhad (Ratio Calculation) A. Liquidity Ratio 2011

    Uploaded by

    Di Song
    This document presents ratio calculations for Sprizter Berhad for the years 2011 and 2010. It includes liquidity, asset management, debt management, profitability, and market value ratios. The liquidity, quick, and current ratios assess the company's ability to pay short-term debts. The asset management ratios such as inventory turnover and fixed asset turnover measure efficiency. The debt ratios including debt ratio and debt-to-equity examine financial leverage. The profitability ratios including operating margin, return on equity, and gross profit margin evaluate operating efficiency and profit generation. The market value ratios review stock price performance and investor returns.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 4

    Sprizter Berhad (Ratio calculation)

    2011
    RM000

    A. Liquidity Ratio
    1

    Current ratio

    Current asset
    Current Liability

    78,209
    64,720

    Quick ratio

    Quick Asset
    Current Liability

    59051
    64,720

    B. Asset Management Ratio


    1

    Inventory turnover ratio

    Sales
    Inventories

    147,682
    19,158

    Days sales outstanding

    Reveivables
    Average sales per day

    7,335
    404.6082192

    Fixed asset turnover ratio

    Sales
    Net fixed assets

    147,682
    186,721

    Asset turnover ratio

    Sales
    Operating assets

    147,682
    183,087

    C. Debt Management Ratio


    1

    Debt ratio

    Total debt
    Total assets

    122,879
    264,930

    Debt to equity

    Total debt
    Total equity

    122,879
    142,051

    Times interest
    earned ratio

    EBIT
    Interest charges

    10,166+3490
    3490
    (5+641+571+276+1997)

    Operating income(EBIT)
    Sales

    13,656
    147,682

    Net income

    8,098

    D. Profitability Ratio
    1

    Operating margin

    Profit margin

    Profit margin

    Gross profit margin

    Return on capital employed

    Sales

    147,682

    Gross profit
    Sales

    77,381
    147,682

    Return (EBIT)
    Capital employed

    13,656
    200210

    note:
    Capital employed = Fixed assets + Working capital
    Working capital = Current assets - Current liablities

    Return on total assetss

    EBIT
    Total net asset

    13,656
    142051

    Return on equity

    Net Income
    Shareholder's equity

    8,098
    142,051

    Return on revenue

    Net Income
    sales

    8,098
    147,682

    E. Market value ratios


    1

    Dividend yield

    Dividend per share


    Price per share

    2.5 sen
    60 sen

    Earning yield

    Earnings per share


    Price per share

    6.2 sen
    60 sen

    Price-earning ratio

    Price per share


    Earning per share

    60 sen
    6.2 sen

    Dividend cover

    Earning per share


    Dividend per share

    6.2 sen
    2 sen

    Note: Market price as at

    31 May 2008 = 48.75 sen


    31 May 2009 = 60 sen
    (Source:KLSE Data)

    2010
    RM000
    =

    1.208

    81,484
    50,351

    1.618

    0.90%

    0.912

    64692
    50,351

    1.285

    0.64%

    7.709

    131,636
    16,792

    7.839

    19.43%

    18.129

    5,593
    360.6465753

    15.508

    0.791

    131,636
    157,890

    0.834

    0.807

    131,636
    154,256

    0.853

    0.464

    102,155
    239,374

    0.427

    0.865

    102,155
    137,219

    0.744

    3.913

    8.016

    100% =

    9.247%

    x 100% =

    12.423%

    100% =

    5.483%

    x 100% =

    9.527%

    14,313+2040
    2040
    (2+266+334+81+1357)

    16,353
    131,636

    12,541

    1.60%

    -1.94%

    100% =

    5.483%

    x 100% =

    9.527%

    -1.94%

    100% =

    52.397%

    72,577
    131,636

    x 100% =

    55.135%

    53.79%

    100% =

    6.821%

    16,353
    189023

    x 100% =

    8.651%

    100% =

    9.613%

    16,353
    137219

    x 100% =

    11.917%

    100% =

    5.701%

    12,541
    137,219

    x 100% =

    9.139%

    100% =

    5.483%

    12,541
    131,636

    x 100% =

    9.527%

    100% =

    3.333%

    2.5 sen
    48.75 sen

    x 100% =

    8.205%

    100% =

    10.333%

    9.6 sen
    48.75 sen

    x 100% =

    12.308%

    9.677

    48.75 sen
    6 sen

    8.125

    3.100

    6 sen
    4 sen

    1.500

    131,636

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