Submitted by: Submitted by polito992
Views: 94
Words: 618
Pages: 3
Category: Business and Industry
Date Submitted: 11/13/2013 12:55 PM
Operating Profit Margin
Operating profit x100
Sales
650.2/ 3,547.8 x100= 18.33% -Underlying 2013
695.1/3,562.8 x100=19.5% - Total 2013
598.7/3,441.1 x100= 17.4% -Underlying 2012
601.8/3, 441.1 x100=17.49% -Total 2012
Net Profit Margin (before tax)
Net profit before tax x100
Sales
621.6 /3,547.8 x100= 17.52% -Underlying 2013
666.5 / 3,562.8 x100=18.71% - Total 2013
570.3 /3441.1 x100= 16.57% -Underlying 2012
579.5/3,441.1 x100=16.84% -Total 2012
Net Profit Margin (after tax)
Net profit after tax x100
Sales
473.1/3,547.8 x100=13.34% -Underlying 2013
508.7/3,562.8 x100=14.28% - Total 2013
430.0/3441.1 x100=12.5% -Underlying 2012
474.8 /3,441.1 x100=13.8% -Total 2012
ROCE
Operating profit x100
Equity + Non-current liabilities
650.2/ 285.6 + 792.0 x100=60.34% -Underlying 2013
695.1/ 285.6 + 792.0 x100=64.5% - Total 2013
598.7 / 222. 7 + 889.1 x100=53.85% -Underlying 2012
601.8/ 222. 7 + 889.1 x100=54.13% -Total 2012
Asset Turnover
Sales turnover
Equity + Non-current liabilities
3,547.8/ 285.6 + 792.0 =3.29 times -Underlying 2013
3,562. 8/ 285.6 + 792.0 =3.31 times - Total 2013
3,441.1/ 222.7 + 889.1 =3.1 times -Underlying 2012
3,441.1/ 222.7 + 889.1 =3.1 times -Total 2012
Current Ratio
Current assets
Current liabilities
1,207.8/ 816.0 = 1.48: 1 -2013
1,139.9/742.4 = 1.54: 1 -2012
Acid Test Ratio
Current assets – Inventory
Current liabilities
1,207. 8- 331.8/ 816.0 = 1.07: 1 -2013
1,139.9- 371.9/ 742. 4 = 1.03: 1 -2012
Debtors Collection Period
Trade receivables x365 days
Sales
718.1/ 3,547.8 x365 =73.9 days -Underlying 2013
718.1/3,562.8 x365 = 73.6 days - Total 2013
699.1/ 3,441.1 x365 = 74.2 days -Underlying 2012
699.1/3,441.1 x365...