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Date Submitted: 06/29/2014 03:50 AM
Part C - Computation of Financial Ratio
DUTCH LADY MILK INDUSTRIES BERHAD |
YEAR 2010 |
Ratio | Calculation | Note |
Profitability | | |
Gross Profit Margin | Gross profit Revenue×100%=262,627710,588×100%= 36.96% | 1 |
Net Profit Margin | Profit before interest and taxRevenue×100%=89,221710,588×100%= 12.56% | 2 |
Return on Capital Employed | Profit before interest and taxTotal assets-Current Liabilities×100%=89,221307,490-5,049-1,249-106,261-12,397-2,073×100%= 49.45% | 3 |
Efficiency | | |
Fixed Asset Turnover | SalesFixed assets at NBV×100%=710,58869,803×100%= 10.18 | 4 |
Inventory Turnover Days | InventoryCost of Sales×100%=(57,552+72,722)/2447,961×100%= 53.07 ≈ 54 days | 5 |
Liquidity | | |
Current Ratio | Current assetsCurrent liabilities= 234,244-5,049-1,294106,261-12,261-2,073= 2.48 | 6 |
Quick Ratio | Current assets-InventoryCurrent liabilities=234,244-5,049-1,294-72,722106,261-12,397-2,073= 1.69 | 7 |
Trade Receivables Days | Trade ReceivablesRevenue×365 days=65,744710,588×365 days= 33.77 ≈ 34 days | 8 |
Trade Payables Days | Trade payables Cost of Goods Sold×365 days =60,187447,961×365 days = 49.04 ≈ 50 days | 9 |
Investment Return | | |
Dividend Yield | Gross dividend per share Market price per share×100%=30+10+40+51,100×100%= 8.64% | 10 |
Basic Earnings per share (EPS) | Net Profit after tax &and preferencedividend and non controlling interestWeighted average number of ordinaryshares issued during the year=63,88764,000= 99.8 sen | 11 |
Dividend Cover | Net Profit after tax and preferencedividend and non controlling interestNet ordinary dividend (after tax)=63,88714,400+4,800+19,200= 1.66 | 12 |
Price / Earnings | Market price per shareEarnings per share= 110099.8= 11.02 | 13 |
Capital Structure | | |
Debt to Equity | Long Term LoansShareholders'Fund=0197,472= 0 | 14 |
Interest Cover | Profit before interest & taxInterest Charges=89,2210= 0 | 15 |
| | |
YEAR 2011 |
Ratio |...