Finance
Submitted by: Submitted by ninapo
Views: 148
Words: 442
Pages: 2
Category: Business and Industry
Date Submitted: 01/16/2013 07:36 PM
* Current ratio
2009
Current Ratio= Current Assets/Current liabilities
Current ratio=177,000/130,000
Current Ratio= 136.15
2010
Current Ratio= Current Assets/Current liabilities
Current ratio=215,000/145,000
Current Ratio= 148.28
* Acid-test
2009
Acid-test= (Cash + AR+ Short Term Invesment)/(Current Liabilities)
Acid-test= (18,000+74,000+15,000)/(130,000)
Acid-test=0.82%
2010
Acid-test= (Cash + AR+ Short Term Invesment)/(Current Liabilities)
Acid-test= (21,000+92,000+18,000)/(145,000)
Acid-test=0.9%
* Average Payment Period
2009
Average Payment period: Account Payable/ (CGS/365)
Average Payment Period=111,000/(354,000/365)
Average Payment Period=111,000/969.86
Average Payment Period= 114.44
2010
Average Payment period: Account Payable/ (CGS/365)
Average Payment Period=122,000/(415,000/365)
Average Payment Period=122,000/1,136.99
Average Payment Period= 107.30
* Inventory Turnover
2010
Inventory Turnover=CGS/Inventory
Inventory Turnover= 354,000/70,000
Inventory Turnover=45.05 turn
2010
Inventory Turnover=CGS/Inventory
Inventory Turnover= 415,000/84,000
Inventory Turnover=4.94 turn
* Total Assets Turnover
2009
Total Assets Turnover= Sales/Total Assets
Total Assets Turnover= 520,000/560,000
Total Assets Turnover=0.93
2010
Total Assets Turnover= Sales/Total Assets
Total Assets Turnover= 600,000/638,000
Total Assets Turnover=0.94
* Average Collection Period
2009
Average Collection Period= Account Receivable/Sales per day
Average Collection Period= 74,000/1,4234.65
Average Collection Period= 51.95 day
2010
Average Collection Period= Account Receivable/Sales per day
Average Collection Period= 92,000/1,643.84
Average Collection Period= 56 day...
