Workbook 2
Workbook 2
Workbook 2
00% 30,601
14,279 56.41% 15,353 55.23% 16,534
Current ratio
3.5
2.5
Current ratio Year
2
1.5
0.5
3.5
2.5
Current ratio
2
Net profit
1.5 ratio
1
0.5
0
1 2 3 4 5
Return on
20.9 21.32 21.77 25.02 26.59
investment
Return on investment
30
25
20
R
15
10
0
1 2 3 4 5
Dividend
29.4 31.5 30.4 29.7 27.8
payout ratio
31
Dividend payout ratio
32
31
30
28
27 0.7
26 0.6
25
0.5
1 2 3 4 5
0.4
0.3
0.2
0.1
0
1 2
0
1 2
Long term
1.47 6.88 6.45 5
debt ratio
100.00% 32,376 100.00% 11531 74.56%
54.03% 17,405 53.76% 3,934 25.44%
0.32325741
0.32325741
0.13643345
0.13741381
0.030456521
0.106957289
Net profit
2012 2013 2014 2015 2016
12
10
8
Net profit
9.21 9.82 9.69 10.7 11.61 12
10
0
1 2 3 4
turn on investment
Year 2012
Return on
21.98
Return on investment equity ratio
30
25
20 Retu
15
10
0
1 2 3 4 5
Year Dividend
2012yield ratio
2013 2014 2015 2016
Dividend
0.35 0.41 0.47 0.54 0.62
0.7 yield ratio
0.6
0.5
0.3
0.2
0.1
0
1 2 3 4 5
0.5
0
1 2 3 4 5
1.5 Quick ratio
0.5
1 2016
0
1 2 3 4 5
9.39
13626 77.49% 13696 73.66% 15976 73.96%
3,958 35.48% 4,898 26.34% 5,624 26.04%
2 3 4 5
4 5
o
Quick ratio
5
Quick ratio
91
90
89
88
87
86
85
Year 2012 2013 2014 2015 2016
84
Cash 1 2 3 4 5
conversion 88.74 91.49 88.23 87.12 88.08
cycle ratio
21,396 100.00%
5,358 25.04%
3,780 17.67%
9,138 42.71%
12,258 57.29%
21,396 100.00%
Year 2012
Debtors
turnover 7.52
Cash conversion cycle ratio ratio
Debto
10
Cash conversion cycle ratio 9
8
7
6
5
4
3
2
2 3 4 5 1
0
1 2 3
Inventory
Asset turnover
turnover
ratio
ratio
4.6
1.58
4.4
1.56
4.2
1.54
Inventory
Asset turnover ratio
4
1.52
Year 2012
3.81.5 Inventory
1.48
turnover 4.5
3.6
ratio
1.46
3.4
1 1 22 33 44 55
2015 2016
1.52 1.51
2013 2014 2015 2016
7.91 8.49 9.01 9.81
entory
Asset turnover ratio
Year
Earning per
share
2.5
2
2.5
1.5
0.5
0
1 2
2014 2015 2016
2
Earning per share
2.5
0.5
0
1 2 3 4 5
Price earning ratio
0.16
0.14
0.12
Year 2012 2013 2014 2015 2016 0.1
Liquidity
0.02 0.11 0.11 0.08 0.16 0.08
ratio
0.06
0.04
0.02
0
1 2
0.06
0.04
0.02
0
1 2
Liquidity ratio
0.16
0.14
0.12
0.1 Liquidity ratio
0.08
0.06
0.04
0.02
0
1 2 3 4 5
0.06
0.04
0.02
0
1 2 3 4 5