Workbook 2

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25,313 100.00% 27,799 100.

00% 30,601
14,279 56.41% 15,353 55.23% 16,534

11,034 43.59% 12,446 44.77% 14,067


7,780 30.74% 8,766 31.53% 9,892

7,780 30.74% 8,766 31.53% 9,892

3,254 12.86% 3,680 13.24% 4,175

3,272 12.93% 3,544 12.75% 4,205


808 3.19% 851 3.06% 932
2,485 9.82% 2,693 9.69% 3,273

Year 2012 2013 2014 2015 2016


Current
2.98 3.47 2.72 2.52 2.8
ratio

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

Year 2012 2013 2014 2015 2016

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

Year 2012 2013 2014 2015 2016

Dividend
29.4 31.5 30.4 29.7 27.8
payout ratio

Dividend payout ratio


32

31
Dividend payout ratio
32

31

30

29 Dividend payout ratio

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

Year 2012 2013 2014 2015


Quick ratio 1.82 2.31 1.7 1.47
10

Year 2012 2013 2014 2015 1

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%

45.97% 14,971 46.24% 15,465 100.00%


32.33% 10,469 32.34%

32.33% 10,469 32.34% 3,865 24.99%


1,219 7.88%
13.64% 4,502 13.91%
5,084 32.87%
13.74% 4,623 14.28%
3.05% 863 2.67% 10,381 67.13%
10.70% 3,760 11.61%
15,465 100.00%

0.54030914 Year 2012 2013

Gross 43.5 43.59


profits ratio
0.45969086

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

Return on equity ratio


3 4 5 35

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

0.4 Dividend yield ratio

0.3

0.2

0.1

0
1 2 3 4 5

2016 Quick ratio


1.62
2.5

1.5 Quick ratio

0.5

0
1 2 3 4 5
1.5 Quick ratio

0.5

Long term debt


0 ratio
1 2 3 4 5
10

6 Long term debt ratio


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%

17,584 100.00% 18,594 100.00% 21,600 100.00%

3,926 22.33% 5,027 27.04% 6,334 29.32%


2,502 14.23% 2,743 14.75% 2,559 11.85%

6,428 36.56% 7,770 41.79% 8,893 41.17%

11,156 63.44% 10,824 100.00% 12,707 58.83%

17,584 100.00% 18,594 100.00% 21,600 100.00%

2014 2015 2016 Gross profits ratio


44.77 45.97 46.5
46.24
46
45.5
45
Gross profits ratio
44.5
44
43.5
43
42.5
42
1 2 3 4 5

Net profit ratio


Net profit ratio

Net profit ratio

2 3 4 5

2013 2014 2015 2016

23.08 24.5 27.82 30.12

urn on equity ratio

Return on equity ratio

4 5
o

Quick ratio

5
Quick ratio

Cash conversion cycl


5
92

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

Year 2012 2013 2014


Asset
turnover 1.58 1.53 1.54
ratio
15025 70.22%
6,371 29.78%

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

Debtors turnover ratio


10
9
8
7
6 Debtors turnover ratio
5
4
3
2
1
0
1 2 3 4 5

entory
Asset turnover ratio

2013 2014 2015 2016

4.21 4.16 3.99 3.79


Year 2012 2013
Price
earning 13.2 12.8
ratio

Year

Earning per
share

2.5

2
2.5

1.5

0.5

0
1 2
2014 2015 2016

13.2 13.6 13.9 Price earning ratio


14
13.8
13.6
13.4
Price earning ratio
13.2
13
12.8
12.6
12.4
12.2
1 2 3 4 5

2012 2013 2014 2015 2016

1.18 1.35 1.49 1.85 2.16

Earning per share


2.5

2
Earning per share
2.5

1.5 Earning per share

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

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