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    Industry Averages

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    Nuwani Manasinghe
    The document appears to be a report containing financial ratios for multiple plantations and the industry average for years 2021/2022 and 2020/2021. It includes profitability, liquidity, inventory management, long-term financial stability, investor and retention ratios. Key ratios like net profit margin, return on equity and assets, current ratio, debt ratio, earnings per share and dividend yield are presented for comparisons across companies and over time.

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    Industry Averages

    Uploaded by

    Nuwani Manasinghe
    10 views5 pages
    The document appears to be a report containing financial ratios for multiple plantations and the industry average for years 2021/2022 and 2020/2021. It includes profitability, liquidity, inventory management, long-term financial stability, investor and retention ratios. Key ratios like net profit margin, return on equity and assets, current ratio, debt ratio, earnings per share and dividend yield are presented for comparisons across companies and over time.

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    © © All Rights Reserved

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    The document appears to be a report containing financial ratios for multiple plantations and the industry average for years 2021/2022 and 2020/2021. It includes profitability, liquidity, inventory management, long-term financial stability, investor and retention ratios. Key ratios like net profit margin, return on equity and assets, current ratio, debt ratio, earnings per share and dividend yield are presented for comparisons across companies and over time.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    10 views5 pages

    Industry Averages

    Uploaded by

    Nuwani Manasinghe
    The document appears to be a report containing financial ratios for multiple plantations and the industry average for years 2021/2022 and 2020/2021. It includes profitability, liquidity, inventory management, long-term financial stability, investor and retention ratios. Key ratios like net profit margin, return on equity and assets, current ratio, debt ratio, earnings per share and dividend yield are presented for comparisons across companies and over time.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 5

    HATTON PLANTATIONS PLC Namunukula Plantation

    Ratios 2021/2022 2020/2021 2021/2022 2020/2021

    Profitability ratios
    Gross profit Margin 6.77% 10.65% 48.81% 27.42%
    Net profit Margin 10.61% 9.53% 49.82% 31.52%
    Return on Equity 18.18% 21.25% 42.15% 25.40%
    Return on assets 11.76% 12.85% 29.67% 16.94%

    Liquidity ratios
    Current ratio 1.4 2.33 3.48 1.61
    Quick ratio 0.8 1.42 3.14 1.29

    WIC Management ratios


    Inventory turnover ratio (Times) 9.57 10.64 10.1 10.76
    Inventory resident period (Days) 38.15 34.3 36.12 33.92
    Debtor turnover ratio (Times) 25.68 26.32 51.4 46.16
    Debtor collection period (Days) 14.21 13.87 7.1 7.91
    Creditor turnover ratio( Times) 11.32 13.3 51.23 50.28
    Creditor payment period (Days) 32.24 27.43 7.12 7.26

    Long term financial stability ratios


    Debt ratio 16.86% 7.36% 0.46% 1.06%
    Equity ratio 83.14% 92.62% 99.54% 98.94%
    Interest cover ratio 10.15 43.01 33.71% 15.53%

    Investors ratios
    Earning per share 2.4 2.27 81.57 36.35
    Earning yield ratio 28.57% 26.09% 20.46% 19.70%
    Dividend per share 0.5 0.5 10 8.5
    Dividend yield ratio 6% 5.70% 2.51% 4.61%
    Dividend payout ratio 20.83% 22.03% 12.26% 23.39%
    Retention ratio 79.17% 77.97% 87.74% 76.61%
    Watawala Plantation Kelanivelly Plantation PLC Hapugastenne Plantation PLC Udupusellawa Plantation
    2022/2021 2021/2020 2021 2020 2021 2020 2021

    61% 57% 17.00% 15.00% 1.62% 5.57% 1.08%


    35.90% 50.46% 18.00% 11.00% 4.45% -3.48% 11.59%
    48% 30% 25.00% 16.00% 25.95% -19.30% 41.48%
    17.68% 25.15% 14.00% 9.00% 6.03% 0.48% 11.17%

    4 2.96 1.44 0.92 0.24 0.23 0.4


    3.68 2.8 0.84 0.55 0.08 0.07 0.17

    13.39 15.88 7.31 8.13 12.86 12.15 10.25


    28 23 50 45 28.38 30.04 35.62
    10.59 12.67 40.54 67.41 105.21 83.48 32.88
    35 29 9 5 3.47 4.37 11.1
    4.46 4.64 177.12 216.67 20.72 15.18 46.97
    82 79 2 2 17.62 24.05 7.77

    20% 25% 6% 17% 63.87% 81.90% 35.14%


    80% 75% 94% 83% 36.13% 18.10% 64.86%
    26.25 13.5 21.87 8.08 0.81 1.1 3.55

    16.87 8.15 13.81 7.29 3.44 -2.37 5.64


    16.87% 14.27% 24.00% 19.00% 7.66% -12.98% 17.63%
    9 6 4.45 3 0 0 0
    10% 11% 8% 8% 0% 0% 0%
    53.35% 74% 32% 41% 0% 0% 0%
    46.65% 26% 68% 59% 100% 100% 100%
    dupusellawa Plantation Maskeliya Plantation PLC Horana Plantation PLC Kegalle Plantation
    2020 2022 2021 2021/2022 2020/2021 2022 2021

    5.91% 9.01% 5.67% 14% 9% 14.68% 10.22%


    5.84% 4.06% 2.60% 2% -4% 13.17% 10.01%
    27.57% 18.88% 19.05% 5% -10% 15.44% 11.41%
    6.33% 6.31% 5.22% 4% 1% 8.92% 7.32%

    0.34 0.4283 0.4294 0.38 0.43 1.47 1.52


    0.14 0.1677 0.1928 0.14 0.17 1.1 1.22

    8.98 7.2640 8.7433 7 9 7.99 8.07


    40.63 50.2480 41.7463 50 42 45.67 45.24
    19.77 45.7190 74.2423 41 64 8.85 8.71
    18.53 7.9835 4.9163 9 6 41.22 41.92
    24.73 26.4366 32.8677 57 49 9.44 8.67
    14.76 13.8066 11.1051 6 8 38.66 42.12

    48.08% 68.58% 72.36% 60% 66% 30.88% 35.79%


    51.92% 31.42% 27.64% 40% 34% 69.12% 64.21%
    3.19 2.2182 1.5985 1.51 0.45 6.46 3.96

    12.44 3.0149 1.9186 1.7 -3.11 19.12 12.61


    20.66% 31.40% 17.44% 8% -13% 14.32% 12.97%
    0 0 0 0 0 5 4
    0% 0% 0% 0% 0% 3.75% 4.12%
    0% 0% 0% 0% 0% 26.16% 31.73%
    100% 100% 100% 100% 100% 73.84% 68.27%
    Malwatte Valley Plantation Madulsima Plantation PLC Balangoda Plantation PLC Kotagala Plantation PLC
    2021 2020 2021 2020 2021 2020 2022

    9.47% 6.77% -7% 3% 1.73% 4% 10.61%


    6.00% 4.49% -8% -7% -0.04% 3% 5.42%
    8.16% 7.14% -19% -17% -0.22% 41% 11.50%
    4.20% 3.68% -3% -3% -0.85% 2% 2.35%

    1.06 0.97 0.35 0.5 0.5 0.61 0.24


    0.81 0.71 0.09 0.17 0.12 0.15 0.15

    9.85 8.72 9.75 8.95 9.36 10.006 11.3


    37.06 41.87 37.44 40.78 38.99 36.47 27.1
    0.00 0.00 653.93 137.21 137.4 91.79 12.9
    0.00 0.00 0.56 2.66 2.65 3.97 28.1
    46.09 39.58 33.89 31.17 66.29 55.59 1.44
    7.92 9.22 10.77 11.71 5.5 6.56 252.66

    15.16% 12.91% 78% 71% 18.42% 15.24% 80%


    84.84% 87.09% 22% 29% 81.58% 84.76% 20%
    6.44 3.94 0.09 0.17 0.82 1.39 1.6

    1.27 1.02 -1.41 -1.19 -0.07 4.92 0.54


    4.53% 8.57% -11% -12% -0.23% 30.60% 7.50%
    0.10 0 0 0 0 0 0
    0.36% 0% 0% 0% 0% 0% 0%
    7.89% 0% 0% 0% 0% 0% 0%
    92.11% 100% 100% 100% 100% 100% 100%

    Debt ratio changed base on


    equity ratio. Otherwise it
    have misleading answer
    otagala Plantation PLC Industry Average Value
    2021 2022/2021 2021/2020

    6.30% 14.52% 12.81%


    -6.41% 11.77% 8.27%
    -51.58% 18.50% 7.76%
    -2.57% 8.63% 6.49%

    0.15 1.18 1.00


    0.09 0.87 0.69

    13.4 9.69 10.26


    32 38.67 37.46
    11.7 89.70 49.50
    31.1 13.03 13.02
    1.47 42.49 41.78
    247.4 37.24 37.74

    95% 37.95% 42.21%


    5% 62.05% 57.79%
    0.46 6.32 6.23

    -2.69 11.38 5.97


    -37% 13.05% 7.26%
    0 2.23 1.69
    0% 2.36% 2.57%
    0% 11.73% 14.78%
    100% 88.27% 85.22%

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