complete term projects details attached
CCL DETAILED RATIO CALCULATIONS 2014
| Gross profit percentage | Gross profit = 2,585,637 – 1,891,506 = 694,131 Gross profit percentage = 694,131 / 2,585,637 | 26.85% |
| Net profit margin percentage | 216,566 / 2,585,637 | 8.38% |
| Return on total assets (ROA) | Average total assets = (2,401,648 + 2,618,375) /2 = 2,510,011.50 ROA = 216,566 / 2,510,011.50 | 8.63% |
| Return on equity (ROE) | Average shareholder’s equity = (1,018,135 + 1,216,219) /2 =1,117,177 ROE = 216,566 / 1,117,177 | 19.39% |
| Basic earnings per share (EPS) | (from Consolidated Statement of Income) | $6.31 |
| Accounts receivable turnover ratio | Average AR = (347,631+364,195) /2 = 355,914.50 AR turnover ratio = 2,585,637 / 355,914.50 | 7.26 |
| Inventory turnover ratio | Average inventory = (181,644+192,286) /2 = 186,965 Inventory turnover ratio= 1,891,506/ 186,965 | 10.12 |
| Asset turnover ratio | 2,585,637 / 2,510,011.50 | 1.03 |
| Current ratio | 821,883 / 600,197 | 1.37 |
| Debt to total assets ratio | 1,402,156 / 2,618,375 | 0.54 |
| Times interest earned ratio | Income before taxes & interest = 304,198 + 26,705 = 330,903 Times interest earned ratio = 330,903 / 26,705 | 12.39 |
| Price/earnings ratio | $125.87 / $6.31 | 19.95 |
WINPAK DETAILED RATIO CALCULATIONS 2014
| Gross profit percentage | Gross profit = 786,754 – 562,379 = 224,375 Gross profit percentage = 224,375 / 786,754 | 28.52% |
| Net profit margin (percentage) | 79,652 / 786,754 | 10.12% |
| Return on total assets (ROA) | Average total assets = (713,204 + 734,327) /2 = 723,765.50 ROA = 79,652 / 723,765.50 | 11.01% |
| Return on equity (ROE) | Average shareholder’s equity = (592,613 + 601,387) /2 = 597,000 ROE = 79,652 / 597,000 | 13.34% |
| Basic earnings per share (EPS) | (from Consolidated Statement of Income) | $1.21 |
| Accounts receivable turnover ratio | Average AR = (89,077 + 105,338*) /2 = 97,207.50 AR turnover ratio = 786,754 / 97,207.50 | 8.09 |
| Inventory turnover ratio | Average inventory = (92,304 + 100,586) /2 = 96,445 Inventory turnover ratio = 562,379 / 96,445 | 5.83 |
| Asset turnover ratio | 786,754 / 723,765.50 | 1.09 |
| Current ratio | 364,018/ 71,090 | 5.12 |
| Debt to total assets ratio | 132,940 / 734,327 | 0.18 |
| Times interest earned ratio | Income before taxes & interest = 115,181 + 469 = 115,650 Times interest earned ratio = 115,650 / 469 | 246.59 |
| Price/earnings ratio | $32.39 / $1.21 | 26.77 |
