3) Ratio Analysis Profitability Ratio Company Khind Pensonic Financial Year 2018 2019 2018 2019 Netprofit margin 1, 611, 000 1, 81 1, 000 - 3, 345,711 427 ,25 3 Net Income 34 8, 698, 000 36 3, 302, 000 316,920, 590 32 4,36 9, 079 Sales x 100% x 100% x 100% x 100% x 100% = 0.46% = 0.50% = -1.06% = 0.13% Return on equity 1, 611, 000 1, 81 1, 000 - 3, 34 5,7 11 427 ,25 3 NetIncome 130,457,000 132, 212, 000 114,780, 993 115,573, 520 Total Shareholder s x 100% x 100% x 100% x 10 0% Equity x 100% = 1.23% = 1.37% = -2.91% = 0.37% Earningsper share 1, 611, 000 1, 81 1, 000 - 3, 345,7 11 427 ,253 Net Income 40,05 9, 000 40,05 9, 000 131, 465,067 129, 668 000 Outstanding Shares = 0.0402 x 100 = 0.045 x 100 sen = -0.025 x 100 = 0.0033 sen sen = 4.5 sen -0.33 sen = 4.02 sen = -2.5 sen Return on Assets 1, 611, 000 1, 81 1, 000 - 3, 34 5,7 11 427 ,25 3 Net Income 27 2, 527 ,000 27 1, 555,000 = 27 6,134,667 27 5,7 69, 34 3 Total Assets x 100% x 100% x 100% x 10 0% x 100% = 0.59% = 0.67% = -1.21% = 0.15% Total Assets Turnover 34 8, 698, 000 36 3, 302, 000 316,920, 590 324,36 9, 079 Sales 27 2, 527 ,000 27 1, 555,000 27 6,134,667 27 5,769,34 3 Total Assets = 1.28 times = 1.34 times = 1.15 times = 1.18 times\fTotal Asset Turnover Company Khind mm Financial Year 2018 To tat Assets Turnover 34 8, 698, 000 36 3, 302, 000 316,920, 590 324,%9,079 Sales _ 272,527,000 _ 27 1, 555,000 _ 27 6,134,662? _ 2? 5360343 _ TotatAssets = 1.28 times = 1.34 times = 1.15 times = 1.18 times Return on Asset (ROA) Company Khind Pensonic Financial Year 2018 2019 2018 2019 Return on Assets 1, 611, 000 1, 81 1, 000 - 3, 34 5,711 427 ,25 3 Net Income 27 2, 527,000 27 1,555,000 = 27 6,134,667 27 5,769,34 3 = Total Assets x 100% x 100% x 100% x 100% x 100% = 0.59% = 0.67% =-1.21% = 0.15%