5.D Taylor Ltd Ratio Analysis For the years ended June 30, 2011 and 2012 Profitability 2012 2011 Vertical Analysis Sales 100.096 100.09% Cost of goods sold 48.896 47.096 Gross income (profit) 51.296 53.06 Operating Expenses 38.496 36.896 Income from operations 12.896 16.29% Other income 1.696 1.696 Interest expense 2.396 1.896 Net earnings 9.196 12.06 Return on average equity 23.376 32.296 Efficiency Age of receivables in days 19.9 18.7 days Age of inventory in days 346.6 333.8 Age of payables in days 59.5 69 Net fixed assets/sales $0.096 $0.093 times Liquidity Current ratio 2 05:1 2.00:1 Acid test 0.23:1 0.23:1 Working capital $631,800 $507,400 Stability Net worth/ total assets 51.196 61 2096 Interest coverage (times) 62X 9.9X Growth 2011-2012 Sales 12.96 Net income -14.6%% Assets 15.396 Equity 15.16Elegance Jewellers Inc. Ratio Analysis 2012 2011 PROFITABILITY Sales $1,082.80 10000.00% $1,721.50 10000.00% COGS 5045.60 47.89% $774.00 44.06% Gross Income $1,037.20 52.31% 5947.50 55.04% Operating Expenses $767.90 38.73% 3628.70 36.52% Operating Income $269.30 13.58% $318.80 18.52% Other Income -$11.70 -0.59% -$10.50 -0.61% Intrest Expense $151.20 7.639% $34.80 2.02% Net Earnings $79.10 3.90% $205.10 11.91% Average return on Equity 11.00% 34.20% LIQUIDITY Current Ratio 5.10:1 1.80:1 Acid Test 0.19:1 0.02:1 Working Capital 5069,300.00 $517,500.00 EFFICIENCY Age of recievables 7.95 Days 1.95 Days Age of inventory 446 Days 541.6 days Age of Payables 86.3 Days 179.1 Days Net fixed assets/sales 17.86% 17.08% STABILITY Net worth/total assets 32.00% 46.80% Intrest Coverage 1.69X 8.86X GROWTH Sales 15.15% Profit/income 61.43% Assets 52.44% 4.14% At Ask Expert Tutor Equity You can ask 2 questic