attached is my report on some financial ratios .

I am comparing company's data , with the industry average data .

I want to know whats happening in

1.annual growth rate in dividends

2.annual growth rates in earnings

3.dividend payout ratio

4.Earnings per share

5.price to cash flow ratio

i want to know what is happening in these areas and what might be the factors causing it ?

also if there are any recommendations ?

best regards

Price-To-Cash-Flow Ratio The price-to-cash-flow ratio is the ratio of a stock's price to its cash flow per share. The price-tocash-flow ratio is an indicator of a stock's valuation. Although there is no single figure to indicate an optimal price-to-cash-flow ratio, a ratio in the low single digits may indicate the stock is undervalued, while a higher ratio may suggest potential overvaluation. The ratio takes into consideration a stock's operating cash flow, which adds non-cash earnings such as depreciation and amortization to net income. It is especially useful for valuing stocks that have positive cash flow but are not profitable because of large non-cash charges. Calculated as: Price to cash flow = Share Price Cash Flow Per Share 150 100 50 0 2009 -50 -100 Atmel Industry 2010 2011 2012 2013 2014 2015 2016 Earnings Per Share Earnings per share (EPS) is the portion of a company's profit allocated to each outstanding share of common stock. Earnings per share serves as an indicator of a company's profitability. Calculated as: EPS=Net Income -Dividends on Preferred Stock Average shares outstanding Earnings per share is generally considered to be the single most important variable in determining a share's price. It is also a major component used to calculate the price-to-earnings valuation ratio. 1.2 1 0.8 0.6 0.4 Atmel 0.2 0 2009 -0.2 2010 2011 2012 2013 2014 2015 2016 Industry -0.4 -0.6 -0.8 -1 From 2010 there has been a continuous drop in Atmel's EPS, until 2012. After 2012 there has been some more drop until 2013, but after that's there is a slow increase in company's EPS. From 2010 Atmel has been performing better than the industrial average. The higher the EPS is; the more money your shares of stock will be worth because investors are willing to pay more for higher profits. So in this case Atmel has more money flowing down to stock holders as compared to the industry average. Dividend Payout Ratio The dividend payout ratio provides an indication of how much money a company is returning to shareholders, versus how much money it is keeping on hand to reinvest in growth, pay off debt or add to cash reserves. Calculated as: = Yearly Dividend Per Share Earnings per Share Or equivalent = Dividends Net income 2.5 2 1.5 1 Atmel 0.5 0 2009 -0.5 Industry 2010 2011 2012 2013 2014 2015 2016 -1 -1.5 Long-term trends in the payout ratio matters. A steadily rising ratio could indicate a healthy, maturing business, but a spiking one could mean the dividend is heading into unsustainable territory which might be the case of Atmel which had zero dividends till 2014, but after that there was a sudden rise of 2 points in 2015. On the other hand, a sudden high result, can also indicate that there is an emphasis on short-term boosts to share prices at the expense of reinvestment and long-term growth. Annual growth rate earnings Growth rates refer to the amount of increase that a specific variable has gained within a specific period and context. For investors, this typically represents the compounded annualized rate of growth of a company's revenues, earnings, dividends and even macro concepts - such as the economy as a whole. 0.018 0.016 0.014 0.012 0.01 Atmel 0.008 Industry 0.006 0.004 0.002 0 2009 2010 2011 2012 2013 2014 2015 2016 At the moment Atmel's, annual growth rate earnings are better than the industrial average. Annual Growth Rate in Dividends 0.25 0.2 0.15 Atmel Industry 0.1 0.05 0 2009 2010 2011 2012 2013 2014 2015 2016 DuPont Analysis ROE = Profit Margin (Profit/Sales) * Total Asset Turnover (Sales/Assets) * Equity Multiplier (Assets/Equity) With this method, assets are measured at their gross book value rather than at net book value in order to produce a higher return on equity (ROE). It is also known as "DuPont identity". DuPont analysis tells us that ROE is affected by three things: - Operating efficiency, which is measured by profit margin - Asset use efficiency, which is measured by total asset turnover - Financial leverage, which is measured by the equity multiplier The method goes beyond profit margin to understand how efficiently a company's assets generate sales or cash and how well a company uses debt to produce incremental returns. Using these three factors, a DuPont analysis allows analysts to dissect a company, efficiently determine where the company is weak and strong and quickly know what areas of the business to look at (i.e., inventory management, debt structure, margins) for more answers. Industry's DuPont Atmel's DuPont The DuPont analysis of Amtel is higher during past years showing a higher return given by the company to its stockholders. Although it is low on operational efficiency which means it is generating less profit (0.022942) than the industry average (0.237243). But the asset management efficiency and financial leverage of the Amtel is higher which brings the return on equity to 67.25. It indicates an efficient management of assets and low liabilities of the company in comparison to industry. The performance of Amtel is better than Industry