Bonia Corporation Berhad Financial Ratios:
iv) Profitability (106 words) Year Profit Margin Return on Assets (ROA) Return on Equity (ROE) 2019 N1 / Sales N1 / TA NI / TE - 23,261,000 / 462,259,000 = 23,261,000 / 532,871,000 = 23,261,000 / 396,146,000 - 5.03% - 4.37% - 5.87% 2018 N1 / Sales N1 / TA NI / TE = 24,900,000 / 440,421,000 = 24,900,000 / 678,723,000 = 24,900,000 / 465,955,000 - 5.65% - 3.67% - 5.34% 2017 N1 / Sales N1 / TA NI / TE - 39,398,000 / 613,159,000 = 39,398,000 / 711,010,000 - 39,398,000 / 455,267,000 - 6.43% - 5.54% - 8.65% 2016 NI / Sales N1 / TA NI / TE - 29,998,000 / 665,438,000 - 29,998,000 / 709,730,000 - 29,998,000 / 426,935,000 - 4.51% - 4.23% - 7.03% Table 1.3iii) Financial Leverage (106 words) Year Total Debt Ratio Debt / Equity Equity Multiplier 2019 (TA - TE) / TA TD / TE TA / TE - (532,871,000 - 396,146,000) / # 136,725,000 / 396,146,000 - 1 + D/E 532,871,000 - 0.35 times = 532,871,000 / 396,146,000 - 0.26 times - 1.35 times 2018 (TA - TE) / TA TD / TE TA / TE (678, 723,000 - 465,955,000) / - 212,768,000 / 465,955,000 =1 + D/E 678,723,000 - 0.46 times - 678,723,000 / 465,955,000 - 0.31 times = 1.46 times 2017 (TA - TE) / TA TD / TE TA / TE (711,010,000 - 455,267,000) / - 255,743,000 / 455,267,000 =1 + D/E 711,010,000 - 0.56 times - 711,010,000 / 455,267,000 - 0.36 times - 1.56 times 2016 (TA - TE) / TA TD / TE TA / TE (709,730,000 - 426,935,000) 282,795,000 / 426,935,000 -1 + D/E 709,730,000 - 0.66 times - 709,730,000 / 426,935,000 - 0.40 times - 1.66 times Table 1.3ii) Assets management (106 words) Year Inventory turnover Days' sales in Receivables turnover Days' sales in inventory receivables 2019 Cost of goods sold / 365 days / Sales / Accounts receivable 365 days / Inventory Inventory turnover = 462,259,000 / 64,553,000 Receivables turnover - 212,081,000 / 93,118,000 - 365 / 2.28 - 7.16 times = 365 / 7.16 - 2.28 times - 160 days - 51 days 2018 Cost of goods sold / 365 days / Sales / Accounts receivable 365 days / Inventory Inventory turnover = 440,421,000 / 83,236,000 Receivables turnover - 172,690,000 / 105,363,000 - 365 / 1.64 - 5.29 times - 365 / 5.29 - 1.64 times - 223 days - 69 days 2017 Cost of goods sold / 365 days / Sales / Accounts receivable 365 days / Inventory Inventory turnover -613,159,000 / 121,783,000 Receivables turnover - 254,132,000 / 132,938,000 - 365 / 1.91 - 5.03 times = 365 / 5.03 - 1.91 times 191 days - 73 days 2016 Cost of goods sold / 365 days / Sales / Accounts receivable 365 days / Inventory Inventory turnover #665,438,000 / 111,719,000 Receivables turnover - 299,252,000 / 149,426,000 - 365 / 2.0 - 5.96 times - 365 /5.96 - 2.0 times - 183 days - 61 days Table 1.2i) Liquidity (106 words) Year Current ratio Quick ratio Cash ratio 2019 CA / CL (CA - Inventory) / CL Cash / CL - 268,412,000 / 87,813,000 = (268,412,000 - 93,118,000) / - 89,169,000 / 87,813,000 - 3.06 times 87,813,000 - 1.02 times - 2.0 times 2018 CA / CL (CA - Inventory) / CL Cash / CL - 303,442,000 / 104,068,000 - (303,442,000 - 105,363,000) - 84,029,000 / 104,068,000 - 2.92 times / 104,068,000 - 0.81 times - 1.90 times 2017 CA / CL (CA - Inventory) / CL Cash / CL - 387,520,000 / 140,572,000 (387,520,000 - 132,938,000) = 119,648,000 / 140,572,000 - 2.76 times / 140,572,000 = 0.85 times - 1.81 times 2016 CA / CL (CA - Inventory) / CL Cash / CL - 371,396,000 / 149,401,000 = (371,396,000 - 149,426,000) = 103,159,000 / 149,401,000 - 2.49 times / 149.401,000 - 0.69 times = 1.49 times Table
