Hi! below i have attached statement of financial position and income statement.
Can you pls help me to do the calculation of "Days sales in receivables" and "Acid test ratio". I have attached the formulas.
Income Statements For The Financial Year Ended 31 March 2016 Group Note 31 March 31 March 2016 2015 RM'000 RM'000 Operating revenue 53 8,416,039 9,142,521 Interest income 30 4,097,215 4,327,234 Interest expense 31 (2,459,459) (2,346,099) Net interest income/(expense) 1,637,756 1,981,135 Net income from Islamic banking business 57(XXVI) 805,837 864,687 Income from insurance business 54(Ill) 1,447,839 1,495,615 Insurance claims and commissions 54(Ill) (1,068,519) (1,077,566) Net income from insurance business 379,320 418,049 Other operating income 32 870,393 1,457,585 Share in results of associates and joint ventures 2,502 3,188 Net income 3,695,808 4,724,644 Other operating expenses 33 (2,176,863) (2,089,442) Acquisition and business efficiency income/(expenses) 35 2,558 (68,436) Operating profit 1,521,503 2,566,766 Writeback for impairment on loans, advances and financing 36 164,092 30,534 Net impairment writeback/(loss) on: Financial investments 37 11,924 (2,541) Doubtful receivables - net (4,046) 36,867 Foreclosed properties 17(e)(iii) (277) (5,770) Property and equipment 18 (700) (4,1 16) Intangible assets 19 (919) (1,336) Writeback of provision for commitments and contingencies 25(1) 40,841 19,255 Transfer to profit equalisation reserve 25(ii) (1,406) (35,379) Profit before taxation and zakat 1,731,012 2,604,280 Taxation and zakat 38 (331,533) 559,727) Profit for the financial year 1,399,479 2,044,553 Attributable to: Equity holders of the Company 1,302,206 1,918,630 Non-controlling interests 97,273 125,923 Profit for the financial year 1,399,479 2,044,553 EARNINGS PER SHARE (SEN) 40 Basic 43.33 63.83 Fully diluted 43.33 63.82Statements Of Financial Position As At 31 March 2016 Group Note 31 March 31 March 2016 2015 RM'000 RM'000 ASSETS Cash and short-term funds 11,988,321 10,758,600 Deposits and placements with banks and other financial institutions 1,333,630 4,068,819 Derivative financial assets 1,884,001 1,437,537 Financial assets held-for-trading 8 4,920,618 4,674,223 Financial investments available-for-sale 9 11,680,520 10,387,275 Financial investments held-to-maturity 10 4,167,494 3,864,508 Loans, advances and financing 11 86,513,254 86,173,795 Receivables: Investments not quoted in active markets 12 565,322 551,163 Statutory deposits with Bank Negara Malaysia 13 2,590,145 3,214,591 Deferred tax assets 14 66,044 83,434 Investment in subsidiaries and other investments 15 Investment in associates and joint ventures 16 674,463 662,273 Other assets 17 3,179,108 3,667,045 Reinsurance, retakaful assets and other insurance receivables 54(0) 513,555 433,929 Investment properties 54(1X) 7,713 Property and equipment 18 292,787 266,562 Intangible assets 19 3,369,998 3,348,121 Assets held for sale 56 24,740 204,236 TOTAL ASSETS 133,764,000 133,803,824 LIABILITIES AND EQUITY Deposits and placements of banks and other financial institutions 20 1,743,769 2,301,664 Recourse obligation on loans and financing sold to Cagamas Berhad 21 3,935,775 2,769,585 Derivative financial liabilities 7 2,022,807 1,385,478 Deposits from customers 22 90,358,576 92,130,049 Investment accounts of customers 57(XV) 18,411 Term funding 23 8,607,614 8,307,354 Debt capital 24 4,094,077 4,580,573 Redeemable cumulative convertible preference share 54(VIII) 204,760 198,821 Deferred tax liabilities 14 83,050 116,557 Other liabilities 25 3,009,943 3,917,675 Insurance, takaful contract liabilities and other insurance payables 54(1) 2,761,460 2,544,649 Liabilities directly associated with assets held for sale 56 4,370 48,995Total Liabilities 117,644,612 118,296,400 Share capital 26 3,014,185 3,014,185 Reserves 27 12,154,293 11,440,960 Equity attributable to equity holders of the Company 15,168,478 14,455,145 Non-controlling interests 29 950,910 1,052,279 Total Equity 16,119,388 15,507,424 TOTAL LIABILITIES AND EQUITY 133,764,000 133,803,824 COMMITMENTS AND CONTINGENCIES 47 125,037,110 116,765,056 NET ASSETS PER SHARE (RM) 52 5.03 4.80
