Please help me to find ratio analysis AND Interpretation
Given below is the formula that we studied:
| Formula |
1)Current ratio | Current asset/ Current liabilities |
2)Acid test ratio | Cash + short-term investment+ account receivable(net) / Current liabilities |
3)Account receivable turnover | Net credit sales/ Average net account receivable |
4)Inventory turnover | Cost of goods sold/Average inventory |
5)Profit margin | Net income/Net sales |
6)Asset turnover | Net sales/Average total asset |
7)Return on asset | Net income/ Average total asset |
8)Return on common stockholders equity | Net income/Average common stockholder equity |
9)Earning per share | Net income Dividend/ Weighted -average common share outstanding |
10)Price earnings ratio | Market price per share of stock/ Earning per share |
11)Pay-out ratio | Cash dividend/Net income |
12)Debt to asset ratio | Total debt/ Total asset |
13)Times interest earned | Income before taxes and interest expense/Interest expense |
STATEMENTS OF COMPREHENSIVE INCOME FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2019 Group 2019 RM'000 2018 RM'000 Company 2019 RM'000 2018 RM'000 Note Net (loss)profit for the financial year (149,447) 43,230 20,720 102,719 Other comprehensive income/(loss), net of tax: 2,544 (2,670) Items that will be subsequently reclassified to profit or loss Foreign currency translation gain/(loss) for foreign operations Items that will not be reclassified to profit or loss Recognition of actuarial (losses)/gains Other comprehensive income/(loss), net of tax for the financial year Total comprehensive (loss Wincome, net of tax for the financial year 31 (212) 679 2,332 (1,991) (147,115) 41,239 20,720 102,719 Attributable to: Owners of the parent Non-controlling interests 20,720 102,719 (147,122) 7 (147,115) 40.750 489 41.239 20,720 102,719 STATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER 2019 Group 2019 RM'000 2018 RM'000 Company 2019 RM'000 2018 RM'OOO Note 406,407 382,268 27,842 2,098 ASSETS Non-current assets Property, plant and equipment Right-of-use assets Prepaid lease payments Subsidiaries Intangible assets Other receivables Amounts due from subsidiaries Deferred tax assets 12 13(a) 14 15 16 19 20(a) 30 594,154 592,486 200,342 400,892 23,120 23.205 48,139 39,796 658,591 849,193 617,274 615,691 - Current assets Inventories Trade receivables and contract assets Other receivables Amount due from immediate holding company Amounts due from subsidiaries Tax recoverable Deposits, cash and bank balances 17 18 19 25 20(a) 617,909 204,100 63,032 14 693,020 222,779 89,137 9 10.417 69,516 19.069 29,587 17,926 35,655 64.069 1 336 21 487 933,711 1,058,526 70,010 74,823 690,514 TOTAL ASSETS 1,592,302 1,907,719 687,284 Group 2019 RM'000 2018 RM'000 Company 2019 2018 RM'000 RM'000 Note EQUITY AND LIABILITIES Capital and reserves attributable to equity holders of the Company Share capital Exchange reserve Share reserves Retained earnings 28 151,879 149,401 151,879 3,289 7,191 175,492 29 149.401 1,036 8.015 350,884 6,173 290,375 6.632 295,672 448,427 451,705 509.336 19,327 Non-controlling interests Total equity 337,851 19,075 356,926 528,663 448,427 451,705 4,630 102 Non-current liabilities Government grants Borrowings Lease liabilities Deferred tax liabilities Provision for defined benefit plan 26 27 13(b) 30 31 4,289 316 2,125 18,066 9,999 59,191 8,306 72.229 34,795 186,087 22,197 5 20(b) 22 23 24 25 32(b) 26 27 13(b) Current liabilities Amounts due to subsidiaries Amounts due to related companies Trade payables Other payables Amount due to immediate holding company Contract liabilities Government grants Borrowings Lease liabilities Current tax liabilities Dividend payable 2,741 29 2.429 572.257 71,033 390 242 341 642,745 3,434 148 2,230 548,994 75,286 190 6,387 341 564,981 1,457 715 50,000 200.000 4,365 13.025 13,025 238,857 238,809 1,200,581 1,235,376 1,592,302 1,306,827 1,379,056 Total liabilities 238,857 238,809 TOTAL EQUITY AND LIABILITIES 1,907,719 687,284 690,514