Question: Complete ratios of shaded cells

Ratio Year 1 Year 2 Year 3 Industry Ratio (given) 3.03 1.54 1.79 3 0.61 0.77 0.35 1.25 1.7 0.4 9.67 117 Acid test ratio Current assets turnover ratio Current ratio Debt-to-equity ratio Fixed assets turnover ratio Gross margin ratio Interest coverage ratio Inventory days Inventory turnover ratio Long-term debt to total capital Net margin ratio Receivable days Receivable turnover ratio (times) Return on equity Return on fixed assets Return on total assets Total assets turnover ratio Working capital turnover ratio 0.29 0.182 0.22 0.14 0.27 0.105 91 0.24 0.18 6 23% 0.196 0.27 0.24 0.1787 9% 5 3.5 4.77 8 Figure 1: Complete ratios of shaded cells (Task 1) 2012- 2013 2013 - 2014 2014 - 2015 200 480 800 7200 1800 2000 4320 4800 8000 1240 760 2832 1968 4800 3200 Years Sales Cash Credit Total sales Cost of goods sold Gross profit Operating expenses: General, admim, selling expenses Depreciation Interest expenses (on borrowings) Profit before tax (PBT) Tax @ 30% Profit after tax (PAT) 80 1000 660 100 60 450 400 158 960 340 520 156 364 288 672 1200 360 840 Figure 1: Income Statements, April 1 to March 31 (in P$ ) 2012- 2013 2013 -2014 2014 -2015 1900 2500 4700 Years Assets Fixed Assets (net of depreciation) Current Assets Cash and cash equivalents Accounts receivable Inventories Total 40 300 320 2560 100 1500 1500 5600 106 2100 2250 9156 Equity & Liabilities Equity share capital (shares of P$ 10 each Reserve & surplus Long-term borrowings Current liabilities Total 1200 364 736 260 2560 1600 1036 1236 1728 5600 2000 1876 2500 2780 9156 Figure 2: Balance Sheet, April 1 to March 31 (in P$)