show the calculation of the ratios
RATIO BASIC COMPUTATION Profitability Ratios 1. Return on equity (ROE) Netice Average Total Stockholders' Equity 2. Return on asut (ROA) Net Income Average Tocal Aucts 3. Gross profit percentage Gross Profit Net Sales Revenue 4. Net profit margin Net Income Net Sales Revenue 5. Earnings per share (EPS) Net Income Weighted Average Number of Common Shares Outstanding 6. Quality of Income Cash Flows from Operating Activities Net Income Asset Turnover Raties 7. Total asset turnover ratio Net Sales Revue Average Total Assets Fixed set over at Net Sales Reven Average Net Fine Arts 9. Receivable turnover ratio Net Credit Sales Average Net Receivables Cos of Gods Sad Average Inventory 10. Inventory turnover ratio Liquidity Ratios IL. Current ratio Current Assets Current abilities 12. Quick ratio Cash & Cash Equivalents + Net Accounts Receivable + Marketable Securities Current Liabilities 13. Cash ratio Cash & Cash Equivalents Current Liabilities Solvency Rates 14. Times interest earned to Net Income + Interest Expense + Income Tax Expense Interest Expense Cash Flows from Operating Activities Inese Pad 15. Cash coverage ratio 16. Debt-to-equity ratio Total abilities Total Stockholders' Equity Market Ratios 11. Price Earnings (P/E) ratio Market Price per Share Earnings per Share 18. Dividend yield ratio Dividends per Share Marie Priemer Share CONSOLIDATED STATEMENT OF FINANCIAL POSITION At 31 December 2018 Note 2018 BD 000 2017 BD 000 ASSETS Non-current assets Property, plant and equipment Other asset Derivative financial instruments Deferred tax asset 1,702,117 3,936 1,725 1,242,073 4,128 34 19 1,707,812 1,246,220 Current assets Inventories Trade and other receivables Derivative financial instruments Bank balances and cash 198,577 163,924 266,229 130,522 471 103,684 500,906 2,208,718 77.459 439,960 1,686,180 TOTAL ASSETS EQUITY AND LIABILITIES Equity Share capital Treasury shares Statutory reserve Capital reserve Retained earnings Proposed dividend 142,000 (4,800) 71,000 249 865,021 142,000 (2,690) 71,000 249 805,029 36.806 Total equity 1,073,470 1,052,394 Non-current liabilities Borrowings Employees' end of service benefits Trade and other payables Derivative financial instruments 785,877 1,677 47,000 453,611 1,564 16 (a) 18 (1) 412 834,554 455,587 Current liabilities Borrowings Trade and other payables Derivative financial instruments 74,504 225,332 858 22,050 156,058 91 300,694 178,199 Total liabilities 1,135,248 633,786 TOTAL EQUITY AND LIABILITIES 2,208,718 1,686,180 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME Year ended 31 December 2018 2018 BD '000 2017 BD '000 Note Revenue from contracts with customers Cost of sales 23(a) 911,317 (825,335) 857,762 (723,114) GROSS PROFIT 85,982 134,648 Other income (net) Gain/(loss) on foreign exchange General and administrative expenses Selling and distribution expenses Finance costs Directors' fees Changes in fair value of derivative financial instruments 12,831 11,665 (26,927) (23,622) (2,135) (210) 2,699 7,451 (1,837) (27.120) (16,908) (2,149) (210) (503) 93,372 (915) 92,457 PROFIT FOR THE YEAR BEFORE TAX Tax expense PROFIT FOR THE YEAR 60,283 (528) 59,755 Other comprehensive income for the year PROFIT AND TOTAL COMPREHENSIVE INCOME FOR THE YEAR 59,755 92,457 Basic and diluted earnings per share (fils) 65 4. Analyze the financial statements by applying financial ratios and write an interpretation about the ratios. (LO 4: S-PS)
