write anaylsis for this 11 profitsbility ratios
result in comparsion of the two companies.
and also please write wich company has a
better profitability ratios
2. Profitability Ratios The estimations in profits rate in all the earning segment helps in understanding the areas that require improvement (financialaccountancy.org, 2021). 1" calculate the Adjusted net income=NI+intereset net of tax+ minority interest: DBS ,000,000 2020 2019 2018 2017 2016 Net Income 5,707.00 680.00 542.00 765.00 716.00 Adjustments: interest (net of tax) 727.00 703.00 647.00 720.00 755.00 minority interest 23.00 13.00 14.00 20.00 21.00 Adjusted Net Income 6,457.00 1,396.00 1,203.00 1,505.00 1,492.00 DHL ,000,000 2020 2019 2018 2017 2016 1,485.00 1,762.00 1,063.00 2,853.00 2,781.00 Net Income Adjustments: interest (net of tax) 406.00 369.00 688.00 411.00 359.00 minority interest 62.00 55.00 78.00 21.00 34.00 Adjusted Net Income 1,017.00 1,338.00 297.00 2,421.00 2,388.00 2nd calculate Basic & Diluted EPS: 2020 2019 2018 2017 2016 DBS ,000,000 Profit attributable to Equity shareholders (5,710) 662 528 745 695 430 430 430 430 430 W.A Outstanding Ordinary Share Diluted W.A Outstanding Ordinary Share Basic EPS Diluted EPS -13.28 -13.28 1.54 1.54 1.23 1.23 1.73 1.73 1.62 1.62 2020 2019 2018 2017 2016 1,485 1,762 1,063 2,853 2,781 DHL ,000,000 Profit attributable to Equity shareholders W. Outstanding Ordinary Share Diluted W.A Outstanding Ordinary Share Basic EPS Diluted EPS 20 32 68 31 42 110 74.25 -35.75 115 55.06 -59.94 121 15.63 -105.37 105 92.03 -12.97 110 66.21 -43.79 3rd calculate ROA= Adjusted NI/average total Asset: DBS ,000,000 Adjusted Net Income 2020 2019 2018 2017 2016 6,457.00 1,396.00 1,203.00 1,505.00 1,492.00 Average Total Assets 64,964 9.94% 62,178 2.25% 57,482 2.09% 56,380 2.67% 56,291 2.65% Return on Assets DHL ,000,000 Adjusted Net Income 2020 2019 2018 2017 2016 1,017 1,338 297 2,421 2,388 Average Total Assets Return on Assets 53,285 1.91% 58,920 2.27% 52,172 0.57% 38,484 6.29% 45,648 5.23% 4th calculate Net profit margin= Adjusted NI/revenue: DBS ,000,000 Adjusted Net Income 2020 2019 2018 2017 2016 6,457.00 1,396.00 1,203.00 1,505.00 1,492.00 Revenue Net Profit Margin 39,901.00 44,430.00 44,065.00 42,693.00 40,557.00 16.18% 3.14% 2.73% 3.53% 3.68% DHL ,000,000 Adjusted Net Income 2020 2019 2018 2017 2016 1,017 1,338 297 2,421 2,388 Revenue Net Profit Margin 47,684 2.13% 45,833 2.92% 55,000 0.54% 60,444 4.01% 57,334 4.17% 5th calculate Asset Turnover=Revenue/ Average total Asset: DBS ,000,000 2020 2019 2018 2017 2016 Revenue 39,901 44,430 44,065 42,693 40,557 Average Total Assets 64,964 0.61 62,178 0.71 57,482 0.77 56,380 0.76 56,291 0.72 Assets Turnover DHL ,000,000 Revenue 2020 2019 2018 2017 2016 47,684 45,833 55,000 60,444 57,334 Average Total Assets Assets Turnover 53,285 0.89 58,920 0.78 52,172 1.05 38,484 1.57 45,648 1.26 6th calculate Fixed Asset Turnover=Revenue/Average Fixed Asset: DBS ,000,000 Revenue 2020 2019 2018 2017 2016 39,901 44,430 44,065 42,693 40,557 Average Fixed Assets 53,089 0.75 49,930 0.89 46,136 0.96 45,458 0.94 45,245 0.90 Fixed Assets Turnover DHL ,000,000 2020 2019 2018 2017 2016 Revenue 47,684 45,833 55,000 60,444 57,334 Average Fixed Assets Fixed Assets Turnover 36,921 1.29 44,724 1.02 38,123 1.44 24,041 2.51 33,583 1.71 7th calculate Return on investment=Adjusted Net income/ Average (LT Liab+Equity): DBS ,000,000 Adjusted Net Income 2020 2019 2018 2017 2016 6,457 1,396 1,203 1,505 1,492 Average (L-T Liab. + Equity) Return on Investment 65,435 9.87% 65,828 2.12% 58,527 2.06% 56,436 2.67% 56,324 2.65% DHL ,000,000 Adjusted Net Income 2020 2019 2018 2017 2016 1,017 1,338 297 2,421 2,388 Average (L-T Liab. + Equity) Return on Investment 53,285 1.91% 34,920 3.83% 28,172 1.05% 38,484 6.29% 26,148 9.13% gth calculate Return on Operating Asset = Operating income/Average operating Asset: DBS ,000,000 Operating Income 2020 2019 2018 2017 2016 3,439 3,030 2,998 2,954 2,834 Average Operating Assets Return on Operating Assets 12,543 27.42% 12,248 24.74% 11,346 26.42% 10,923 27.05% 10,947 25.89% DHL ,000,000 2020 2019 2018 2017 2016 Operating Income 41,371 41,749 51,190 62,583 59,490 Average Operating Assets Return on Operating Assets 16,364 252.82% 14,197 294.08% 14,049 364.38% 14,443 433.33% 12,065 493.10% 9th calculate Operating Income Margin=Operating income/Revenue: DBS ,000,000 Operating Income 2020 2019 2018 2017 2016 3,439 3,030 2,998 2,954 2,834 Revenue 39,901 8.62% 44,430 6.82% 44,065 6.80% 42,693 6.92% 40,557 6.99% Operating Income Margin DHL ,000,000 Operating Income 2020 2019 2018 2017 2016 41,371 41,749 51,190 62,583 59,490 Revenue 47,684 86.76% 45,833 91.09% 55,000 93.07% 60,444 103.54% 57,334 103.76% Operating Income Margin 10th calculate Operating Assets Turnover=Revenue/Average Operating Assets: DBS ,000,000 2020 2019 2018 2017 2016 Revenue 39,901 44,430 44,065 42,693 40,557 Average Operating Assets 12,543 12,248 11,346 10,923 10,947 Operating Assets Turnover 3.18 3.63 3.88 3.91 3.70 DHL 1,000,000 Revenue 2020 2019 2018 2017 2016 47,684 45,833 55,000 60,444 57,334 Average Operating Assets 16,364 14,197 14,049 14,443 12,065 Operating Assets Turnover 2.91 3.23 3.92 4.19 4.75 11th calculate Return on Equity= Adjusted Net Income/Average Equity: DBS ,000,000 Adjusted Net Income 2020 2019 2018 2017 2016 6,457 1,396 1,203 1,505 1,492 Average Equity Return on Equity 11,099 58.18% 14,260 9.79% 13,915 8.65% 13,448 11.19% 13,027 11.45% 2020 DHL ,000,000 Adjusted Net Income 2019 2018 2017 2016 1,017 1,338 297 2,421 2,388 Average Equity Return on Equity 16,643 6.11% 13,250 10.10% 12,013 2.47% 14,609 16.57% 11,409 20.93% 2. Profitability Ratios The estimations in profits rate in all the earning segment helps in understanding the areas that require improvement (financialaccountancy.org, 2021). 1" calculate the Adjusted net income=NI+intereset net of tax+ minority interest: DBS ,000,000 2020 2019 2018 2017 2016 Net Income 5,707.00 680.00 542.00 765.00 716.00 Adjustments: interest (net of tax) 727.00 703.00 647.00 720.00 755.00 minority interest 23.00 13.00 14.00 20.00 21.00 Adjusted Net Income 6,457.00 1,396.00 1,203.00 1,505.00 1,492.00 DHL ,000,000 2020 2019 2018 2017 2016 1,485.00 1,762.00 1,063.00 2,853.00 2,781.00 Net Income Adjustments: interest (net of tax) 406.00 369.00 688.00 411.00 359.00 minority interest 62.00 55.00 78.00 21.00 34.00 Adjusted Net Income 1,017.00 1,338.00 297.00 2,421.00 2,388.00 2nd calculate Basic & Diluted EPS: 2020 2019 2018 2017 2016 DBS ,000,000 Profit attributable to Equity shareholders (5,710) 662 528 745 695 430 430 430 430 430 W.A Outstanding Ordinary Share Diluted W.A Outstanding Ordinary Share Basic EPS Diluted EPS -13.28 -13.28 1.54 1.54 1.23 1.23 1.73 1.73 1.62 1.62 2020 2019 2018 2017 2016 1,485 1,762 1,063 2,853 2,781 DHL ,000,000 Profit attributable to Equity shareholders W. Outstanding Ordinary Share Diluted W.A Outstanding Ordinary Share Basic EPS Diluted EPS 20 32 68 31 42 110 74.25 -35.75 115 55.06 -59.94 121 15.63 -105.37 105 92.03 -12.97 110 66.21 -43.79 3rd calculate ROA= Adjusted NI/average total Asset: DBS ,000,000 Adjusted Net Income 2020 2019 2018 2017 2016 6,457.00 1,396.00 1,203.00 1,505.00 1,492.00 Average Total Assets 64,964 9.94% 62,178 2.25% 57,482 2.09% 56,380 2.67% 56,291 2.65% Return on Assets DHL ,000,000 Adjusted Net Income 2020 2019 2018 2017 2016 1,017 1,338 297 2,421 2,388 Average Total Assets Return on Assets 53,285 1.91% 58,920 2.27% 52,172 0.57% 38,484 6.29% 45,648 5.23% 4th calculate Net profit margin= Adjusted NI/revenue: DBS ,000,000 Adjusted Net Income 2020 2019 2018 2017 2016 6,457.00 1,396.00 1,203.00 1,505.00 1,492.00 Revenue Net Profit Margin 39,901.00 44,430.00 44,065.00 42,693.00 40,557.00 16.18% 3.14% 2.73% 3.53% 3.68% DHL ,000,000 Adjusted Net Income 2020 2019 2018 2017 2016 1,017 1,338 297 2,421 2,388 Revenue Net Profit Margin 47,684 2.13% 45,833 2.92% 55,000 0.54% 60,444 4.01% 57,334 4.17% 5th calculate Asset Turnover=Revenue/ Average total Asset: DBS ,000,000 2020 2019 2018 2017 2016 Revenue 39,901 44,430 44,065 42,693 40,557 Average Total Assets 64,964 0.61 62,178 0.71 57,482 0.77 56,380 0.76 56,291 0.72 Assets Turnover DHL ,000,000 Revenue 2020 2019 2018 2017 2016 47,684 45,833 55,000 60,444 57,334 Average Total Assets Assets Turnover 53,285 0.89 58,920 0.78 52,172 1.05 38,484 1.57 45,648 1.26 6th calculate Fixed Asset Turnover=Revenue/Average Fixed Asset: DBS ,000,000 Revenue 2020 2019 2018 2017 2016 39,901 44,430 44,065 42,693 40,557 Average Fixed Assets 53,089 0.75 49,930 0.89 46,136 0.96 45,458 0.94 45,245 0.90 Fixed Assets Turnover DHL ,000,000 2020 2019 2018 2017 2016 Revenue 47,684 45,833 55,000 60,444 57,334 Average Fixed Assets Fixed Assets Turnover 36,921 1.29 44,724 1.02 38,123 1.44 24,041 2.51 33,583 1.71 7th calculate Return on investment=Adjusted Net income/ Average (LT Liab+Equity): DBS ,000,000 Adjusted Net Income 2020 2019 2018 2017 2016 6,457 1,396 1,203 1,505 1,492 Average (L-T Liab. + Equity) Return on Investment 65,435 9.87% 65,828 2.12% 58,527 2.06% 56,436 2.67% 56,324 2.65% DHL ,000,000 Adjusted Net Income 2020 2019 2018 2017 2016 1,017 1,338 297 2,421 2,388 Average (L-T Liab. + Equity) Return on Investment 53,285 1.91% 34,920 3.83% 28,172 1.05% 38,484 6.29% 26,148 9.13% gth calculate Return on Operating Asset = Operating income/Average operating Asset: DBS ,000,000 Operating Income 2020 2019 2018 2017 2016 3,439 3,030 2,998 2,954 2,834 Average Operating Assets Return on Operating Assets 12,543 27.42% 12,248 24.74% 11,346 26.42% 10,923 27.05% 10,947 25.89% DHL ,000,000 2020 2019 2018 2017 2016 Operating Income 41,371 41,749 51,190 62,583 59,490 Average Operating Assets Return on Operating Assets 16,364 252.82% 14,197 294.08% 14,049 364.38% 14,443 433.33% 12,065 493.10% 9th calculate Operating Income Margin=Operating income/Revenue: DBS ,000,000 Operating Income 2020 2019 2018 2017 2016 3,439 3,030 2,998 2,954 2,834 Revenue 39,901 8.62% 44,430 6.82% 44,065 6.80% 42,693 6.92% 40,557 6.99% Operating Income Margin DHL ,000,000 Operating Income 2020 2019 2018 2017 2016 41,371 41,749 51,190 62,583 59,490 Revenue 47,684 86.76% 45,833 91.09% 55,000 93.07% 60,444 103.54% 57,334 103.76% Operating Income Margin 10th calculate Operating Assets Turnover=Revenue/Average Operating Assets: DBS ,000,000 2020 2019 2018 2017 2016 Revenue 39,901 44,430 44,065 42,693 40,557 Average Operating Assets 12,543 12,248 11,346 10,923 10,947 Operating Assets Turnover 3.18 3.63 3.88 3.91 3.70 DHL 1,000,000 Revenue 2020 2019 2018 2017 2016 47,684 45,833 55,000 60,444 57,334 Average Operating Assets 16,364 14,197 14,049 14,443 12,065 Operating Assets Turnover 2.91 3.23 3.92 4.19 4.75 11th calculate Return on Equity= Adjusted Net Income/Average Equity: DBS ,000,000 Adjusted Net Income 2020 2019 2018 2017 2016 6,457 1,396 1,203 1,505 1,492 Average Equity Return on Equity 11,099 58.18% 14,260 9.79% 13,915 8.65% 13,448 11.19% 13,027 11.45% 2020 DHL ,000,000 Adjusted Net Income 2019 2018 2017 2016 1,017 1,338 297 2,421 2,388 Average Equity Return on Equity 16,643 6.11% 13,250 10.10% 12,013 2.47% 14,609 16.57% 11,409 20.93%
