Professional Documents
Culture Documents
WORKINGS
2013
2012
Liquidity Ratios
Current Ratio =
1.07
1.12
Quick Ratio =
0.67
0.74
Cash Ratio =
0.54
0.6
27.00%
25.00%
1.00%
1.00%
Profitability Ratios
Gross Profit Margin=
0.37
-0.06
Return on Equity=
3.06
-0.49
Return on Asset=
0.75
-0.13
0.33
0.38
-5.28
-7.35
6.80
8.65
1.85
1.88
Equity Turnover=
7.64
7.46
Receivables Turnover=
18.31
20.59
Inventory Turnover=
cost of sales/Inventories
8.34
8.06
Debt/Equity
EBIT/Interest expense
Efficiency Ratios
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