1.

0.8

0.6

0.4

0.2

0
1

Aqsa Mubeen
M.com II,SF (120)
Evening

Nestle

YEAR
2006
2007
2008
2009
2010
2011

Day's Sales in Receivables Ratio

Day's Sales in receivables=Gross Receivables/(Net Sales/365)

4
4
5
2
1
2

Accounts Receivables Turnover Ratio

Account Receivable Turnover Ratio=Net Sales /Average Gross Receivables

132.362982
68.81352367
59.71400073
71.24445868
168.830477
244.6867224

Account Receivables Turnover in Days

Account Receivables Turnover in Day's=Average Gross receivables/(Net Sales/365)

410,317.50
572459.5
577,670.50
304964.5
264,928

Days'Sales in Inventory Ratio

Days sales in inventory Ratio Ending inventory/costof goods sold(365)

44
43
36
49
45
54

Inventory Turnover Ratio

Inventory Turnover Ratio=Cost of Goods Sold /Average Inventory

6.45
6.54
6.94
6.6
6.07
5.91

Operating Cycle
Operating Cycle =Accounts Receivables Turnover in Days +Inventory Turnover in Days

48
47
41
51
46
56

Quick Ratio

AQSA MUBEEN
M.COM II S.F 120

NESTLE COMPANY
Day's Sales in Receivables Ratio
Day's Sales in receivables=Gross Receivables/(Net Sales/365)
YEAR
2006
2007
2008
2009
2010
2011

Account Re
YEAR
2006
2007
2008
2009
2010
2011

Account Receivables Turnover in Days

Account Receivables Turnover in Day's=Average Gross receivables/(Net Sales/365)
YEAR

2006
2007
2008
2009
2010
2011

Days'Sales in Inventory Ratio

Days sales in inventory Ratio Ending inventory/costof goods sold(365)
YEAR
2006
2007
2008
2009
2010
2011

Inventory Turnover Ratio

Inventory Turnover Ratio=Cost of Goods Sold /Average Inventory
YEAR
2006
2007
2008
2009
2010
2011

Inventory Turnover in Days

Inventory Turnover in Days=Average Inventory/(Cost of Goods Sales/365)
YEAR
2006
2007
2008
2009
2010

2011
2012

Operating Cycle
Operating Cycle =Accounts Receivables Turnover in Days +Inventory Turnover in Days
YEAR
2006
2007
2008
2009
2010
2011

Working Capital
Working Capital=Current Assets-Current Liabilities
YEAR
2008
2009
2010
2011
2012

Current Ratio
Current Ratio=Current Assets -Current Liabilities
YEAR
2008
2009
2010
2011
2012

Acid Test Ratio (Quick Ratio)

Acid Test Ratio (Quick Ratio)=(Current Assets -Inventory-Prepaid)/Current Liabilities
YEAR
2008

2009
2010
2011
2012

Cash Ratio
Cash Ratio=(Cash Equivalents+Marketable Securities)/Current Liabilities
YEAR
2008
2009
2010
2011
2012

Gross Receivables
238,291
344,053
456,813
241,715
126,499
276,858

Net Sales
22,030,958
28,235,393
34,183,847
41,155,822
51,487,302
64,824,364

Accounts Receivables Turnover Ratio

Account Receivable Turnover Ratio=Net Sales /Average Gross Receivables
Net Sales
22,030,958
28,235,393
34,183,847
41,155,822
51,487,302
64,824,364

Opening Receivables
47,298
238,291
344,053
456,813
241,715
126,499

et Sales/365)
Opening Receivables

Closing Receivables

Ending Inventory

Cost of Goods Sold

1,907,300.
2,393,306
2,488,573
3,895,038
4,602,019
7,064,170

Cost of Goods Sold

Opening Inventory
15,778,330
20,291,270
25,231,532
29,256,902
37,608,733
48,099,046

Opening Inventory

15,778,330
20,291,270
25,231,532
29,256,902
37,608,733
48,099,046

1,492,983
1,907,300.
2,393,306
2,488,573
3,895,038
4,602,019

urnover in Days
Account Receivables Turnover in Days
4
4
5
2
1
2

Current Assets

Current Assets

nt Liabilities
Current Assets

Inventory Turnover in Days

44
43
36
49
45
54

Cash Equivalents

Sale's Per Day

60358.78904
77357.2411
93654.37534
112755.6767
141061.1014
177600.9973

Day's Sales in Receivables Ratio

Closing Receivables
238,291
344,053
456,813
241,715
126,499
276,858

Average Gross receivables

166443.5
410317.5
572459.5
577670.5
304964.5
264928

Average Gross Receivables

Net sales

4
4
5
2
1
2

bles

c.g.s in Day

Days' Sales in Inventory

43,228.30
55,592.52
69,127.48
80,155.90
103,037.62
131,778.21

Closing Inventory
1,907,300.
2,393,306
2,488,573
3,895,038
4,602,019
7,064,170

Closing Inventory

44
43
36
49
45
54

Average Inventory
2446633
3103953
3637592.5
4436092
6196047.5
8134104

Average Inventory

Operating Cycle
48
47
41
51
46
56

Current Liabilities

Working Capital

Current Liabilities

Current Ratio

Inventory

Prepaid

Marketable Securities

Cash Equivalents &Marketable Securities

Account Receivables Turnover ratio

132.362982
68.81352367
59.71400073
71.24445856
168.830477
244.6867224

Sale's Per Day

avr
166443.5

410,317.50
572459.5

577,670.50
304964.5

264,928

Account Receivables Turnover in Days

Inventory Turnover Ratio

6.45
6.54
6.94
6.60
6.07
5.91

Inventory Turnover in Days

Quick Assets

Current Liabilities

Current Liabilities

able Securities

Cash Ratio

Quick Ratio