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Mikaelah Aliban BS CHE 4 CHE 427N

SMB FINANCIAL RATIOS


San Miguel Brewery Inc.
December 31, 2014 and 2013

*The values are in million pesos

2014

Liquidity Ratios
Current assets 20,413
Current Ratio = = =2.2420 *
Current liabilities 9,105
Current assetsInventories 20,4133,460
Acid test Ratio= = =1.8619 *
Current Liabilities 9,105

Efficiency Ratios
Cost of goods sold 42,794
Inventory Turnover Ratio= = =12.3682 *
Inventory 3,460
Net
asset Turnover= Net sales
assets =
79,005
=3.9267 *
20,120

Financial Leverage Ratios


Total Debt 37,518
Debt Total Assets Ratio= = =0.4236 *
Total Asset 88,548
(Profit before tax+ Interest Expense) 19,595+ 2,722
Interest Earned Ratio= = =8.1988
Interest Expense 2,722
*

Profitability Ratios
Net Profit 13,515
Profit Margin Ratio= = =0.1711 *
Net Sales 79,005
Net income 13,515
Return on Assets Ratio= = =0.1526 *
Assets 88,548
Net income 13,515
Returnon Equity Ratio= = =0.3533 *
Equity 38,254

2013
Liquidity Ratios
Current assets 24,742
Current Ratio = = =0.7471 *
Current liabilities 33,116
Current assetsInventories 24,7423,254
Acid test Ratio= = =0.6489 *
Current Liabilities 33,116
Mikaelah Aliban BS CHE 4 CHE 427N

Efficiency Ratios
Cost of goods sold 39,405
Inventory Turnover Ratio= = =12.1097 *
Inventory 3,254
Net
asset Turnover=
Net sales
assets =
75,053
=3.6533 *
20,544

Financial Leverage Ratios


Total Debt 22,627
Debt Total Assets Ratio= = =0.2435 *
Total Asset 92,910
(Profit before tax+ Interest Expense) 17,851+3,872
Interest Earned Ratio= = =5.6103
Interest Expense 3,872
*

Profitability Ratios
Net Profit 12,521
Profit Margin Ratio= = =0.1668 *
Net Sales 75,053
Net income 21,521
Return on Assets Ratio= = =0.2316 *
Assets 92,910
Net income 21,521
Returnon Equity Ratio= = =0.6515 *
Equity 33,035