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MEANING: + Increase, - Decrease

Diff. betn Diff. betn 2015


LENOVO 2014 2015 2016
2014 & 15 & '16
Liquidity:
Current Ratio 1.91 2.26 2.39 0.35 0.13 increasing
Acid Ratio 1.14 1.04 1.00 (0.10) (0.04) decreasing

Financial Leverage
Debt to Equity 0.81 0.88 0.90 0.07 0.02 increasing
Debt to Tot. Asset 0.45 0.47 0.47 0.02 - increase only in 2015

Coverage Ratio
Int. Coverage 10.30 4.35 3.56 (5.95) (0.79) decreasing

Activity Ratio
Ave Coll. Days 83.60 71.10 65.00 (12.50) (6.10) decresing
Payable Turnover 43.50 25.40 22.10 (18.10) (3.30) decresing
Invty Turnover 2.64 2.44 2.3 (0.20) (0.14) decresing

Profitability Ratio
GP Ratio 31.3 28.7 27.7 (2.60) (1.00) decresing
NP Ratio 9 4.9 4.1 (4.10) (0.80) decresing
ROI 9.1 5 4.2 (4.10) (0.80) decresing
MEANING: + Increase, - Decrease
Diff. betn Diff. betn
INDUSTRY 2014 2015 2016
2014 & 15 2015 & '16
Liquidity:
Current Ratio 2.01 2.09 2.15 0.08 0.06 increasing
Acid Ratio 1.25 1.23 1.25 (0.02) 0.02 decrese 2015, maintain 2016

Financial Leverage
Debt to Equity 0.89 0.90 0.90 0.01 - increase, then maintain
Debt to Tot. Asset 0.47 0.47 0.47 - - stable

Coverage Ratio
Int. Coverage 4.66 5.02 5.19 0.36 0.17 increasing

Activity Ratio
Ave Coll. Days 69.20 66.30 65.70 (2.90) (0.60) decresing
Payable Turnover 48.50 51.10 46.70 2.60 (4.40) decresing
Invty Turnover 3.69 3.76 3.45 0.07 (0.31) increase in 2015, decrease in 2016

Profitability Ratio
GP Ratio 27.6 30.8 31.1 3.20 0.30 increasing
NP Ratio 7.6 8.1 8.2 0.50 0.10 increasing
ROI 10.8 9.1 9.8 (1.70) 0.70 Dec. in 2015, inc. in 2016
LENOVO vs. Industry - means Lenovo LOWER, + means Lenovo is HIGHER

Liquidity: 2014 2015 2016


Current Ratio (0.10) 0.17 0.24
Acid Ratio (0.11) (0.19) (0.25)

Financial Leverage
Debt to Equity (0.08) (0.02) -
Debt to Tot. Asset (0.02) - -

Coverage Ratio
Int. Coverage 5.64 (0.67) (1.63)

Activity Ratio
Ave Coll. Days 14.40 4.80 (0.70)
Payable Turnover (5.00) (25.70) (24.60)
Invty Turnover (1.05) (1.32) (1.15)

Profitability Ratio
GP Ratio 3.70 (2.10) (3.40)
NP Ratio 1.40 (3.20) (4.10)
ROI (1.70) (4.10) (5.60)