PROFITABILITY

Return on Sales = EARNINGS AFTER TAX

SALES

(2014) = 4,976,851 = 0.52%

965,158,692

Return on Asset = EARNINGS AFTER TAX

TOTAL ASSET

(2014) = 4,976,851 = 1.80%

276,055,595

Return on Asset = EARNINGS BEFORE INTEREST AND TAX

TOTAL ASSET

(2014) = 7,109,787 = 2.58%

276,055,595

Return on Equity = EARNINGS AFTER TAX

STOCKHOLDER’S EQUITY

(2014) = 4,976,851 = 9.35%

53,206,718

Gross Margin Ratio = GROSS PROFIT

TOTAL SALES

(2014) = 104,870,897 = 10.87%

965,158,692

Return on Invested Capital = EARNINGS AFTER TAX + INTEREST(1-TAX)

STOCKHOLDERS’ EQUITY

(2014) = 4,976,851 = 9.35%

53,206,718

Return on Investment = EARNINGS AFTER TAX

Total Investment

(2014) = 4,976,851 = 9.35%

53,206,718
Earnings Per Share = EARNINGS AFTER TAX
OUTSTANDING SHARE

(2014) = 4,976,851 = 33.18%

15,000,000

LIQUIDITY

Current Ratio = CURRENT ASSET

CURRENT LIABILITIES

(2014) = 170,007,222 = 0.76

222,848,877

Quick Ratio = CURRENT ASSET - INVENTORIES

CURRENT LIABILITIES

(2014) = 15,361,652 = 0.07

222,848,877

Average Collection Period = 365 DAYS IN A YEAR

ACCOUNTS RECEIVABLE TURNOVER

(2014) = 365 days 2 days

230.55

Average Stocking Period = 365 days

INVENTORY TURNOVER

(2014) = 365 days = 65 days

5.56

Cash Operating Cycle = AVERAGE COLLECTION PERIOD + AVERAGE

STOCKING PERIOD

(2014) = 65 + 2 = 67 DAYS

Cash Defensive Ratio = CASH OPERATING EXPENSES

CASH

(2014) = 97,761,111 = 8.84

11,059,281
ACTIVITY

Asset Turnover = TOTAL SALES

TOTAL ASSET

(2014) = 965,158,692 = 5.68

170,007,222

Accounts Receivable Turnover = TOTAL SALES

ACCOUNTS RECEIVABLE

(2014) = 965,158,692 = 230.55

4,186,371

Inventory Turnover = COST OFF GOODS SOLD

INVENTORIES

(2014) = 860,287,795 = 5.56

154,645,570
Fixed Asset Turnover = TOTAL SALES
PPE

(2014) = 965,158,692 = 9.76

98,824,376

Current Asset Turnover = TOTAL SALES

TOTAL CURRENT ASSET

(2014) = 965,158,692 = 5.68

170,007,222

Working Capital Turnover = TOTAL SALES

CURRENT ASSETS – CURRENT LIABILITIES

(2014) = 965,158,692 = -18.27

-52,841,655

LEVERAGE

Debt to Equity Ratio = TOTAL DEBT

TOTAL STOCKHOLDERS’ EQUITY

(2014) = 222,848,877 = 4.19

53,206,718
Debt to Asset Ratio = TOTAL DEBT
TOTAL ASSETS

(2014) = 222,848,877 = 0.81

276,055,595

Equity Multiplier = TOTAL ASSETS

STOCKHOLERS’ EQUITY

(2014) = 276,055,595 = 5.18

53,206,718

Accounts Payable Ratio = ACCOUNTS PAYABLE

COST OF GOODS SOLD

(2014) = 222,428,317 = 0.26

860,287,795
Number of Day’s Payable = AP RATIO x 365 DAYS

(2014) = 0.26 x 365 = 95 days