Earnings per share=Net Income available to shareholder Number of shares outstanding 201420132012

Net Income (70.3)(172.4)(162.9)

Number of Share outstanding

Current Ratio =

201420132012

Current Assets 1,360.21,613.01,544.9

Current liabilities1,459.91,799.11,834.7

Liquidity Ratio = Quick Ratio = 201420132012

Current Assets 1,360.21,613.01,544.9

Current liabilities1,459.91,799.11,834.7

Stock 684.4895.4874.2

Cash Ratio = 201420132012

Cash + cash equivalent 401.2405.3316.8

Current liabilities1,459.91,799.11,834.7

Total Assets Turnover = 201420132012

Total revenue 7,217.67,109.28,186.7

Total Assets 2,515.13,004.73,046.4

Inventory Turnover=201420132012

Cost of Sale6,678.36,580.67,643.3

Closing inventory684.4895.4874.2

Opening Inventory 895.4874.2960.9

Accounts Receivables Turnover = 201420132012

Sales on Credit (Revenue)7,217.67,109.28,186.7

Accounts Receivables267.1304.5346.6

Inventory conversion period=Average inventory X 365Cost of Goods sold 201420132012

Cost of Sale6,678.36,580.67,643.3

Closing inventory684.4895.4874.2

Opening Inventory 895.4874.2960.9

Creditors Collection Period =Trade PayableX 365

Cost of Goods Sold201420132012

Cost of Sale6,678.36,580.67,643.3

Account Payables 1,382.41,667.71,634.7

Net Profit Margin= Net Income X 100Sales201420132012

Sales7,217.67,109.28,186.7

Net income (70.3)(172.4)(162.9)

Return on Equity= Net Income X 100Shareholders Equity(called up sharecapital)201420132012

Equity 13.4147.3404

Net income (70.3)(172.4)(162.9)

Return on Assets (%) = (Net Income / Total Assets) x 100201420132012

Total Assets2,515.13,004.73,046.4

Net income (70.3)(172.4)(162.9)

ROCE= Profit before Interest and TaxX 100%

Net assets201420132012

Profit before Interest and Tax72.721.74.6

Net Assets 1,055.21,205.61,211.7

Debt Ratio= Total Liabilities/Total Assets201420132012

Total Liabilities 2,501.72,857.42,642.4

Total Assets 2,515.13,004.73,046.4

Debt to Equity Ratio= Total Debt/Total shareholders Equity201420132012

Total Liabilities 2,501.72,857.42,642.4

Total Equity 13.4147.3404

Total Assets to Debt Ratio = Total assets Long Term Debts201420132012

Total Assets2,515.13,004.73,046.4

Total long term debt1,010.61,050.4807.7

Time interest earned ratio = EBIT Interest Charges201420132012

EBIT72.721.74.6

Interest Charges59.364.9101.5

Dividend Yield = Annual Dividend per Share Stock Price per share201420132012

Annual Dividend per Share

Stock Price per share

Dividend Payout Ratio= Dividend per Share Earnings per Share201420132012

Dividend Per Share

Earnings Per Share