GENTING BERHAD

i) Return on Capital Employed (ROCE)= Net Profit x 100 Capital employed = 1,763,335 x 100

( 11,101,561 - 4,074,034)= 1,763,335 x 1007,027,527

= 0.25 / 25%For every RM1 investment the net profit received is RM 0.25

ii) Gross profit a a percentage of salesGros Profit x 100

sales=1,500,839 x 1004,721,429

= 0.32/ 31%For every RM1 earns on widgets, it really has only RM 0.32 at end of the day

iii) Net profit as a percentage of sales

Net Profit x 100Sales

= 1,763,335 x 1004,721,4290.37 / 37%

For every RM1, the sales allowed profits about RM 0.37

Liquidity ratios

i) Current ratio = Current assetscurrent liabiliities

= 1,928,8824,074,034

=0.47

Its show that, company has extra current assets about RM 0.47 and ability to pay short term debt

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ii) Acid test ratio=

Current assets - inventory

Current liabilities

=1,928,882-615,882

4,074,034

=1,313,060

4,074,034

= 0.32For every RM1 the current liabilities ability to pay just RM 0.32 excluding inventory

Shareholder ratios

i) Earnings per share (EPS)

= Net profit after interest and tax and preference dividendsNumber of ordinary shares issued

= 1,763,3351,732,524

= 1.02Its show that, for every per share invested ability to give net profit about RM 1.02

ii) Price/earnings ratio (P/E)

= Market price per shareEarnings per share

= 2.761.02

= 2.71For every earnings per share are willing to pay about RM 2.71

iii) Dividend cover = Net profit after tax and preference dividends

Ordinary dividends paid and proposed

= 1,763,335163,724

= 10.77

iv) Dividend yield

=Gross dividend per share

x 100Market price per

share

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= 0.05 x 1002.76

1.81%

1) Inventory Turnoveri) Annual Average Inventory

= (650,308 + 615,822)2

= 633,065For every RM1 inventory are capable to produce about RM 633,065

ii) = Cost of SalesAverage inventory3,220,590633,065

= 5.09 timesFor every RM1 inventory are capable to produce about 5.09 times or RM 5.09

2) Accounts Receiveable Ratio= Total SalesAccounts Receiveable= 1,763,335(1,114,107 + 119,495)

= 1,763,3351,223,602

= 1.43 timesSunway collected his receivable about 1.43 times a year

3) Accounts Payable ratio= Cost of Good Sold

3,220,590(1,150,160 + 860,605)= 3,220,590

2,010,765= 1.6 times Sunway pays vendors back on average once every six months of twice a year which is 1.6 times

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Capital Structure ratios

i) Long-term loans + Preference sharesx 100

Ordinary share capital + Reserves + Preference shares + Long-term liabilities= 790483 x 100(10,000,000 + 2,094,269 + 17,653)

=6.53%

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