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  • Project Far-Notes To The Account

    Загружено:

    Nurul 'Ain
    11 просмотров7 страниц
    Profit before tax ii) Property, plant and equipment. Freehold property cost / valuation balance as at 1 / 4 / 10 Prior year adjustment Restated balance Elimination against accumulated depreciation Borrowing cost capitalized balance as at 37 800 000 37 800 000 (2 450 000) (5 550 000) (900 000) plant and equipmentowned plant and equipmentleased TOTAL iii) Finance Lease 31 March 2010 Profitability ratios: gross profit margin net profit margin Return on capital employed asset turnover ratio Li

    Исходное описание:

    Оригинальное название

    Project Far-notes to the Account

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    Profit before tax ii) Property, plant and equipment. Freehold property cost / valuation balance as at 1 / 4 / 10 Prior year adjustment Restated balance Elimination against accumulated depreciation Borrowing cost capitalized balance as at 37 800 000 37 800 000 (2 450 000) (5 550 000) (900 000) plant and equipmentowned plant and equipmentleased TOTAL iii) Finance Lease 31 March 2010 Profitability ratios: gross profit margin net profit margin Return on capital employed asset turnover ratio Li

    Авторское право:

    Attribution Non-Commercial (BY-NC)
    Скачайте в формате DOC, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    11 просмотров7 страниц

    Project Far-Notes To The Account

    Загружено:

    Nurul 'Ain
    Profit before tax ii) Property, plant and equipment. Freehold property cost / valuation balance as at 1 / 4 / 10 Prior year adjustment Restated balance Elimination against accumulated depreciation Borrowing cost capitalized balance as at 37 800 000 37 800 000 (2 450 000) (5 550 000) (900 000) plant and equipmentowned plant and equipmentleased TOTAL iii) Finance Lease 31 March 2010 Profitability ratios: gross profit margin net profit margin Return on capital employed asset turnover ratio Li

    Авторское право:

    Attribution Non-Commercial (BY-NC)
    Скачайте в формате DOC, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 7

    Notes to the Account.

    i) Profit before tax

    ii) Property, plant and equipment.

    Freehold property Cost/valuation Balance as at 1/4/10 Prior year adjustment Restated balance Reclassification-FRS5 Surplus of revaluation Elimination against accumulated depreciation Borrowing cost capitalized Balance as at 31/3/11 Accumulated Depreciation Balance as at 37 800 000 37 800 000 (2 450 000) (5 550 000) (900 000)

    Plant & equipmentowned

    Plant & equipmentleased

    TOTAL

    70 200 000 70 200 000 (1 000 000) 78 125 (578 125) 644 000

    30 000 000 30 000 000

    40 000 000

    69 344 000

    30 000 000

    iii) Finance Lease

    YEAR 1 2 3 4

    OPEN INTEREST OUTSTANDING PAYMENT BALANCE 8% BALANCE 30 000 000 23 342 376 16 152 142 8 386 689 2 400 000 1 867 390 1 292 171 670 935 32 400 000 25 209 766 17 444 313 9 057 624 9 057 624 9 057 624 9 057 624 9 057 624

    CLOSING BALANCE 23 342 376 16 152 142 8 386 689 NIL

    Ratios:

    31 March 2010 Profitability ratios: Gross profit margin Net profit margin Return on capital employed Asset turnover ratio Liquidity ratios: Current ratio 6.5:1 55.5% 50% 65.8% 1.2 times

    31 March 2011

    Quick ratio Long term solvency ratios: Capital gearing ratio Efficiency ratios: Account receivable collection period Inventory turnover period Account payable payment period Shareholders investment ratios: Earnings per share

    5.2:1

    10.6%

    20 days 25 days 60 days

    355 sen

    Computation:

    1) Gross profit margin = gross profit Sales

    2) Net profit margin = net income to common stockholders Sales

    3) Return on capital employed =

    net profit after tax

    Common equity/capital employed

    4) Asset turnover =

    sales Total asset

    5) Current ratio = current asset Current liabilities

    6) Quick ratio = current asset inventory prepaid expenses Current liabilities

    7) Capital gearing ratio =

    8) Accounts receivable collection period =

    receivable Annual credit sales

    x 365

    9) Inventory turnover period = cost of goods sold Average inventory

    10) Account payable payment period =

    payable

    x 365

    Annual credit purchases

    11) Earnings per share = net income available to common stockholders No. of ordinary share issued

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