CURRENT STAKEHOLDERS --- SHAREHOLDERS

The shareholder is the people who put money in the company to keep the company activities going, some of them put a big amount of money into the business and the company so sure will always concern how the company doing and the status of the company itself. But they do not concern as much subject as CEO do because they do not carry out the management of the company themselves. Though there are still some ratio they care is same as the CEO do. Liquidity Ratio As a shareholders they sure must concern about the liquidity of the company in getting cash money, so they may refer to the current ratio and the quick ratio. As shown above we can concluded that the current ratio and the quick ratio are under the control at the constant level, the current ratio is control at between 3.55 and 3.18 while the quick ratio is control at between 3.27 and 3.05, and there are not much difference, so the more constant the ratio is, the more liquidity the company, the higher the percentage of the company to obtain the cash money, so the shareholder will be easy to get the money from the company. Activity Ratio In the point of view of a shareholders, they do not concern too much subject in this kind of ratio as compared to the CEO since they are not part of the management of the company. So they only have to look at the inventory turnover and the total asset turnover to check roughly the income of the company. From inventory turnover analysis, the shareholder may see how the sales of the company whether is it hot or not very high market, so as we can concluded from the data that inventory turnover had decreased from 3.31 to 2.65, this show that the company sales had decreased so the profit per share earn by the shareholder will also decrease. So as a shareholder they will have to push the company to increase their sales to increase the income from the sales. Then for the total assets turnover, reduce wastage can increase the profit, this analysis help in analyze the usage of the assets to perfection, shareholder need to know where the money they invest are spend, they will not allowed the invest their money invest isnt use for the best, so they invest their money in the assets of the company and they wish that the company can use the assets efficiently without wasting it. From the data we can see that the ratio decrease from 0.21 to 0.16 in year 2009 and 2010 respectively. This said that the efficiency of using the assets had decreased from year2009 to year 2010 so, from there the shareholders may know the money they invest had decreased in efficiency of usage. Debt Ratio

Debt ratio is the analysis that most of the relevant people will care and concern about it, because the debt ratio is directly influent the position of the company and if not under control will harm and risk the company. As a shareholder, if the company have a very big amount of debt, means they are in trouble too. The higher the debt ratio the higher the debt, the higher the risk of the company, but it is lucky that the company debt ratio had decreased from 2009 to 2010 which decreasing from 0.30% to 0.25%, and this show that the money invest by the shareholder are under save and well management. Other than the debt, the shareholder will also like to know about the equity and the assets own by the company, to check it, the shareholders may refer to the equity ratio. Equity ratio directly analyze the situation of the equity and the assets of the company doing, from the data, we can see that the company equity and assets is increasing gradually from 0.69 to 0.74. When the property of the company increased so do the property of the shareholders. So the entire debt ratio of the company is doing well and under control. Profitability Ratio Unlike CEO, the shareholders does not concern about the profit earn by operating of the company, they only keep their eyes on the earning of the share they invest into the company. So as a shareholder the concern only on the earnings per share, return on total assets and return on common equity, three kind of analysis in profitability ratio. As for the earnings per share measure how much money the shareholders can earn from the money they invest into the company during a period. The higher the value of EPS, the more the shareholders earn. From the data, we can see that the value changed from negative value to a positive value this show that the good changes of the company. This can be due to the companys liabilities or debt, after clearing the debt, the shareholders then can gain the profit this year compare to the year before Then the shareholder also wanted to know how much they can earn from the assets of the company as they invest into the company, so from the analysis of the return on total assets, they can see how the assets of the company been used in year 2010, it show that the shareholder can earn 0.008 sen for each RM 1 the assets investment. This show the improvement as to compare to the year 2009 with 0.017% It is the same as the return on common equity analysis, by calculating how much profit can the shareholder earn by investing into the stockhold of the company, the higher the value of the return on common equity ratio, the higher the shareholder earn, so as from the data, it shown 0.011% in year 2010 which increase from-0.025% in year 2009. This show that the shareholder earn the money more than the previous year from investment of the common stockholder equity.

Other The shareholder doesnt concern too much on the sales of the company but more on the investment of the company, so they put more care on the assets, liabilities and the equity of the company. As from the balance sheet of the Pasdec company, it show a very good result with increasing of assets and equity which are fromRM502734048 to RM517444300 and from RM 350267684 to RM384198120 respectively while the liabilities of the company decrease in the year 2010 from 2009 which are from RM 152466364 t RM 133246180. This show that the investment of the shareholder have come to a pay back.