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Appendix

Financial Ratios of Maxis Berhad (2013)


Ratios
2013
1.Liquidity Ratios
5,491,000+264,000+15,699,000
Quick / Acid Test Ratio
Cash+Cash Equivalents+ Short Term Investments+ Current Receivables
16,206,000

Current Liabilities
= 1.32
Current Assets
24,223,000
Current / Working Capital Ratio Current Liabilities
16,206,000 =1.49
2.Leverage / Solvency Ratios
Total Liabilities
Debt To Equity Ratio Total Equity

25,967,000
69,919,000

= 0.37

Total Equity
Total Assets

69,919,000
95,886,000

= 0.73

Total Liabilities
Total Assets

25,967,000
95,886,000

= 0.27

Equity Ratio =
Debt Ratio =

Gearing Ratio =

LongTerm Liabilities
100
Long Term Liabilities+ Equity

Times Interest Earned Ratio / Interest Coverage Ratio


Earnings Before Interest Tax
=
Interest Expense

9,761,000
100
9,761,000+ 69,919,000
= 12.25%
3,278,000
517,000

= 6.34

3.Efficency / Activity Ratios


Inventory Turnover Ratio =

Cost of Goods Sold


Average Inventory

67.36 times
636,000
365
44,859,000

Average Inventory Turnover Period


Closing Inventory
= Cost of Goods Sold 365
Asset Turnover Ratio =

Asset Turnover Period =

= 5.17

days

Net Sales
Average Total Assets
365
Asset Turnover

Accounts Receivable Turnover =

44,859,000
(696,000+636,000)/2

Net Sales
Average Accounts Receivable

61,463,000
(99,847,000+95,886,000)/2
= 0.63
365
0.63

= 579.37 days

61,463,000
(14,258,000+15,699,000)/2
= 4.10

Average Collection Period / Average Accounts Receivable Turnover


Period
Average Accounts Receivable
365
=
Net Sales
Accounts Payable Turnover Ratio =

Total Purchases
Average Accounts Payables

Average Accounts Payable Period =

365
Accounts Payable Turnover

(14,258,000+15,699,000)/2
365
61,463,000
= 88.95 days
44,859,000
(8,748,000+8,968,000)/ 2
= 5.06
365
5.06

= 72.13 days

4.Profitability Ratios
Profit Margin Ratio =

Net Income
Net Sales

Gross Profit Margin Ratio=

Gross Margin
Net Sales
Earnings Before Interest Tax
Net Sales

Operating Gross Margin Ratio =


Return on Assets Ratio =

Net Income
Average Total Assets

1,779,000
61,463,000

= 0.029

16,604,000
61,463,000

= 0.27

3,278,000
61,463,000

= 0.053

99,847,000+95,886,000

1,779,000

0.018

Return on Capital Employed =

Return on Equity =
Retention Rate =

Net Operating Profit


Total AssetsCurrent Liabilities

0.041
1,779,000
69,919,000

Net Income
Shareholder Equity
Net IncomeDividend Distributed
Net Income

3,278,000
95,886,00016,206,000

100

= 0.025

1,779,0003,346,000
1,779,000
100

= -88.08%
5.Investment / Market Prospect Ratios
Earnings Per Share =
Profit After Taxation Attributable

Equity Holders
Number of Ordinary Shares Issue

628,000
473,286,000

Price/Earnings Ratio (P/E)


Market Value Price Per Share
=
Earnings Per Share

0.159
0.0013

= 0.13 cents

= 122.31

Dividend Payout Ratio =


Dividend Yield Ratio =

Total Dividends
Net Income
Cash Dividend Per Share
Market Value Per Share

Dividend Cover Ratio =


Dividends paid
Earnings for the year available for Dividend
Shareholders

3,346,000
1,779,000
0.005
0.159

= 1.88

= 0.032

1,779,000
3,346,000

= 0.53

Market Value Price Per Share


= (0.16+0.14+0.15+0.14+0.14+0.14+0.14+0.18+0.17+0.18+0.19+0.18)/12
= 0.159

Financial Ratios of Ancom Logistics Berhad (2014)


Ratios

2014

1.Liquidity Ratios
29,382,000+3,012,000+7,685,000
Quick / Acid Test Ratio
Cash+Cash Equivalents+ Short Term Investments+ Current Receivables
9,068,000

Current Liabilities
= 4.42
Current Assets
41,301,000
Current / Working Capital Ratio Current Liabilities
9,068,000 = 4.55
2.Leverage / Solvency Ratios

Total Liabilities
Debt To Equity Ratio Total Equity

16,167,000
64,813,000

= 0.25

Total Equity
Total Assets

64,813,000
80,980,000

= 0.80

Total Liabilities
Total Assets

16,167,000
80,980,000

= 0.20

Equity Ratio =
Debt Ratio =

Gearing Ratio =

LongTerm Liabilities
100
Long Term Liabilities+ Equity

Times Interest Earned Ratio / Interest Coverage Ratio


Earnings Before Interest Tax
=
Interest Expense

7,099,000
100
7,099,000+64,813,000
= 9.87%
15,264,000
325,000

= 46.97

3.Efficency / Activity Ratios


Inventory Turnover Ratio =

Cost of Goods Sold


Average Inventory

3.81days

Net Sales
Average Total Assets

Asset Turnover Period =

365
Asset Turnover

Accounts Receivable Turnover =

Net Sales
Average Accounts Receivable

Average Collection Period / Average Accounts Receivable Turnover


Period
Average Accounts Receivable
365
=
Net Sales
Accounts Payable Turnover Ratio =

Total Purchases
Average Accounts Payables

Average Accounts Payable Period =

365
Accounts Payable Turnover

49,729,000
(95,886,000+80,980,000)/2
= 0.56
365
0.56

= 651.79 days

49,729,000
(15,699,000+7,685,000)/2
= 4.25
(15,699,000+7,685,000)/2
365
49,729,000
= 85.82 days
37,195,000
(8,968,000+6,428,000)/2
= 4.83
365
4.83

= 75.57 days

4.Profitability Ratios
Profit Margin Ratio =

Net Income
Net Sales

72.65 times
388,000
365 =
37,195,000

Average Inventory Turnover Period


Closing Inventory
= Cost of Goods Sold 365
Asset Turnover Ratio =

37,195,000
(636,000+388,000)/2

13,923,000
49,729,000

= 0.28

Gross Profit Margin Ratio=

Gross Margin
Net Sales
Earnings Before Interest Tax
Net Sales

Operating Gross Margin Ratio =


Return on Assets Ratio =

Net Income
Average Total Assets

12,534,000
49,729,000

= 0.25

15,264,000
49,729,000

= 0.31

13,923,000
(95,886,000+80,980,000)/2
= 0.16

Return on Capital Employed =

Return on Equity =
Retention Rate =

Net Operating Profit


Total AssetsCurrent Liabilities

0.21
13,923,000
64,813,000

Net Income
Shareholder Equity
Net IncomeDividend Distributed
Net Income

15,264,000
80,980,0009,068,000

100

= 0.21

13,923,00018,931,000
13,923,000
100
= -35.97%

5.Investment / Market Prospect Ratios


Earnings Per Share =
Profit After Taxation Attributable

Equity Holders
Number of Ordinary Shares Issue

13,596,000
473,286,000

Price/Earnings Ratio (P/E)


Market Value Price Per Share
=
Earnings Per Share

0.138
0.0287

Dividend Payout Ratio =


Dividend Yield Ratio =

Total Dividends
Net Income
Cash Dividend Per Share
Market Value Per Share

Dividend Cover Ratio =


Dividends paid
Earnings for the year available for Dividend
Shareholders

= (0.14+0.15+0.16+0.17+0.11+0.12+0.13+0.13+0.14+0.13+0.13+0.14)/12

= 1.36

= 0.29

13,923,000
18,931,000

Market Value Price Per Share

= 0.138

= 4.81

18,931,000
13,923,000
0.04
0.138

= 2.87 cents

= 0.735