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2

Liquidity

Current Ratio

Quick (acid-test) ratio

Activity

Inventory Turnover

Average collection Period

Average Payment Period

Total Assets Turnover

Debt

Debt Ratio

Times Interest Earned Ratio

Profitability

Gross Profit Margin


Operating Profit Margin

( )/
Net Profit Margin

( )/(
Earnings per Share )

( )/(
Return on Total Assets
)

( )/(
Return on Common Equity
)

Market
( )/(
Price/Earnings (P/E) ratio
)

Market/Book (M/B) ratio


Formula

( )/
(
)

( )/
( )

(
)/

( )/
( )

( )/(
)

/( )

( )/(
)

(
)/

(
)/
(
)/

( )/

( )/(
)

( )/(
)

( )/(
)

)/(
)

( )/
( )
2011

"706,558,231,345
" /"459,403,522,197 " =
1.537990453
"706,558,231,345- 193,442,357,836
" /"459,403,522,197" = 1.116917587

"807282612783
" /"193442357836 "
=4.173246345
"153238606500 " /("1203466970652 " /
365) = 46.47580095

"289874103944 " /
("807282612783 " /365) =
131.061968
"1203466970652
" /"1114901669774 " =
1.079437769

"505707835106
" /"1114901669774 " =
0.453589629

"91958702134
" /"21276945453 " =
4.321987963

"396184357869
" /"1203466970652 " =
0.329202519
"396184357869
" /"1203466970652 " =
0.329202519
"91958702134
" /"1203466970652 " =
0.076411488
"36969902506
" /"1203466970652 " =
0.030719499
"36969902506
" /"3098902138 " =
11.93
"36969902506
" /"1114901669774 " =
0.033159788

"36969902506
" /"609193834668 " =
0.0606866
163/11.93 =
13.66303437
163/"196.5837602 " =
0.8291631
2012
2 Formula
Liquidity

( )/
Current Ratio (
)

( )/
Quick (acid-test) ratio ( )

Activity
(
Inventory Turnover )/

( )/
Average collection Period ( )

( )/(
)
Average Payment Period

Total Assets Turnover /( )

Debt
Debt Ratio ( )/(
)

(
Times Interest Earned Ratio )/

Profitability

Gross Profit Margin (


)/

(
Operating Profit Margin )/

( )/
Net Profit Margin

( )/(
Earnings per Share )

( )/(
Return on Total Assets
)
( )/(
Return on Common Equity
)

Market
( )/(
Price/Earnings (P/E)
ratio
)

( )/
Market/Book (M/B) ratio ( )
2013

848,840,281,014/670,902,756,535
= 1.265221037
= 1.265221037

(848,840,281,014236,417,397,357)/670,902,756
= 0.912834055
,535 = 0.912834055

999930881199/23641739735
= 4.2295148
7 = 4.2295148

(2839095192+270549638177)/
= 74.61
(1337498191710/365) = 74.61

(2756424270+301884587618)/
= 111.2016555
(999930881199/365) = 111.2016555

1337498191710/1294510669195
= 1.033207546
= 1.033207546
703717301306/1294510669195
= 0.543616455 =
0.543616455

((63032747250))/30862196026
= 1.188391027
= 1.188391027

337567310511/1337498191710
= 0.252387115
= 0.252387115

((32306089208))/1337498191710
= -0.024154118
= -0.024154118

((54222595302))/1337498191710
= -0.040540313
= -0.040540313
((54222595302))/((54222595302)/
= -17.5
(17.50)) = -17.5

((54222595302))/1294510669195
= -0.041886557 =
-0.041886557
((54222595302))/590793367889
= -0.091779289 =
-0.091779289

355/((17.50))
= -20.28571429= -20.28571429

355/(590793367889/3098434017
= 1.861808436 )=
1.861808436
2014

=1.303583912
782,887,635,406/600,56
5,585,352=1.303583912

,902,756 (782,887,635,406
=0.943245439
216,406,886,501)/600,565,585,35
2 =0.943245439

1,069,010,401,518/216,406,
= 4.939816929
886,501 = 4.939816929

(8,544,789,874+187,933,628,760)/
= 51.91307653
(1,381,436,578,115/365) =
51.91307653

(7,768,649,588+326,915,469,225)/
= 114.273634
(1,069,010,401,518/365) =
114.273634

1,381,436,578,115/1,248,3
= 1.106615949
43,275,406 = 1.106615949
656,380,082,912/1,248,3
= 0.525800952
43,275,406 =
0.525800952

46,344,316,460/38,997,5
= 1.188391027
31,449 = 1.188391027

312.426.176.597/1.381.4
= 0.226160348
36.578.115 =
0.226160348
46.344.316.460/1.381.436.57
= 0.033547915
8.115 = 0.033547915

1.164.824.606/1.381.436.5
= 0.000843198
78.115= 0.000843198

1,164,824,606/"3,06
= 0.38
5,327,911 " = 0.38

1,164,824,606/1,248,343,27
= 0.000933096
5,406 = 0.000933096
1,164,824,606/591,963,192,
= 0.001967731
495 = 0.001967731

355/2.02
= 175.7425
=
175.7425
355/"193.1158"
= 1.838275273 =
1.838275273
1,381,436,578,115/465,455,6
= 2.967923169
40,000 = 2.967923169
Ratio
Liquidity

Current Ratio

Quick (acid-test) ratio

Activity

Inventory Turnover

Average collection Period

Average Payment Period

Total Assets Turnover

Debt

Debt Ratio

Times Interest Earned Ratio

Profitability
Gross Profit Margin

Operating Profit Margin

Net Profit Margin

( )/(
)
Earnings per Share

( )/(
Return on Total Assets
)

( )/(
Return on Common
Equity
)

Market
( )/(
Price/Earnings (P/E) ratio
)
Market/Book (M/B) ratio
Formula

( )/
(
( ) )/

(848,840,281,014236,417,3
( ) 97,357)/670,902,756,535

(
)/

( )/
( )

( )/(
)

/( )

( )/(
)

(
)/
(
)/

(
)/

( )/

)/(
)

)/(
)

)/(
)

)/(
)
( )/
( )
Count

848,840,281,0
14/670,902,75
6,535
40,281,014236,417,3
7)/670,902,756,535

999930881199/2
36417397357
(2839095192+27054963817
7)/(1337498191710/365)

(2756424270+301884587618
)/(999930881199/365)

1337498191710/
1294510669195

703717301306/12945
10669195

((63032747250
))/30862196026
337567310511/
133749819171
0

((32306089208)
)/13374981917
10

((54222595302)
)/133749819171
0 ((54222595302))/
((54222595302)/(17.50))

((54222595302))
/1294510669195

((5422259530
2))/590793367
889

355/
((17.50))
355/
(590793367889/309843
4017 )
Result

1.2652210365

0.9128340548

4.2295148004

74.61

111.2016554642

1.0332075459

0.5436164553

1.1883910273
0.2523871154

-0.024154118

-0.040540313

-17.5

-0.0418865573

-0.0917792891

-20.2857142857

1.8618084356