FINANCIAL RATIO CALCULATION

No Ratio Formula 2016 2015

Market Price Per Share 5.625 5.050

1 PER = = 6,18 Times = 7,77 Times
Net Income Per Share 910 650
Income + Interest (1-Tax Rate) 10.634.943 9.939.236
2 ROA = = 1,86 % = 1,73 %
Total Assets 571.897.296 573.176.194
Income + Interest (1-Tax Rate) 10.634.943 9.939.236
3 ROI = = 2,60 % = 2,38 %
LL + SH'S Equity 408.632.389 417.172.005
Net Income 10.634.943 9.939.236
4 ROE = = 3,55 % = 3,40 %
Shareholder's Equity 299.748.943 292.661.551
Gross Margin 62.566.997 67.383.684
5 GPM = = 15,39 % = 14,94 %
Net Sales Revenue 406.437.733 451.126.030
Net Income 10.634.943 9.939.236
6 NPM = = 2,62 % = 2,20 %
Net Sales Revenue 406.437.733 451.126.030
Earnings Per Net Income 10.634.943 9.939.236
7 = = 0,06 US$ = 0,06 US$
Share No. Shares Outstanding 163.756.000 163.756.000
Cash Cash Generated by Operation 45.893.085 41.526.450
8 = = 4,32 Times = 4,18 Times
Realization Net Income 10.634.943 9.939.236
Assets Sales Revenue 406.437.733 451.126.030
9 = = 0,71 Times = 0,79 Times
Turnover Total Assets 571.897.296 573.176.194
Invested Sales revenue 406.437.733 451.126.030
10 Capital = = 0,99 Times = 1,08 Times
LL +SH'S Equity 408.632.389 417.172.005
Turnover
Sales Revenues 406.437.733 451.126.030
11 Equity Turnover = = 1,36 Times = 1,54 Times
Shareholders' Equity 299.748.943 292.661.551
Sales Revenues 406.437.733 451.126.030
12 Capital Intensity = = 1,12 Times = 1,23 Times
PPE 361.506.208 367.939.789
Cash 70.175.484 60.767.464
13 Day's Cash = = 74 Days = 58 Days
Cash Expenses ÷ 365 942.112 1.051.349
Day's Account Receivables 82.182.055 85.802.677
14 = = 74 Days = 69 Days
Receivables Sales ÷ 365 1.113.528 1.235.962
Inventory 3.477.956 4.276.557
15 Day's Inventory = = 4 Days = 4 Days
Cost of Sales ÷ 365 942.112 1.051.349
Inventory Cost of Sales 343.870.736 383.742.346
16 = = 98,87 Times = 89,73 Times
Turnover Inventory 3.477.956 4.276.557
Working Capital Sales Revenue 406.437.733 451.126.030
17 = = 2,29 Times = 2,48 Times
Turnover Working Capital 177.349.629 182.100.133
Current Assets 177.349.629 182.100.133
18 Current Ratio = = 1,09 Times = 1,17 Times
Current Liabilities 163.264.907 156.004.189
Monetary Current Assets 173.871.673 177.823.576
19 Quick Ratio = = 1,06 Times = 1,14 Times
Current Liabilities 163.264.907 156.004.189
Financial Assets 571.897.296 573.176.194
20 = = 1,91 Times = 1,96 Times
Leverage Ratio Shareholders' Equity 299.748.943 292.661.551
Debt/Equity Long-term Liabilities 272.148.353 280.514.643
21 = = 90,79 % = 95,85 %
Ratio Shareholders' Equity 299.748.943 292.661.551
Debt/Capitalizat Long-term Liabilities 272.148.353 280.514.643
22 = = 66,60 % = 67,24 %
ion LL +SH'S Equity 408.632.389 417.172.005
Time Interest (EBIT + Interest) 11.078.236 16.559.586
23 = = 11,65 Times = 16,09 Times
Earned Interest 951.033 1.028.955
Cash Flow / Cash Generated Operation 45.893.085 41.526.450
24 = = 16,86 % = 14,80 %
Debt Total Debt 272.148.353 280.514.643
Dividends Per Share 1,068 3,497
25 Dividend Yield = = 0,02 % = 0,07 %
Market Price Per Share 5.625 5.050
Dividend Dividends 4.680.150 4.391.972
26 = = 44,01 % = 44,19 %
Payout Net income 10.634.943 9.939.236