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Liquidity Ratio
𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑨𝒔𝒔𝒆𝒕
Current Ratio = 𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑳𝒊𝒂𝒃𝒊𝒍𝒊𝒕𝒚 × 𝟏𝟎𝟎%
12.013.294
2015 → = 𝑥 100 % = 210 %
5.703.842
12.059.433
2016 → x 100% = 217,2 %
5.550.257
11.720.730
2017 → × 100% = 231,66%
5,059,552
𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑨𝒔𝒔𝒆𝒕𝒔−𝑰𝒏𝒗𝒆𝒏𝒕𝒐𝒓𝒚
Quick Ratio = × 𝟏𝟎𝟎%
𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑳𝒊𝒂𝒃𝒊𝒍𝒊𝒕𝒚
12.013.294−5.454.001
2015 → 𝑥 100 % = 115 %
5.703.842
12.059.433 – 5.109.719
2016 x 100% = 125,21%
5.550.257
𝟏𝟏.𝟕𝟐𝟎.𝟕𝟑𝟎−𝟕.𝟎𝟑𝟗.𝟑𝟐𝟗
2017 → × 𝟏𝟎𝟎% = 𝟗𝟓, 𝟓𝟑%
𝟓.𝟎𝟓𝟗.𝟓𝟓𝟐
𝑪𝒂𝒔𝒉+𝑩𝒂𝒏𝒌+𝑴𝒂𝒓𝒌𝒆𝒕𝒂𝒃𝒍𝒆 𝒔𝒆𝒄𝒖𝒓𝒊𝒕𝒊𝒆𝒔
Cash Ratio = × 𝟏𝟎𝟎%
𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑳𝒊𝒂𝒃𝒚𝒍𝒊𝒕𝒚
1.679.273
2015 → 𝑥 100 % = 29 %
5.703.842
2.505.434
2016 x 100% = 45,14 %
5.550.257
𝟏.𝟕𝟗𝟑.𝟒𝟓𝟒
2017 → 𝟓.𝟎𝟓𝟗.𝟓𝟓𝟐 × 𝟏𝟎𝟎% = 𝟑𝟓, 𝟒𝟕%
Leverage Ratio
𝑻𝒐𝒕𝒂𝒍 𝑫𝒆𝒃𝒕
Total Debt to Total Assets Ratio = × 𝟏𝟎𝟎%
𝑻𝒐𝒕𝒂𝒍 𝑨𝒔𝒔𝒆𝒕𝒔
12.123.488
2015 → 𝑥 100 % = 49.1 %
24.684.915
10.047.751
2016 23.204.994 x 100% = 41,5%
8,819,768
2017 → 24,522,593 × 𝟏𝟎𝟎% = 𝟑𝟓, 𝟗𝟕%
𝑇𝑜𝑡𝑎𝑙 𝐷𝑒𝑏𝑡
Total Debt to Equity Ratio = × 100%
𝑇𝑜𝑡𝑎𝑙 𝐸𝑞𝑢𝑖𝑡𝑦
12.123.488
2015 → 𝑥 100 % = 96.5 %
12.561.427
10.047.751
2016 14.157.243 x 100% = 70,97%
8.819.768
2017 → 15,702,825 × 100% = 56,17%
𝑳𝒐𝒏𝒈𝒕𝒆𝒓𝒎 𝒅𝒆𝒃𝒕
Long Term-debt to Equity Ratio = × 𝟏𝟎𝟎%
𝑻𝒐𝒕𝒂𝒍 𝑬𝒒𝒖𝒊𝒕𝒚
6.419.646
2015 → 12.561.427 𝑥 100 % = 51.1 %
4.497.494
2016 14.157.243 x 100% = 31,7%
3,760,216
2017 → 15,702,825 × 𝟏𝟎𝟎% = 𝟐𝟑, 𝟗𝟓%
𝐸𝐵𝐼𝑇
Time Interest Earned Ratio = × 100%
𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡
2.281.628
2015 → = 496
4.593
3.983.661
2016 = 206
19.252
3.751.792
2017 → × 100% = 756,28
496,087
Activity Ratio
𝑺𝒂𝒍𝒆𝒔
Receivable Turnover = 𝑨𝒄𝒄𝒐𝒖𝒏𝒕 𝑹𝒆𝒄𝒆𝒊𝒗𝒂𝒃𝒍𝒆
30.107.727
2015 → = 9 𝑡𝑖𝑚𝑒𝑠
3.346.438
38.256.857
2016 2.837.396 = 13,48 times
49,367,386
2017 → = 𝟏𝟐, 𝟏𝟑 𝒕𝒊𝒎𝒆𝒔
𝟒𝟎𝟕.𝟎𝟏𝟓
𝟑𝟔𝟎
Average Collection Period = 𝑹𝒆𝒄𝒆𝒗𝒂𝒃𝒍𝒆 𝑻𝒖𝒓𝒏𝒐𝒗𝒆𝒓
360
2015 → = 40 𝑑𝑎𝑦𝑠
9
360
2016 13,48 = 26,76 days
𝟑𝟔𝟎
2017 → = 𝟐𝟗, 𝟔𝟖 𝒅𝒂𝒚𝒔
𝟏𝟐,𝟏𝟑
𝑆𝑎𝑙𝑒𝑠
Invetory Turnover = 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦
30.107.727
2015 → = 5.52 𝑡𝑖𝑚𝑒𝑠
5.454.001
31.743.222
2016 = 6,21 times
5.109.719
49,367,386
2017 → = 7,01 𝑡𝑖𝑚𝑒𝑠
𝟕.𝟎𝟑𝟗.𝟑𝟐𝟗
360
Average Days in Inventory = 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟
360
2015 → 5.52 = 65 days
360
2016 6,21 = 57,94 days
360
2017 → = 51,35 𝑑𝑎𝑦𝑠
7,01
𝑆𝑎𝑙𝑒𝑠
Assets Turnover = 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠
30.107.727
2015 → 24.684.915 = 1.21 times
38.256.857
2016 24.204.994 = 1,58 times
49.367.386
2017 → 24,522,593 = 2,01 𝑡𝑖𝑚𝑒𝑠
Profitability Ratio
𝐺𝑟𝑜𝑠𝑠 𝑃𝑟𝑜𝑓𝑖𝑡
Gross Profit Margin = × 100%
𝑆𝑎𝑙𝑒𝑠
5.140.159
2015 → 30.107.727 𝑥 100 % = 17 %
6.513.635
2016 38.256.857 x 100% = 17 %
6,251,288
2017 → 49,367,386 × 100% = 12.67%
𝐸𝐵𝐼𝑇
Operating Profit Margin = × 100%
𝑆𝑎𝑙𝑒𝑠
2.281.628
2015 → 𝑥 100 % = 7.5 %
30.107.727
3.983.661
2016 (38.256.857) x 100% = 10,41%
3.751.792
2017 → 49,367,386 × 100% = 7,6%
𝐸𝐴𝑇
Net Profit Margin = × 100%
𝑆𝑎𝑙𝑒𝑠
1.850.392
2015 → 30.107.727 𝑥 100 % = 6.1 %
2.217.856
2016 38.256.857 x 100% = 5,79%
2,496,787
2017 → 49,367,386 × 100% = 5,06%
𝐸𝐴𝑇
Return on Assets = × 100%
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠
1.850.392
2015 → 24.684.915 𝑥 100 % = 7.4 %
2.217.856
2016 24.204.994 x 100% = 9,16%
2.496.787
2017 → 24,522,593 × 100% = 10,18%
𝐸𝐴𝑇
Return on Equity = × 100%
𝐸𝑞𝑢𝑖𝑡𝑦
1.850.392
2015 → 12.561.247 𝑥 100 % = 14%
2.217.856
2016 14.157.243 x 100% = 15,66%
2.496.787
2017 → 15,702,825 × 100% = 15,95%