SHELL Pakistan

FINNACIAL RATIOS FORMULAS YEAR

LIQUIDITY RATIOS 2015 2016
CURRENT RATIO current assets/current liabilities 0.833195
QUICK RATIO liquid assets/current liabilities 0.411412
CASH RATIO (cash+cash equvilants)/current liabilities 0.002479
TOTAL 1.247086
ACTIVITY RATIOS
INVENTORY TURN-OVER RATIO COGS/inventory 14.04494
INVENTORY TURN-OVER IN DAYS 365/inventory turn-over 25.98801
AVERAGE COLLECTION PERIOD (in days) account recievables/average sales per day 12.62623
AVERAGE PAYMENT PERIOD account payables/average purchasing per day 56.80601
CASH CONVERSION CYCLE inventory+account recievables-account payables -7210861
TOTAL ASSETS TURN-OVER sales/total assets 6.552645
FIXED ASSETS TURN-OVER sales/fixed assets 30.72942
DEBT RATIO total liabilities/total assets 0.842338
INTEREST COVERAGE RATIO EBIT/interest expense
DEBT TO EQUITY RATIO total debts/total equity
FINANCIAL LEVERAGE MULTIPLIER total assets/total equity 6.34268
TOTAL
PROFITABILITY RATIOS
GROSS PROFIT MARGIN (gross profit/sales)*100 4%
OPERATING PROFIT MARGIN (operating profit/sales)*100 1%
NET PROFIT MARGIN (net profit or loss/sales)*100 0%
RETURN ON ASSET (net income/total assets)*100 2%
RETURN ON EQUITY (net income/total equity)*100 15%
EARNING PER SHARE net income/no. of share of commonstock
DIVIDENT PER SHARE divident/no of share of commonstock
TOTAL
MARKET RATIOS
PRICE EARNING RATIO market price purchase/earning per share
MARKET/BOOK VALUE RATIO common stockequity/book value per share
TOTAL

*average purchasing per day = (CGS-Dep)/365

 YEAR
2017 2018 2019
0.746166 0.6869803
0.397038 0.3230923
-0.142605 -1.2191714
1.000599 -0.2090988

11.47393 10.602221
31.81126 34.426749 days
18.39754 12.355419 days
63.73052 72.16826 75.920899
-8085383 -13065818
4.361297 4.1662811
18.20316 16.243526
0.870648 0.8518712

3.813776 7.730848 13.09095

7% 6%
-3% 0%
-1% -1%
-2% -3%
-2% -35%