SL 2018

Profitability Ratio

1 Operating Profit Margin = (Operating Profit/Sales) * 100

=

2 Gross profit Margin = (Gross Profit/Sales) * 100

(1,882/ 26574 )*100

3 Net Profit Margin = (Net Income/Sales) * 100

309/26574

Return On capital employed (ROCE) = ( Operating profit/

4                  Share capital + Reserves + Non-current liabilities) x 10

(518/
(4292+6872)+(4288+74
11)/2)x100
22863
Liquidity ratio:
1 Current ratio = (Current asset/current liabilities)

2 Acid test ratio = (Current asset (excluding inventories)/current liabilities)

(7,866-1,810 )/10,302

Investment
Investment ratio:Dividend ratios
payout ratio:
Dividends announced for the year/ x 100
1
Earnings for the year available for dividends
144/309

2 Dividend cover ratio:Earnings for the year available

dividend / Dividend announced for the year

309/144
Earnings per Share=
Earnings available to ordinary shareholders_x000B_
3 /Number of ordinary shares in issue
​
0.119762943452136

Efficiency Ratio
 Average inventories turnover period= Average inventories
1 held /Cost of sales x365

(19483+21209)
40692

Average settlement period for receivables:

2 Average Trade receivables /Credit sales revenue x365
(574+744)/2/28456)x36
659

3
 2018 2019
Profitability Ratio Profitability Ratio

ofit/Sales) * 100 Million 1 Operating Profit Margin = (Operating Profit/Sales) * 100

0.019492737261985 1.9492737262

ss Profit/Sales) * 100 2 Gross profit Margin = (Gross Profit/Sales) * 100

0.070821103334086 7.08211033341

ncome/Sales) * 100 3 Net Profit Margin = (Net Income/Sales) * 100

0.011627906976744 1.16279069767

Return On capital employed (ROCE) = (Net Operating pro

3
liabilities)

oyed (ROCE) = ( Operating profit/ Return On capital employed (ROCE) = ( Opera

+ Reserves + Non-current liabilities) x 100                          Share capital + Reserves + Non-curre

11431.5 0.04531338844 ((312/(3668+8456)+(4288+7411)/2))

4.53133884442 Liquidity ratio:

ratio: 1 Current ratio = (Current asset/current liabilitie
t/current liabilities) Million
7,866 /10,302
Acid test ratio = (Current asset (excluding inventories)/curr
0.76354105999 2
liabilities)
0.763541059988352
ng inventories)/current liabilities) (7,589- 1,929 )11417

6056 0.58784702

stment
end ratios
payout ratio: Investment ratios
the year/ x 100 Investment ratio:Dividend payout ratio:
Dividends announced for the year/ x 100
ilable for dividends
0.466019417475728 46.6019417476 1 Earnings for
156/219 the year available for dividends

arnings for the year available Dividend cover ratio:Earnings for the year availa
d announced for the year 2 Dividend announced for the year

s per Share=2.14583333333333 times 219/156

to ordinary shareholders_x000B_ Earnings per Share=
ordinary shares in issue 4 Net Income − Preferred Dividends/End-of-Period Comm
​ Outstanding
11.9762943452136
​
0.081422668719

cy Ratio Efficiency Ratio

er period= Average inventories
t of sales x365
Average inventories turnover period= Average inventories
/Cost of sales x365
20346 0.76563558365
279.456988033 (21209+21 21464.5
42929

od for receivables: Average settlement period for receivables:

redit sales revenue x365 Average Trade receivables /Credit sales revenue x365
0.023158560584763 8.45287461344 (744+661/29007)x365
702.5 0.024218292136
 2019 SL 2016
Profitability Ratio

perating Profit/Sales) * 100 Million 1 Operating Profit Margin = (Operating Profit/Sales) *

(312/27000)*1
0.011556 1.155556
00

n = (Gross Profit/Sales) * 100 2 Gross profit Margin = (Gross Profit/Sale

(2,007/27000)
0.074333 7.433333
*100
= (Net Income/Sales) * 100 3 Net Profit Margin = (Net Income/Sales
219/27000 0.008111 0.811111

oyed (ROCE) = (Net Operating profit/Total asset-current

liabilities)

pital employed (ROCE) = ( Operating profit/ Return On capital employed (ROCE)

re capital + Reserves + Non-current liabilities) x 100         4                  Share capital + Reserves +

8456)+(4288+7411)/2)) 0.026193 2.619317

23823
uidity ratio: Million 11911.5
= (Current asset/current liabilities) Liquidity ratio:
7,589/11,417 0.664711 0.664711 1 Current ratio = (Current asset/current liab

sset (excluding inventories)/current

liabilities)

(7,589- 1,929 )11417 5660 0.495752 2 Acid test ratio = (Current asset (excluding inventorie

tment ratios Investment

Investment ratio:Dividend ratio
payout r
nt ratio:Dividend payout ratio: Dividends announced for the year/
nounced for the year/ x 100 1
Earnings for the year available for divi
the year available for dividends
0.7123287671 71.23288

ratio:Earnings for the year available dividend / 2 Dividend cover ratio:Earnings for th
Dividend announced for the year dividend / Dividend announced

1.4038461538 times Earnings per Share=

Earnings per Share= Earnings available to ordin
d Dividends/End-of-Period Common Shares 3 /Number of ordinary sha
Outstanding ​
​
8.1422668719

Efficiency Ratio Efficiency Ratio

 Average inventories turnover period=
1 held /Cost of sales x36
er period= Average inventories held
t of sales x365

0.7949814815 290.1682

ent period for receivables: Average settlement period for receiv

bles /Credit sales revenue x365 2 Average Trade receivables /Credit sales rev
8.8396766298
 2016 SL
Profitability Ratio

t Margin = (Operating Profit/Sales) * 100 Million 1 Operating Profit Margin = (Operating

= 0.032063492063492 3.20634920635

ross profit Margin = (Gross Profit/Sales) * 100 2 Gross profit Margin = (G

(1456/22050 )*100 0.066031746031746 6.60317460317

Net Profit Margin = (Net Income/Sales) * 100 3 Net Profit Margin = (Ne
0.021360544217687 2.13605442177

Return On capital employed (ROCE) = ( Operating profit/ Return On capital em

Share capital + Reserves + Non-current liabilities) x 100         4                  Share capita

(707/
(4075+5539)+(3884+63 9931.5 0.0711876353
65)/2)x100
19863 7.11876353018
Liquidity ratio: Liquidity
ent ratio = (Current asset/current liabilities) Million 1
4444 /6720

0.661309523809524 0.66130952381

= (Current asset (excluding inventories)/current liabilities) 2 Acid test ratio = (Current asset (exclu

(4444-968 )/6720 3476 0.51726190476

Investment
Investment ratio:Dividend ratios
payout ratio: In
Investment ratio:Div
ividends announced for the year/ x 100 Dividends announced fo
1
Earnings for the year available for dividends Earnings for the year a
157/471 0.333333333333333 33.3333333333

Dividend cover ratio:Earnings for the year available 2

dividend / Dividend announced for the year

471/157
Earnings per Share=3 times
Earnings available to ordinary shareholders
/Number of ordinary shares in issue 3
​
0.217721278816052 21.7721278816052 21.7721278816

Efficiency Ratio Efficie

erage inventories turnover period= Average inventories
held /Cost of sales x365 1

34711 0.787097505668934 287.290589569

17355.5

Average settlement period for receivables: Average settlement pe

age Trade receivables /Credit sales revenue x365 2 Trade receivables /Cred
(471+508)/2/23506)x36 0.018420260404907 6.72339504779
489.5
 2017
Profitability Ratio

Operating Profit Margin = (Operating Profit/Sales) * 100 Million

= 0.026108174054494 2.61081740545

Gross profit Margin = (Gross Profit/Sales) * 100

(1634/ 24590 )*100 0.066449776331842 6.64497763318

Net Profit Margin = (Net Income/Sales) * 100

0.015331435542904 1.53314355429

Return On capital employed (ROCE) = ( Operating profit/

                 Share capital + Reserves + Non-current liabilities) x 100        

(642/
(3884+6365)+(4292+68 10706.5 0.05996357353
72)/2)x100
21413 5.99635735301
Liquidity ratio:
Current ratio = (Current asset/current liabilities) Million
6322/8573

0.737431470897002 0.7374314709

Acid test ratio = (Current asset (excluding inventories)/current liabilities)

(6322-1775)/8573 4547 0.53038609588

4547
Investment
Investment ratio:Dividend ratios
payout ratio:
Dividends announced for the year/ x 100
Earnings for the year available for dividends
155/377 0.411140583554377 41.1140583554

Dividend cover ratio:Earnings for the year available

dividend / Dividend announced for the year

377/155 2.43225806451613 times

Earnings per Share=
Earnings available to ordinary shareholders
/Number of ordinary shares in issue
0.162590579710145 16.2590579710145 16.259057971

Efficiency Ratio
Average inventories turnover period= Average inventories
held /Cost of sales x365

36693 0.74609597397316 272.3250305

18346.5

Average settlement period for receivables:

Trade receivables /Credit sales revenue x365
(508+574)/2/26224)x36 0.020629957291031 7.52993441123
541