Contingency Planning “Policy

Embed”
 Developing a contingency planning policy
statement..
 Conducting the business impact analysis.
 Identifying preventive controls.
 Developing recovery strategies.
 Developing a contingency plan.
 Planning, testing, training and exercises.
 Planning maintenance activities.
 Summary Ratio Analysis
Type of Ratio Formula Values in Php Ratio Analysis
A. Liquidity Ratio

1. Current Ratio Current Assets 124,157,000

4.15
it show that the firm's ability to
Current Liabilities 29,903,000 cover the Current liabilities
through the current assets

Current Assets-Inv 123,459,000

4.13 It measure the Firm's ability to
Current Liablities 29,903,000 pay the debt

B. Financial Leverage Ratio

1. Debt-to-Equity Total Debt 0
0 It Shows that the firm's
Shareholder's Equity 162,000,000 is Debt free.

2. Debt -to-total -Assets Total Debt 0

0
It Show that the Firm's assest is
Total Assets 211,610,000
not supported by debt
financing.
Total Capitalization Total Debt 0 0
The firm' s show that they not
Total capitalization 164,947,000
dependent on the debt in terms
of finance

C. Coverage Ratio
1. Interest Coverage EBIT 7,878,000
Interest Charge -27,000 -291.8
It shows that the firm's isn’t
making enough money to pay
its interest payments.

D. Activity Ratio
1. Recievable Turnover Annual Net Credit Sales 32,657,000
2
Receivables 17,244,000
It means that the Firm's
collected average receivables
twice during the year.

2. Avg Collection Period Days in the year 365

192.7 Number of days it takes to
Receivable Turnover 2 collect receivables

3. Inventory Turnover Cost of Good Sold 13,883,000

19.9 Number of times the inventory
Inventory 698,000 was sold.
4. Total Asset Turnover Net Sales 32,657,000
0.15 Ability of Firm's to generate
Total Assets 211,610,000 revenues

E. Profitability Ratio

1. Gross profit Margin Gross Profit 18,774,000

0.57
Net Sales 32,657,000 It shows that the Firm's has
using its assets more
efficiently.

2. Net Profit Margin Net profit after tax 3,195,000 0.10

Net Sales 32,657,000 It represents how much profits
are produced at a certain level
of sales

3. Return on Investment Net profit after tax 3,195,000

0.015
Total assets 211,610,000 It Show that the firm's is
effeciently using its assets to
generate sales.

4. Return on Equity Net profit after tax 3,195,000

0.020
Shareholder's Equity 162,000,000
Rate of net income earned
based on th owner's equity.