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RatioAnalysis
Of
SINGER Company.
Financial
Liquidity
Profitability
Investments
Share holders
Earnings per share
Price earnings
Current
Acid Test
Net Profit
Gro
ss P
rofit
ROCE
rates
risk debtInventory
Equity
Wo
rkin
g c
ap
ital
Margin
solvency Assets
Lia
bili
ties
Turnover
Purpose Of Ratio Analysis.
• Measuring the efficiency of an organization
• Measuring the liquidity position of the
company.
• Measuring the capacity of companies to
borrow in the future
• Understanding the overall financial position
of organization
Five Main Areas.
Liquidity
Investment/shareholder
Gearing
Profitability
Financial
Current Ratio.
Year 2013 2012
Current Ratio
1.23 1.07
Interpretation.
2013 2012
1.23
1.07
Current Ratio
Current Ratio
Quick Ratio.
Year 2013 2012
Quick Ratio 0.83 0.74
Interpretation.
2013 2012
0.83
0.74
Quick Ratio
Quick Ratio
Earnings Per Share.
Year 2013 2012
Earnings Per Share
3.69 9.26
Interpretation.
2013 2012
3.69
9.26
Earnings per share.
Earnings per share.
Price Earning Ratio.
Year 2013 2012
Price Earning Ratio
24.12 11.05
Interpretation.
2013 2012
36.99
12.45
Price earning ratio
Price earning ratio
Dividend Yield.
Year 2013 2012
Dividend Yield
2.8% 5.8%
Interpretation.
2013 2012
2.8
5.8
Dividend yield
Dividend yield
Gearing Ratio.
Year 2013 2012
Gearing Ratio
28% 36%
Interpretation.
2013 2012
0.28
0.36
Gearing ratio
Gearing ratio
Net Profit Margin
Year 2013 2012
Net ProfitMargin
2.01% 4.78%
Interpretation.
2013 2012
2.5
4.78
Net Profit Margin
Net Profit Margin
Gross Profit Margin.
Year 2013 2012
Gross Profit Margin
33.91% 34.48%
Interpretation.
2013 2012
33.91
34.48
Gross Profit Margin.
Gross Profit Margin.
Return On Capital Employed
Year 2013 2012
ROCE 4.95% 13.54%
Interpretation.
2013 2012
4.95
13.54
ROCE
ROCE
Asset Turnover Ratio.
Year 2013 2012
Asset Turnover
2.24 2.97
Interpretation.
2013 2012
2.24
2.97
Asset Turnover
Asset Turnover
Stock Turnover Ratio.
Year 2013 2012
Stock Turnover
3.42 4.22
Interpretation.
2013 2012
3.42
4.22
Stock Turnover
Stock Turnover
Debtor Days.
Year 2013 2012
Debtor days 67 60
Interpretation.
2013 2012
67
60
Debtor Days
Debtor Days
Comparison.
Ratio Singer (2013)
Softlogic(2013)
Current Ratio 1.23 0.83
Quick Ratio 0.83 0.67
Earnings Per Share 3.69 0.24
Price Earnings Ratio 24.12 43.33
Dividend Yield 2.8% 2.89%
Gearing Ratio 0.28% 32.4%
Comparison.
Ratio Singer (2013)
Softlogic(2013)
Net Profit Margin 2.01% 1.9%
Gross Profit Margin 33.91% 32.4%
Return On Capital Employed
4.95% 8%
Asset Turnover 2.24 0.83
Stock Turnover 3.42 4.63
Debtor Days 67 days 62 days
Questions & Answers