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Ratio Analysis of Zhulian
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RATIO ANALYSIS
1.Liquidity Ratio
2.Activity Ratio
3.Profitability Ratio
LIQUIDITY RATIO
Current Ratio =
2014 2013
Current Ratio = =14.99
Current Ratio = =11.51
current ratio Zhulian 2014 is better than 2013, when ratio more than 1 it show firm’s has more than 1 ringgit of current assets to repay 1 ringgit of current liabilities.
ACTIVITY RATIO
2014 2013
The turnover on 2014 more efficient than 2013 in utilizing its total assets to generate sales.
PROFITABILITY RATIO
2014 2013
Gross Profit Margin = x 100
= 23.76
Gross Profit Margin = x 100
= 34.85
The profit gain in 2013 is higher than 2014