ASSET MANAGEMENT/EFFICIENCY RATIOS
ItemYear
2008RM 0002009RM 0002010RM 0002011RM 0002012RM 000
Sales31 60619 50919 41116 92715 663
Asset146 235206 629248 667292 659330 316
Equity77 21573 59186 137977 711111 850
PPE37 88355 18967 17822 21623 130
a) CAPITAL TURNOVER RATIO
Capital Turnover Ratio = Sales Revenue Total Equity
ItemYear
20082009201020112012
Capital Turnover Ratio0.410.270.220.170.14
In 2008, the capital turnover ratio is higher than others years
because sales recorded in that year is highest among the others
years. After 2008, the capital turnover ratio start to decrease
until 2012.
b) ASSET TURNOVER RATIO
Asset Turnover Ratio = Sales Revenue Average Total Asset
ItemYear
20082009201020112012
Asset Turnover Ratio0.220.090.080.060.05
In 2008, the asset turnover ratio is higher than others years
because sales recorded in that year is highest among the others
years. After 2008, the asset turnover ratio start to decrease until
2012.
C) PROPERTY, PLANT AND EQUIPMENT (PPE) TURNOVER RATIO.
PPE Turnover Ratio = Sales Revenue Property, Plant and
Equipment
ItemYear
20082009201020112012
PPE Turnover Ratio0.830.350.290.760.14
In 2008, PPE Turnover ratio is the highest compare to others
years and start to decreases from 2009 until 2012, but in 2011 it
has slightly increases.
