Margins 2013 2012 2011 2009 2007 Gross profit margin Operating Profit Margin Net
ID: 2613146 • Letter: M
Question
Margins
2013
2012
2011
2009
2007
Gross profit margin
Operating Profit Margin
Net profit margin
*Gross profit margin = (sales- COGS)/sales
*Operating profit margin= Income from operations/sales
*Net profit margin= Net profit/ sales revenue
Liquidity Ratio
2013
2012
2011
2009
2007
Current Ratio
Working Capital
*Current Ratio= Current asset/ Current liability
Working Capital= Current assets- Current liability
Leverage Ratio
2013
2012
2011
2009
2007
Total debt-to-asset Ratio
Long-term debt-to-capital ratio
Debt-to-equity ratio
Long-term debt-to equity ratio
*Total debt-to-assets ratio= total debt/total assets
*Long-term debt-to capital ratio= long-term debt/ (long-term debt+ total stockholders’ equity)
*Debt-to-equity ratio= total debt/ total stockholders’ equity
*Long-term debt-to-equity ratio= long-term debt/total stockholders’ equity
Returns and other financial ratio
2013
2012
2011
2009
2007
Total return on assets
ROA
ROE
Asset Turnover
*Total return on assets= (Profits after taxes+ Interest)/Total Assets
*ROA= Profits after taxes/ total assets
*ROE= Profits after taxes/ Total stockholders’ equity
*Asset Turnover= net sales/average total assets
2013
2012
2011
2009
2007
Gross profit margin
Operating Profit Margin
Net profit margin
Explanation / Answer
Margins 2013 2012 2011 2009 2007 Gross profit margin 26.60% 27.10% 26.00% 24.90% 22.40% Operating Profit Margin 16.57% 16.69% 15.45% 13.42% 9.96% Net profit margin 10.19% 10.18% 9.47% 8.35% 6.50% *Gross profit margin = (sales- COGS)/sales *Operating profit margin= Income from operations/sales *Net profit margin= Net profit/ sales revenue Liquidity Ratio 2013 2012 2011 2009 2007 Current Ratio 3.34 2.93 3.18 2.91 2.75 Working Capital 467,079.00 359,755.00 343,739.00 195,301.00 128,543.00 *Current Ratio= Current asset/ Current liability Working Capital= Current assets- Current liability Leverage Ratio 2013 2012 2011 2009 2007 Total debt-to-asset Ratio 0.23 0.25 0.27 0.27 0.22 Long-term debt-to-capital ratio 0.23 0.25 0.27 0.27 0.22 Debt-to-equity ratio 0.31 0.34 0.36 0.37 0.28 Long-term debt-to equity ratio 0.31 0.34 0.36 0.37 0.28 *Total debt-to-assets ratio= total debt/total assets *Long-term debt-to capital ratio= long-term debt/ (long-term debt+ total stockholders’ equity) *Debt-to-equity ratio= total debt/ total stockholders’ equity *Long-term debt-to-equity ratio= long-term debt/total stockholders’ equity Returns and other financial ratio 2013 2012 2011 2009 2007 Total return on assets 16.38% 16.77% 15.02% 13.25% 10.58% ROA 16.30% 16.66% 15.08% 13.19% 9.77% ROE 21.29% 22.31% 20.58% 18.03% 12.55% *Total return on assets= (Profits after taxes+ Interest)/Total Assets *ROA= Profits after taxes/ total assets *ROE= Profits after taxes/ Total stockholders’ equity