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Top Glove Ratios

Autor:   •  November 23, 2015  •  Coursework  •  1,438 Words (6 Pages)  •  921 Views

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Financial Ratios for Top Glove Corporation Berhad for the year ended 2011

  1. Current Ratio  = Total Current Assets

                                      Total Current Liabilities

                               = RM 715,431,000

                           RM 47,244,000

                        = 15.1433, 15.14 times.

  1. Acid Test Ratio/ = Total Current Asset – Inventories

Quick Ratio            Total Current Liabilities

                   = RM 715,413,000 – RM 175,532,000 

                              RM 47,244,000

                           = 11.4279, 11.43 times.

  1. Net Working Capital = Total Current Assets – Total Current Liabilities

           = RM 715,431,000 – RM 47,244,000

           = RM 668,187,000

  1. Average Collection Period = Account Receivables  X360 days

Total Sales

                                        = RM 262,129,000        X 360 days

                                           RM 2,053,916,000

                                        = 45.9446, 46 days

  1. Inventory Turnover = Cost of Goods Sold

Inventories

                                = RM 1,818,767,000

                                   RM 175,532,000

                               = 10.3615, 10.36 times

  1. Fixed Assets Turnover = Total Sales 

     Net Fixed Assets

 = RM 2,053,916,000

    RM 707,598,000

 = 2.9027, 2.9 times

  1. Total Assets Turnover = Total Sales

    Total Assets

= RM 2,053,916,000

                           RM 1,423,029,000

                        = 1.4433, 1.44 times

  1. Times Interest Earned = Earn Before Interest and Taxes

   Interest Expenses

= RM 145,470,000

   RM 30,338,000

= 4.7950, 4.8 times

  1. Debt Ratio  = Total Debt  X 100%

                                  Total Assets

                        = (RM 229,412,000 + RM 47,244,000) X 100%

                        RM 1,423,029,000

                        = 19.4413, 19.44%

  1. Debt Equities Ratio = Long-Term Debt   X 100%

Total Equity

                                  = RM 47,244,000      X 100%

                                   RM 1,146,373,000

                                = 4.1212, 41.12%

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