San Beda College

College of Art and Sciences

Department of Accountancy

Financial Statement Analysis for

STI Educational System, Inc.
March 31, 2014 & 2015

Submitted by:
Portosa, Angela Rose P.
Section:
3GAC

Submitted to:
Ms. Cristy Joy Allauigan

RATIO ANAYSIS
Ratios
Current Ratio

2015
0.31

2014
1.03

Explanat
Does the company have e

their debts? The answer is

greater than their assets. T

raise their current ratio by

Increasing current assets f

contributions, putting profit

and converting non-curren

Quick Ratio

0.22

0.96

asses.
The quick ratio is a more c

standard. The quick ratio is

current ratio, the status of

complex. And the valuation

Receivable Turnover

3.74

0.40

and inventories turnover a

The accounts receivable tu

the number of times accou

turned over during the per

2014, they have one or les

the cash. But during their 2

three or more times in coll

making sales. The higher t

turnover, the shorter time b

Inventory Turnover

7.37

6.90

sale and collecting the cas

The inventory turnover me

times the inventor was con

during a period of time. In

turnover is higher than 201

turnover meaning it is a go
Debt Ratio

0.01

0.01

purchasing and production

It is the measure of the pro

that are financed with debt

Equity Ratio

0.99

0.99

asset is financed with debt

It is the measure of the pro

provided by the owner. In S

owned by the owner and th

revenue.

Debt to Equity Ratio

0.01

0.01

It measures how depende

debt financing as compare

equity. It shows how much

owned and how much is o

than 1 debt to equity ratio,

Net Profit Margin

91.60%

93.96%

lesser risk.
It is the relationship of thei

expense. It is the profit gen

considering their income a

income is greater than the

gain profit, vice versa, they

Rate of Return on Assets

1.45%

1.49%

In here, they always gain y

It is the relationship betwe
and their total assets. It is

effectively they utilized the

to make a profit. They mad

Rate of Return on Equity

1.47%

1.50%

during 2014 than 2015.

It is the relationship betwe

their equity. It measures ho

make a return on their reso

have larger percentage of
2014 than their 2015.