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Saritow spinning Mills Ltd.

Liquidity ratios
Current ratio
current ratio = current assets/current liabilities
year
2006
2007
2008
2009
2010

current assets
362644
358165
303442
228616
160492

current liabilities
397958
409656
332562
329467
202120

Current Ratio results


0.91
0.87
0.91
0.69
0.79

Quick ratio
Quick ratio = current assets - ( inventory + prepaid exp)/ current liabilities
year
2006
2007
2008
2009
2010

current assets
362644
358165
303442
228616
160492

current liabilities
397958
409656
332562
329467
202120

Inventory
3679
6634
6082
3520
12405

P. exp/ other exp


189988
117656
100755
50552
59253

Absolute liquid ratio

year
2006
2007
2008
2009
2010

CASH+BANKBALANCE+MKTSECURITIES/C.LIABILITES
Cash+bank balan
Mkt secu/S.term invest
current liabilities
3679
0
397958
6634
0
409656
6082
0
332562
3520
0
329467
12405
0
202120

ratio result
0.01
0.02
0.02
0.01
0.06

Profitability ratio
Gross profit to sales

year
2006
2007
2008
2009
2010

G. profit
53761
60539
61570
40553
129330

gross profit to sales = G. profit/sales *100


Sales
411289
464522
450555
472088
716581

gross profit to sales ratios results


0.13
0.13
0.14
0.09
0.18

Net profit to sales


Net profit to sales = profit /Net sales *100
year
2006
2007
2008
2009
2010

year
2006
2007
2008
2009
2010

N.profit befor taxes


8151
6088
10516
-26966
64349

Net sale
411289
461522
450555
472088
716581

Net profit to sales results


1.98%
1.32%
2.33%
-5.71%
8.98%

Operating ratio
operating ratio = cost of good solde + operating expence /sales
CGS
Operating exp
sales
357528
0
411289
403983
0
461522
338685
0
450555
431536
93278
472088
587251
79711
716581

Operating ratio results


0.87
0.88
0.75
1.11
0.93

Quick Ratio results


0.42
0.57
0.59
0.53
0.44

leverage ratios

year
2006
2007
2008
2009
2010

Debt to equity ratio


debt to equity ratio = total long term liabilities/ owner's equity
current liab
non current liab
owner's equity
397958
111268
88704
409656
108740
82877
332562
141009
121539
329467
214177
26734
202120
208371
109978

debt to equity ratio results


5.74
6.26
3.90
20.34
3.73

Debt to total asset ratio


Debt to total asset ratio = total liabilities /total assets

2006
2007
2008
2009
2010

current liab
397958
409656
332562
329467
202120

non current liab


111268
108740
141009
214177
208371

current assets
362644
358165
303442
228616
160492

non current assets


235286
243108
291668
341762
359976

debt to assets ratio results


0.85
0.86
0.80
0.95
0.79

Capitalization ratio

year
2006
2007
2008
2009
2010

Capitalization ratio = total longterm liabilities/share holder's equity + longterm liabilities


non current liab
owner's equity
Capitalization ratio results
111268
88704
0.56
108740
82877
0.57
141009
121539
0.54
214177
26734
0.89
208371
109978
0.65

Proprietory /Equity ratio

year
2006
2007
2008
2009
2010

owner's equity
88704
82877
121539
26734
109978

propritory = share holder's equity/total assets


current assets
non current assets
362644
235286
358165
243108
303442
291668
228616
341762
160492
359976

propritory ratio result


0.15
0.14
0.20
0.05
0.21

Interest coverage ratio/Debt servicce ratio


interest coverage ratio/debt servicce ratio = EBIT/interest
year
2006
2007
2008
2009
2010

N profit befor taxes


8151
6088
10516
-26966
64349

interest exp
31180
39241
34738
49888
39640

EBIT
39331
45329
45254
22922
103989

Interest coverage result


1.26
1.16
1.30
0.46
2.62

Activity ratio/ asset management ratio


Recivable turnover ration
Recivable turnover ration = net sales / average recieiables
year
2006
2007
2008
2009
2010

Net sales
411289
464522
450555
472088
716581

Avg recivables/Trade debt


6588
77602
7974
97
99

Recivables turnover results


62.43002429
5.98595397
56.50300978
4866.886598
7238.191919

Inventory turnover ratio


inventory turnover = CGS/Avg inventory
year
2006
2007
2008
2009
2010

C.G.S
357528
403983
338685
431536
587251

Avg inventory
162389
166272
189631
174447
108671

Inventory turnover results


2.201676222
2.429651415
1.786021273
2.473737009
5.403934812

Payable turn over


Payable turnover = Credit purchase/Account payable
year
2006
2007
2008
2009
2010

C. purchase/Inventory
3679
6634
6082
3520
12405

AP / other c.liabilities
227300
255000
165307
181279
102392

ratio result
0.02
0.03
0.04
0.02
0.12

turn over in days


22550.8
14030.0
9920.6
18797.4
3012.7

turnover in days
5.846545859
60.97607864
6.459832873
0.074996611
0.050426958