Jamuna Company Limited Ratio Analysis May 2012

May-2012, Jamuna Company  Limited

Ratio Analysis-2011

a) CURRENT RATIO= Current Asset/Current Liabilities

= (Cash + Receivable + Inventories)/Accounts Payable

= (30000+95000+70000)/65000

=3:1

b) Acid test ratio/ Quick test ratio = (Current Asset-Inventory-Prepaid Expenses)/Current Liabilities

= 125000/65000

1.92:1

c) Receivable turnover

Or Debtor turnover=Net Credit Sale/Average Net Receivable

= (420000-20000()/(95000+90000)/2

= 4.32: 1

d) Cash return on sale=Net Cash Provided by Operating Activities/NetSales

= 33000/400000

= 0.08:1

e)  Cash debt average ratio=Net Cash Provided by Operating Activities/Average Total Liabilites

= 33000/ ((395000+385000)/2)

 0.08:1

f)  Gross profit ratio= Gross Profit/Net Sales [Gross profit= Sales- Sales Return- Cost of goods sold]

= (420000-20000-198000)/ 400000

= 0.50:1

g)  Net profit ratio = Net Profit/ Net Sales

= 25000/400000

=0.06:1