Ratio analysis

  1st group of ratios 1st year 2nd year 3rd year 4th year 5th year Comments 1 2 3 4 5 6 10.1 Credit ratios 10.1.1 Current ratio 2.08 1.82 #REF! 10.1.2 Defensive interval (days) 2nd group of ratios 1st year 2nd year 3rd year 4th year 5th year Comments 1 2 3 4 5 6 10.2 Profitability ratios 10.2.1 Return on common equity 0.11 0.07 #REF! 10.2.2 Earning margin #REF! #REF! #REF! 10.2.3 Capital turnover (an activity ratio) #REF! #REF! #REF! 3rd group of ratios 1st year 2nd year 3rd year 4th year 5th year Comments 1 2 3 4 5 6 10.3 Per share ratios 10.3.1 Dividend per share #REF! #REF! #REF! 10.3.2 Book value per share #REF! #REF! #REF! 10.3.3 Cash flow per share #REF! #REF! #REF! 10.3.4 Intrinsic value per share (discounted value of the cash flow: cash flow discounted by interest rate movements) #REF! #REF! #REF! 10.3.5 Avearage price per share #REF! #REF! #REF! 4th group of ratios 1st year 2nd year 3rd year 4th year 5th year Comments 1 2 3 4 5 6 10.4 Price ratios 10.4.1 Earning yield #REF! #REF! #REF! 10.4.2 Price-to-book value #REF! #REF! #REF! 10.4.3 Technical analysis (Market analysis) Long - term price behavior graph 5th group of ratios 1st year 2nd year 3rd year 4th year 5th year Comments 1 2 3 4 5 6 10.5 Payout ratios 10.5.1 Payout ratio #REF! 0 0 6th group of ratios 1st year 2nd year 3rd year 4th year 5th year Comments 1 2 3 4 5 6 10.6 Growth rates 10.6.1 Growth in sales #REF! #REF! 10.6.2 "Source of growth (The objective to determine the reason of production shortfall or increase (also in natural and qualitativa indicators)." 10.6.3 Inflationary growth #REF! #REF! 10.6.4 Industry growth rates (inflation excluded) 10.6.5 Net growth of company 7th group of ratios 1st year 2nd year 3rd year 4th year 5th year Comments 1 2 3 4 5 6 10.7 Stability 10.7.1 Percent decline in return on common equity #REF! #REF! #REF! 10.7.2 Stability of revenues #REF! #REF! #REF! 8th group of ratios 1st year 2nd year 3rd year 4th year 5th year Comments 1 2 3 4 5 6 10.8 Other ratios 10.8.1 Depreciation to sales #REF! #REF! #REF! 10.8.2 Depreciation to gross plant #REF! #REF! #REF! 10.8.3 Inventory turnover The inventory on hand is referred to as so many "days" of inventory 10.8.4 Accounts receivable turnover