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Financial Statement of a Given Business

In: Business and Management

Submitted By h78666
Words 317
Pages 2
Liquidity ratios: | | | | | | Name of the ratio | formula | Working 2011 | Results 2011 | Working 2012 | Results 2012 | Current ratio | Current Assets Current Liability | 102,900 68,500 | 1.5:1 | 130,000 80,000 | 1.63:1 | Quick ratio | Current Assets –Stock Current Liabilities | 102,900-33,500 68,500 | 1.01:1 | 130,650 – 45,000 80,000 | 1.06:1 |
Name: Hira Awan
ID Number: 81528
Group: A
Lecturer: Yaw Sarpong
Task: illustrate the financial state of a given business

Efficiency Ratios: | | | | | | Name Of The Ratio | Formula | Working 2011 | Results 2011 | Working 2012 | Results 2012 | Stock turnover Period | Average stock X 365 daysCost of sales | 34,850 X 36511,5000 | 111 days 106 | 47,000 X 365146,700 | 112 days | Creditors Payment Period | Trade creditors X 365 daysCredit purchases | 60,500 X 365112,300 | 197 days | 70,500 X 365142,700 | 180 days | Debtors Payment Period | Trade debtors X 365 daysCredit sales | 48,900 X 365383,000 | 47 days | 55,500 X 365373,000 | 54 days |

Investor Ratios: | | | | | | Name of the ratios | Formula | Workings2011 | Results 2011 | Working 2012 | results | Gearing ratio(External funds) | Borrowings X 100Total shareholders fund + borrowings | 20,000 X 100104,800 + 20,000 | 16% | 20,000 X 100116,400 + 20,000 | 15% | Interest cover | NPBITInterest paid | 135,0004,000 | 34:1 | 81,5004,000 | 20:1 | Dividend per share | Dividend paidNumber of shares | 73,00040,000 | £1.82Per share | 48,00040,000 | £1.20Per share |

Profitability ratios | | | | | | Name of the ratios | Formula | Workings 2011 | Results 2011 | Workings 2012 | Results 2012 | Gross profit margin | Gross profit X 100Sales | 268,000 X 100363,000 | 73% | 226,300 X 100373,000 | 61% | Net profit margin | Net profit X 100Sales | 58,500 X 100583,000 | 10% | 29,300 X 100393,000 | 8% | Return on…...

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