ratio analysis - Liquidity Ratio Current Ratio Year Current...

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Liquidity Ratio Current Ratio Year Current assets Current liabilities Percent Peso Value Current ratio 2014 7,307 6,923 105.55 1.06 1.06:1.00 2013 7,590 7,461 101.73 1.02 1.02:1.00 Quick Ratio or Acid Ratio Quick Assets Year Cash Accounts Receivables total 2014 2,419 2,695 5,114 2013 2,244 2,244 4,488 Quick Ratio Year Quick Assets Current Liabilities Percent Peso Value Quick ratio 2014 5,114 6,923 73.87 0.74 0.74:1.00 2013 4,488 7,461 60.15 0.60 0.60:1.00 Efficiency Ratio Inventory Turnover Average inventory Year Inventory 2014 1,863 2013 1,704 Amount 1783.50 Inventory Turnover Year COGS Average Inventory Times 2014 10,548 1,783.5000 5.91 2013 11,087 1704.00 6.51 Average sales period Year Inventory turnover Days 2014 5.91 61 2013 6.51 55 SOLVENCY OR STABILITY RATIO Debt ratio Year Total liabilities Total assets Peso value Percent Debt Ratio 2014 19,572 39,684 0.49 49.32 .49:1.00 2013 19,267 37,944 0.51 50.78 .51:1.00 Time interest Earned Year income before Interest Expense Amount Times interest and taxes 2014 2,317 611 3.79 4 2013 2,357 777 3.03 3
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PROFITABILITY RATIO Operating Profit Margin Year Gross Profit Net Sales Amount Peso value 2014 8,562 19,110 44.80% 0.45:1.00 2013 8,632 19,719 43.78% 0.44:1.00 Net profit margin Year Net income Net sales Amount Peso value 2014 1,619 19,110 8.47% 0.08:1.00 2013 1,596 19,719 8.09% 0.08:1.00 Return on Assets Year Net Income Interest Expense verage total asse Amount Peso Value 2014 1,619 611 38814 5.33% 0.05:1.00 2013 1,596 777 37944 5.58% 0.06:1.00 Return on Equity Year Net Income Average Shareholder's equity Amount Peso Value 2014 1,619 19,394.5000 8.35% 0.08:1.00 2013 1,596 18,677 8.55% 0.09:1.00
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Liquidity Ratio Current Ratio 1.06:1.00 Current assets 7,307 Current liabilities 6,923 Quick Ratio or Acid Ratio 0.74:1.00 Quick Assets 5,115 Current Liabilities 6,923 Efficiency Ratio Inventory Turnover 5.91 times Average inventory 1,863 COGS 10,548 Average Inventory 1,783.5000 Average sales period 61 days SOLVENCY OR STABILITY RATIO Debt ratio .49:1.00 Total liabilities 19,572 Total assets 39,684 Time interest Earned 3.79 times Interest Expense 611 Amount 3.79 PROFITABILITY RATIO Operating Profit Margin 0.45:1.00 Gross Profit 8,562 Net Sales 19,110 Net profit margin 0.08:1.00 Net income 1,619 Net sales 19,110 Return on Assets 0.05:1.00 Net Income 1,619 Interest Expense 611 Average total assets 38814 Return on Equity 0.08:1.00 Net Income 1,619 Average Shareholder's equity ###
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Million CHF 12/31/2014 12/31/2013 INCREASE (DECREASE) Cash and cash equivalents 2,149 2,244 (95.00) Accounts receivable 2,695 2,521 174.00 Inventories 1,863 1,704 159.00 Prepaid expenses and other current assets 317 365 (48.00) Assets classified as held for sale 283 756 (473.00) Total current assets 7,307 7,590 (283.00) Long-term financial assets 491 536 (45.00) Investments in associates and joint ventures 1,758 1,562 196.00 Property, plant and equipment 21,410 20,029 1381.00 Intangible assets 7,779 7,486 293.00 Deferred tax assets 527 391 136.00 Other long-term assets 412 351 61.00 Total long-term assets 32,378 30,355 2023.00 Total assets 39,684 37,944 1740.00 Trade accounts payable 2,101 1,934 167.00 Current financial liabilities 2,502 2,920 (418.00) Current income tax liabilities 419 462 (43.00) Other current liabilites 1,634 1,708 (73.57) Short-term provisions 234 224 10.00 Liabilities directly associated with assets classified 33 213 (180.00) Total current liabilities 6,923 7,461 (538.00) Long-term financial liabilities 9,291 8,785 506.00 Defined benefit obligations 863 655 208.00 Deferred tax liabilities 1,415 1,290 125.00 Long-term provisions 1,080 1,077 3.00 Total long-term liabilities 12,649 11,807 842.00 Total liabilities 19,572 19,267 305.00 Share capital 654 654 0.00 Capital surplus 7,776 8,200 (424.00) Treasury shares (82) (102) 20.00 Reserves 9,082 7,453 1629.00 Total equity attributable to shareholders of Hol 17,430 16,205 1225.00 Non-controlling interest 2,682 2,471 211.00 Total shareholders' equity 20,112 18,677 1435.00
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  • Spring '16
  • ms esperanza
  • Generally Accepted Accounting Principles, P1.00 current liability, Holcim Ltd, P1.06 current assets

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