It can be observed that the Net Operating Profit per Share is reported a mixed

It can be observed that the net operating profit per

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It can be observed that the Net Operating Profit per Share is reported a mixed trend.
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Free reserves These are those reserves upon which the company can freely draw. There is no specific purpose for these reserves . Free reserves can be used by the company to declare dividends, to issue bonus shares , to write off accumulated losses and to write off share issue expenses. It can be observed that this reserves are not defined. Bonus shares These are additional shares given to the current shareholders without any additional cost, based upon the number of shares that a shareholder owns. These are company's accumulated earnings which are not given out in the form of dividends, but are converted into free shares . It can be observed that this shares are declined in 2017 as compare to 2016 and then increased in 2018. 2. Profitability Ratios Profitability Ratios Operating Profit Margin(%) 17.83 17.88 17.21 Profit Before Interest And Tax Margin(%) 14.13 13.88 12.69 Gross Profit Margin(%) 14.53 14.38 13.11 Cash Profit Margin(%) 14.48 15.92 15.36 Adjusted Cash Margin(%) 14.48 15.92 15.36 Net Profit Margin(%) 11.58 12.99 11.75 Adjusted Net Profit Margin(%) 11.26 12.54 11.38 Return On Capital Employed(%) 12.24 11.16 11.47 Return On Net Worth(%) 10.68 10.89 11.41 Adjusted Return on Net Worth(%) 10.68 10.89 11.41 Return on Assets Excluding Revaluations 496.68 886.76 741.2
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Return on Assets Including Revaluations 496.68 886.76 741.2 Return on Long Term Funds(%) 12.71 11.85 11.99 Operating Profit Margin (%) The operating margin measures how much profit a company makes on a dollar of sales, after paying for variable costs of production, such as wages and raw materials, but before paying interest or tax. It is calculated by dividing a company's operating profit by its net sales. Profit Before Interest And Tax Margin (%) It only requires two pieces of information from the income statement: revenues and income before taxes . The percentage ratio is calculated by deducting all expenses except for taxes , found in the income before taxes figure , dividing it by sales and then multiplying the resulting number by 100. Gross profit margin (%) Gross profit margin is calculated by subtracting cost of goods sold (COGS) from total revenue and dividing that number by total revenue. A good margin will vary considerably by industry, but as a general rule of thumb, a 10% net profit margin is considered average, a 20% margin is considered high (or “ good ”), and a 5% margin is low. Cash Profit Margin (%) It is a measure of the money a company generates from its core operations per dollar of sales. It is calculated as the cash flows from operating activities divided by the net sales, often expressed as a percentage Adjusted Cash Margin (%) Adjusted gross margin is a calculation used to determine the profitability of a product, product line or company. The adjusted gross margin includes the cost of carrying inventory, whereas the (unadjusted) gross margin calculation does not take this into consideration.
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