e)Current ratio 2018=Current assets/Current liabilities=200.101/104.370=1.97
Current ratio 2017=Current assets/Current liabilities=182.426/104.315=1.80
Cash Ratio 2018=Cash and cash equivalents/Current liabilities=86.690/104.370=0.83
Cash Ratio 2017=Cash and cash equivalents/Current liabilities=68.104/104.315=0.65
Acid test ratio 2018=Cash and cash equivalents+Current Receivables+Short-term Investment/Current liabilities=86.690+110.367/104.370=197.057/104.370=1.88
Acid test ratio 2011=Cash and cash equivalents+Current Receivables+Short-term Investment/Current liabilities=89.655+68.104+18.083=175.842/104.315=1.69
Gross Profit 2018=129.403
Gross Profit 2017=130.438
Operating profit 2018=92.182
Operating profit 2017=79.579
ROA 2018=Profit before tax/Revenue=90.304/421.203=0.21
ROA 2017=Profit before tax/Revenue=75.128/389.532=0.19
ROE 2018=Profit before tax/Total Equity=90.304/ 373.352=0.24
ROE 2017=Profit before tax/Total Equity=75.128/ 343.494=0.22
Debtor collection period/debtors days 2018=(Trade and other receivablesb+Trade and other receivablese)/2/Cost of sales*365=(110.367+89.655)/2/291.800*365=100.011/291.800*365=125.09
Debtor collection period/debtors days 2017=(Trade and other receivablesb+Trade and other receivablese)/2/Cost of sales*365=(89.655+86.243)/2/259.094*365=87.949/259.094*365=123.89
Stock days 2018=(Inventoriesb+Inventoriese/2)/Cost of sales*365=((3.044+3.393)/2)/291.800*365=3.2185/291.800*365=4.012
Stock days 2011=(Inventoriesb+Inventoriese/2)/Cost of sales*365=((3.393+4/156)/2)/259.094*365=3.7745/259.094*365=3.517
Creditor payment period/creditor days 2018= ((Trade and other payablesb+Trade and other payablese)/2)/Cost of sales*365=((89.861+72.319)/2)/291.800*365=81.09/291.800*365=101.43
Creditor payment period/creditor days 2018= ((Trade and other payablesb+Trade and other payablese)/2)/Cost of sales*365=((72.319+77.324)/2)/259.094*365=74.8215/259.094*365=105.41
Interest Cover Ratio 2018=Operating profit/Finance costs=92.182/7.081=13.02
Interest Cover Ratio 2017=Operating profit/Finance costs=79.579/6.952=11.44
2018 Total liabilities/ Total Equity Ratio=268.718/373.352=0.72
2018 Total liabilities/ Total Equity Ratio=276.466/343.494=0.80
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