Ratio 2

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Unit 5
Ratio Analysis
(PART 2)

Ms. Maryam AlKhater

FIN316

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OUR STAR STUDENTS

FOR THE PREVIOUS LESSON :

Ms.Maryam AlKhater

6COM2

6COM1

STARTER :

TEST & MARKS

5-2 : Liquidity Ratios

 

5-2 : Liquidity Ratios

 

5-2 : Liquidity Ratios

 

Current Asset – Current Lia.

1- Working Capital:

Year1

Year 2

2- Capital Employed:

Total Asset – Current Lia.

120 – 25= 95 160 – 50 = 110

300 – 25= 275 350 – 50 = 300

Current Asset – Current Lia.

3- Current Ratio:

Year1

Year 2

120 = 4.8 160 = 3.2

25 50

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Current Asset – Current Lia.

4- Quick Ratio:

120-40 = 3.2 160-60 = 2

25 50

4- working Capital

6- current Ratio

7- Acid Test Ratio

Ex 5-3

p30

4- working Capital

6- current Ratio

7- Acid Test Ratio

1- Gross Profit Margin %

2- Profit Margin %

3- Return on Capital Employed %

4- Working Capital.

5- Capital Employed

Ex 5-3

p30

5- Capital Employed = 8000 – 2000 = 6000

1- Gross Profit Margin %

2- Profit Margin %

3- Return on Capital Employed %

4- Working Capital.

Year 1

Year 2

 

 

 

1- Working Capital

Year1 = 120 – 25= 95

Year2 = 160 – 50 = 110

2- Capital Employed

Year1 =

Year2 =