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# Financial Ratio

Financial Ratio | Unit | 2016 | 2017 |
---|---|---|---|

Liquidity Ratios | |||

Current ratio | Times | 2.18 | 2.21 |

Quick ratio | Times | 1.58 | 1.61 |

Account receivable turnover | Times | 11.75 | 12.28 |

Collection period | Days | 30.64 | 29.32 |

Account payable turnover | Times | 9.79 | 10.87 |

Payment period | Days | 36.77 | 33.12 |

Profitability Ratios from Continuing Operations | |||

Gross profit margin | % | 14.79% | 15.40% |

Net profit margin | % | 7.54% | 9.25% |

Return on equity | % | 12.96% | 17.09% |

Activity Ratios | |||

Total asset turnover | % | 5.88% | 8.27% |

Fixed asset turnover | % | 11.70% | 16.91% |

Working capital turnover | Times | 0.78 | 0.89 |

Solvency Ratios | |||

Debt to equity | Times | 0.52 | 0.42 |

Interest coverage | Times | 9.23 | 11.01 |

Earnings per share |
|||

Earnings per share | Baht/share | 32.68 | 46.74 |

Note:

Current ratio | = | Current assets divided by Current liabilities |

Quick ratio | = | (Cash and cash equivalent + Current investments + Accounts receivable) divided by Current Liabilities |

Account receivable turnover | = | Sales and service income divided by Average account receivable |

Collection period | = | 360 divided by Account receivable turnover |

Account payable turnover | = | Cost of sales and services divided by Average account payable |

Payment period | = | 360 divided by Account payable turnover |

Gross profit margin | = | Gross profit divided by Sales and service income |

Net profit margin | = | Net profit divided by Sales and service income |

Return on equity | = | Net profit divided by Average shareholders’ equity |

Total asset turnover | = | Net profit divided by Average total assets |

Fixed asset turnover | = | Net profit divided by Average total fixed assets |

Working capital turnover | = | Sales and service income divided by Average total assets |

Debt to equity | = | Interest bearing debt divided by Total shareholder’s equity |

Interest coverage | = | (Net cash flow from operating activities + Taxes paid from operating activities) divided by Interest paid from financing activities |

Earnings per share | = | Net income attributable to ordinary shareholders divide by the weighted average number of ordinary shares which are held by third parties during the periods |