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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

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