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# Financial Ratio

Financial Ratio | Unit | 2015 | 2016 |
---|---|---|---|

Liquidity Ratios | |||

Current ratio | Times | 2.16 | 2.18 |

Quick ratio | Times | 1.55 | 1.58 |

Account receivable turnover | Times | 12.46 | 11.75 |

Collection period | Days | 28.88 | 30.64 |

Account payable turnover | Times | 10.93 | 9.48 |

Payment period | Days | 32.95 | 37.97 |

Profitability Ratios from Continuing Operations | |||

Gross profit margin | % | 11.02% | 14.88% |

Net profit margin | % | 1.52% | 7.54% |

Return on equity | % | 2.89% | 12.96% |

Activity Ratios | |||

Total asset turnover | % | 1.39% | 5.88% |

Fixed asset turnover | % | 2.76% | 11.69% |

Working capital turnover | Times | 0.92 | 0.78 |

Solvency Ratios | |||

Debt to equity | Times | 0.61 | 0.52 |

Interest coverage | Times | 9.50 | 9.23 |

Earnings per share |
|||

Earnings per share | Baht/share | 6.73 | 32.68 |

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 |