Ratio
Profitability
Net
Profit
Margin
ROCE
Liquidity
Current
Ratio
Quick
Ratio
Formula
Profit before tax
Sales
x100%
Profit before interest and tax
share capital + reserves + non - liabilities
x 100%
Current assets
Current liabilities
Current assets - Inventory
Current liabilities
2016 (\$)
1,060,861
38,352,568\times100%
= 2.77%
1,060,861 + 6200
9,073,098 + 261,654
\times 100%
= -11.43%
11,320,254
5,594,210
= 2.02
1
11,320,254 - 183,751
5,594,210
= 1.99
1
2015 (\$)
1,120,459
40,955,766 \times 100%
= 2.73%
1,120,459 + 9707
10,296,436 + 280,170
\times 100%
= -10.68%
12,819,538
5,235,048
= 2.45
1
12,819,538 - 204,862
5,235,048
= 2.41
1