2018
Ratios
Ekovest
Net Profit Margin
RM153,210,000
=
Net Income
Revenue
OCR
RM911,545,000
× 100%
(Insufficient information about its
× 100%
revenues)
= 0.168 x 100%
=16.8%
Gross Profit Percentage
=
Revenue−Cost of Sales
Revenue
RM911,545,000−RM696,201,000
RM911,545,000
x 100%
x 100%
(Insufficient information about its
revenues)
= 0.236 x 100%
= 23.6%
RM911,545,000
Assets Turnover
=
Total Revenues
Average Total Assets
revenues)
= 0.36
RM911,545,000
Fixed Assets Turnover
=
Total Revenues
Average Net Fixed Assets
=
revenues)
= 0.52
RM153,210,000
(RM1,212,806,000+RM1,102,380,000)/2
Revenues
Average Receivables
Collection Ratio
=
365
Receivables Turnover
=
Average Payables
Payment Ratio
=
365
Payables Turnover
Current Ratio
=
Current Assets
Current Liabilities
Quick Ratio
=
Cash + Short-term Investment
+ Account Receivables
Current Liabilities
Debt-to-Assets Ratio
=
Total Liabilities
TotalAssets
−RM10,855,471
(RM105,284,635+RM97,654,018)/2
= -0.107 x 100%
= 13.2%
= -10.7%
RM911,545,000
x 100%
(Insufficient information about its
(RM17,888,000+RM21,308,000)/2
= 46.50 times
365 days
revenues)
(Insufficient information about its
46.5
= 7.8 days
RM696,201,000
Payables Turnover
Cost of goods sold
x 100%
= 0.132 x 100%
Receivables Turnover
=
(Insufficient information about its
(RM1,899,757,000+RM1,630,388,000)/2
Return on Equity
Net Income
×100%
Average Stockholders'
Equity
(Insufficient information about its
(RM2,582,519,000+RM2,474,800,000)/2
revenues)
(Insufficient information about its
(RM74,009,000+RM11,371,000)/2
= 16.31 times
365 days
costs of goods sold)
(Insufficient information about its
16.3
= 22.4 days
costs of goods sold)
RM682,762,000
RM108,265,721
RM973,507,000
RM15,651,432
= 0.70
= 6.92 times
RM188,919,000+RM300,382,000
+RM17,888,000
RM973,507,000
RM160,257+RM10,322,011
+RM97,783,453
RM15,651,432
= 0.52
= 6.92 times
RM1,369,713,000
RM16,113,755
RM2,582,519,000
RM121,398,390
= 0.53
= 0.13
Time Interest Earned
=
Net Income + Interest Expense
+ Income Tax Expense
Interest Expense
Earnings per share
=
Net Income
Average Number of
Common Share Outstanding
Price Earnings Ratio
=
Stock Price
Earning Per Share
RM153,210,000+RM75,515,000
+RM441,000
RM75,515,000
= 3.0
−RM10,855,471+RM817,884+RM0
RM817,884
= -12.3
RM153,210,000
−RM10,855,471
2,139,203,000
292465219
= RM 0.0716
= -RM 0.0371
= 7.16 sen
= -3.71 sen
RM 0.66
RM 0.0716
= 9.21 times
=
RM0.29
−RM0.0371
= -7.82 times
2019
Ratios
Ekovest
Net Profit Margin
=
Net Income
Revenue
RM1,072,114,000
× 100%
Gross Profit Percentage
=
OCR
RM89,471,000
Revenue−Cost of Sales
Revenue
𝑅𝑀2,933,491
x 100%
= 0.083 x 100%
= -0.482 x 100%
= 8.3%
= -48.2%
RM1,072,114,000−RM930,776,000
RM1072,114,000
x 100%
−𝑅𝑀1,413,606
× 100%
x 100%
(Insufficient information about its
costs of goods sold)
= 0.132 x 100%
= 13.2%
RM1,072,114,000
𝑅𝑀2,933,491
(RM3,101,647,000+RM2,582,519,000)/2
(𝑅𝑀126,833,312+𝑅𝑀121,398,390)/2
= 0.38
= 0.02
Assets Turnover
=
Total Revenues
Average Total Assets
RM1,072,114,000
𝑅𝑀2,933,491
(RM2,150,207,000+RM1,899,757,000)/2
(𝑅𝑀14,779,185+𝑅𝑀13,132,669)/2
= 0.53
= 0.21
Fixed Assets Turnover
=
Total Revenues
Average Net Fixed Assets
RM89,471,000
Return on Equity
=
Net Income
×100%
Average Stockholders'
Equity
(RM1,603,544,000+RM1,212,806,000)/2
Revenues
Average Receivables
Collection Ratio
=
365
Receivables Turnover
= -0.013 x 100%
= 6.4%
= -1.3%
RM1,072,114,000
𝑅𝑀2,933,491
(RM12,900,000+RM17,888,000)/2
(𝑅𝑀100,627,695+𝑅𝑀97,783,453)/2
= 69.60 times
= 0.03 times
365 days
365 𝑑𝑎𝑦𝑠
69.6
0.03
= 5.2 days
RM930,776,000
Payables Turnover
=
Cost of goods sold
Average Payables
Payment Ratio
=
365
Payables Turnover
Current Ratio
=
Current Assets
Current Liabilities
Quick Ratio
=
Cash + Short-term Investment
+ Account Receivables
Current Liabilities
Debt-to-Assets Ratio
=
Total Liabilities
TotalAssets
−RM1,413,606
(RM110,409,401+RM105,284,635)/2
= 0.064 x 100%
Receivables Turnover
=
x 100%
x 100%
=12166.7 days
(Insufficient information about its
(RM134,889,000+RM74,009,000)/2
= 8.91 times
365 days
costs of goods sold)
(Insufficient information about its
8.91
= 41.0 days
costs of goods sold)
RM951,440,000
RM112,054,127
RM1,375,163,,000
RM15,684,286
= 0.69
= 7.14 times
RM145,296,000+RM213,510,000
+RM12,900,000
RM1,375,163,,000
RM771,575+RM10,654,857
+RM100,627,695
M15,684,286
= 0.27
= 7.14 times
RM1,498,103,000
RM16,423,911
RM3,101,647,000
RM126,833,312
= 0.48
= 0.13
Time Interest Earned
=
Net Income + Interest Expense
+ Income Tax Expense
Interest Expense
Earnings per share
=
Net Income
Average Number of
Common Share Outstanding
Price Earnings Ratio
=
Stock Price
Earning Per Share
RM89,471,000+RM52,794,000
+RM7,362,000
RM52,794,000
= 2.8
−RM1,413,606+RM971,757−RM1,255,513
RM971,757
= -1.8
RM89,471,000
−RM1,413,606
2,179,441,000
325,592,285
= RM 0.0411
= -RM 0.0043
= 4.11 sen
= -0.43 sen
RM 0.85
RM 0.0411
= 20.68 times
=
RM0.26
−RM0.0043
= -60.5 times
2020
Ratios
Ekovest
Net Profit Margin
RM22,185,000
=
Net Income
Revenue
RM821,050,000
× 100%
Gross Profit Percentage
=
OCR
Revenue−Cost of Sales
Revenue
𝑅𝑀3,763,035
x 100%
= 0.027 x 100%
= -1.396 x 100%
= 2.7%
= -139.6%
RM821,050,000−RM742,896,000
RM821,050,000
x 100%
−𝑅𝑀5,251,970
× 100%
x 100%
(Insufficient information about its
costs of goods sold)
= 0.095 x 100%
= 9.5%
RM821,050,000
𝑅𝑀3,763,035
(RM3,105,676,000+RM3,101,647,000)/2
(𝑅𝑀147,965,629+𝑅𝑀126,833,312)/2
= 0.26
= 0.03
Assets Turnover
=
Total Revenues
Average Total Assets
RM821,050,000
𝑅𝑀3,763,035
(RM2,288,939,000+RM2,150,207,000)/2
(𝑅𝑀13,530,019+𝑅𝑀14,779,185)/2
= 0.37
= 0.27
Fixed Assets Turnover
=
Total Revenues
Average Net Fixed Assets
RM22,185,000
Return on Equity
=
Net Income
×100%
Average Stockholders'
Equity
(RM1,599,181,000+RM1,603,544,000)/2
Revenues
Average Receivables
Collection Ratio
=
365
Receivables Turnover
= -0.044 x 100%
= 1.4%
= -4.4%
RM821,050,000
𝑅𝑀3,763,035
(RM14,926,000+RM12,900,000)/2
(𝑅𝑀115,244,881+𝑅𝑀100,600,336)/2
= 59.01 times
= 0.03 times
365 days
365 𝑑𝑎𝑦𝑠
59.01
0.03
= 6.2 days
RM742,896,000
Payables Turnover
=
Cost of goods sold
Average Payables
Payment Ratio
=
365
Payables Turnover
Current Ratio
=
Current Assets
Current Liabilities
Quick Ratio
Cash + Short-term Investment
= + Account Receivables
Current Liabilities
Debt-to-Assets Ratio
=
Total Liabilities
Total Assets
−𝑅𝑀5,251,970
(RM130,447,644+RM110,409,401)/2
= 0.014 x 100%
Receivables Turnover
=
x 100%
x 100%
=12166.7 days
(Insufficient information about its
(RM152,937,000+RM134,889,000)/2
= 5.16 times
365 days
costs of goods sold)
(Insufficient information about its
5.16
= 70.7 days
costs of goods sold)
RM816,737,000
RM134,435,610
RM1,503,873,,000
RM16,776,654
= 0.54
= 8.01 times
RM29,978,000+RM232,282,000
+RM14,926,000
RM1,503,873,,000
RM19,169,530+RM115,244,881
= 0.18
RM16,776,654
= 8.01 times
RM1,506,495,000
RM17,517,985
RM3,105,676,000
RM147,965,629
= 0.49
= 0.12
Time Interest Earned
=
Net Income + Interest Expense
+ Income Tax Expense
Interest Expense
Earnings per share
=
Net Income
Average Number of
Common Share Outstanding
Price Earnings Ratio
=
Stock Price
Earning Per Share
RM22,185,000+RM61,346,000
+RM4,081,000
RM61,346,000
= 1.4
−𝑅𝑀5,251,970+RM771,548+RM1,255,513
RM771,548
= -4.2
RM22,185,000
−𝑅𝑀5,251,970
2,654,828,002
372839408
= RM 0.0084
= -RM 0.0141
= 0.84 sen
= -1.41 sen
RM 0.51
RM 0.0084
= 60.7 times
=
RM0.265
−RM0.0141
= -18.8 times