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Title: financial ratio analysis
Description: It is one of the tools of measuring financial performance of the organization It is a comparative analysis between two factors Business performance can be measured by the use of ratios It must be interpreted against some standards Apart from the absolute profit figures, the management might find a need of relative data/information about the variables, thus, at this Apart from the absolute profit figures, the management might find a need of relative data/information about the variables, thus, at this time, ratio analysis assists the management. It evaluates the financial conditions and the purpose of a firm through various yardsticks This tool is useful for all the various stakeholders of the company like, shareholders, bankers, creditors, lenders, investors, government
Description: It is one of the tools of measuring financial performance of the organization It is a comparative analysis between two factors Business performance can be measured by the use of ratios It must be interpreted against some standards Apart from the absolute profit figures, the management might find a need of relative data/information about the variables, thus, at this Apart from the absolute profit figures, the management might find a need of relative data/information about the variables, thus, at this time, ratio analysis assists the management. It evaluates the financial conditions and the purpose of a firm through various yardsticks This tool is useful for all the various stakeholders of the company like, shareholders, bankers, creditors, lenders, investors, government
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d
Financial ratio
analysis
Ceylon cold plc
...
2016-2017/2017-2018/2018-2019
Financial ratio
analysis
Ceylon cold plc
...
Ceylon cold stores (plc
...
)`,trading as elephant house ,is a sri Lankan company which
Financial ratio analysis
produced carbonated drinks, ice cream and processed meat products
...
N0000
Industry
-food, beverage
Founded
-1866
Founder
- Arthur Kurt von possener
Area served
-international
Key people
-ken balendra
(chairman)
Jithendra gunarathna (CEO)
2
Revenue
-rs
...
It evaluates the financial conditions and the purpose of a firm through
various yardsticks
This tool is useful for all the various stakeholders of the company
like, shareholders, bankers, creditors, lenders, investors, government,
etc
...
It may not represent the correct picture of the business
...
Interpreting the results of
ratio analysis
...
4) At times, when the two items are compared, it is not necessary
that due to the items in questions leads to the changes in the output
...
)
For the year ending 31st of April 2017, 2018, 2019
2016-2017
2017-2018
2018-2019
sale of goods
13,971,391
13,649,255
11,625,320
revenue
13,971,391
13,649,255
11,625,320
Cost of sales
-8,645,685
-9,180,421
-7,908,379
Gross profit
5,325,706
4,468,834
3,716,941
Dividend income
746,060
746,060
712,902
Other operating income
115,625
65,585
274,176
-1,302,891
-1,408,629
-1,649,912
Administrative expenses
-578,693
-644,336
-675,745
Other operating expenses
-389,100
-326,744
-324,890
3,916,707
2,900,770
2,053,472
-4,893
-673
-11,446
Finance income 139,638 103,488 46,903
139,638
103,488
46,903
Net finance income 134,745 102,815 35,457
134,745
102,815
35,457
Change in fair value of investment property
92,005
21,559
25,433
_
_
_
4,143,457
3,025,144
2,114,362
-966,316
-648,274
-427,808
3,177,141
2,376,870
1,686,554
Selling and distribution expense
Results from operating activities
Finance cost
Share of results of equity accounted investees
Profit before tax
Tax expense
Profit for the year
Other comprehensive income
5|Page
Financial ratio analysis
for the year ended 31st march
Net other comprehensive income to be reclassified
Changes of holding in equity accounted investees
Actuarial gain/(loss) on employee benefit liabilities
-30,630
15,883
5,826
Gain on equity instruments designated at fair value
Revaluation of land and buildings
5,393
112,844
66,719
89,779
1,410
-193,771
-27,308
Net other comprehensive income not to be
reclassified
83,624
-111,169
100,998
Other comprehensive income for the year, net of tax
83,624
-111,169
73,690
Total comprehensive income for the year, net of tax
3,260,765
2,265,701
1,760,244
3,260,765
2,265,701
1,760,244
Financial ratio analysis
Tax on other comprehensive income
Attributable to
Equity holders of the parent
Statement of Financial Position
Ceylon Cold Stores PLC (RS 000)
As at 31st march 2017,2018,2019
As at 31st march
2017
2018
2019
ASSETS
Non-current assets
Property, plant and equipment
4,122,304
4,121,686
4,136,237
207,042
228,601
254,034
8,727
5,775
3,700
Investment in subsidiaries
1,492,892
2,479,782
2,942,282
Investment in equity accounted investees
5,392,863
Lease rentals paid in advance
Investment property
Intangible assets
6
Non-current financial assets
91,078
5,521,876
7,152,805
Other non-current assets
33,477
50,414
56,896
11,348,383
12,408,134
14,545,954
Inventories
1,192,696
1,079,965
1,119,560
Trade and other receivables
1,720,333
1,712,353
1,616,420
38,882
42,365
58,569
Other current assets
142,609
146,549
90,155
Short-term investments
361,746
489,065
52,010
73,759
212,072
249,623
3,530,025
3,682,369
3,186,337
14,878,408
16,090,503
17,732,291
918,200
918,200
918,200
Revenue reserve
9,477,355
10,440,113
10,705,248
Other components of equity
1,063,107
1,008,804
2,766,013
11,458,662
12,367,117
14,389,461
Deferred tax liabilities
611,326
843,864
867,135
Employee benefit liabilities
363,698
374,189
375,993
Other non-current liabilities
193,465
172,921
1,168,489
1,168,489
1,390,974
1,380,718
Amounts due from related parties
Cash in hand and at bank
Total assets
EQUITY AND LIABILITIES
Equity attributable to equity holders of the parent
Stated capital
Total equity
Non-current liabilities
Interest-bearing loans and borrowings
7|Page
Financial ratio analysis
Current assets
Current liabilities
Trade and other payables
Amounts due to related parties
Income tax liabilities
Financial ratio analysis
Interest-bearing loans and borrowings
1,007,558
1,158,883
1,151,572
3,276
1,087
5,414
421,821
144,402
151,240
15,000
Other current liabilities
575,216
879,802
413,509
Bank overdrafts
228,386
148,238
240,377
2,251,257
2,332,412
1,962,112
14,878,408
16,090,503
17,732,291
Total equity and liabilities
We use functional classification to our report
1) Profitability ratio
Profitability ratios compare components of income with sale
Gross profit ratio
Gross profit ratio shows the relationship between gross profit and total net
sales revenue
...
The information about gross profit & net sales are available in
income statement of the company
0
...
327
2018/2019
0
...
915
2017/2018
88
...
690
Operating Profit Ratio
It is calculated by reducing administration,selling and distribution
expenses from Gross Profits
9|Page
Financial ratio analysis
2016/2017
2016/2017
2017/2018
2018/2019
100
17
...
866
9
...
740
17
...
507
Return on sales
This is a ratio used to evaluated companys operational efficiency
2016/2017
10
0
...
22
2018/2019
0
...
56
2017/2018
1
...
62
Quick Ratio
It is designed to show how the amount of cash is made available to meet
immediate payments
2016/2017
11 | P a g e
2017/2018
2018/2019
Financial ratio analysis
This ratio measures the liquidity position of the concern for a short
period
1
...
03
1
...
Its average accounts receivable
...
2016/2017
16
...
95
2018/2019
6
...
2016/2017
12
2017/2018
2018/2019
14
...
07
7
...
939
0
...
655
Fixed assets turnover
The ratio indicates the ability of company’s management
to put the fixed assets to work to generate sales
2016/2017
0
...
73
0
...
The debt to total assets
ratio that analyzes a company’s balance sheet by including long-term and
short-term debt
...
3083
2017/2018
0
...
2663
Equity multiplier Ratio
The equity multiplier is a financial leverage ratio that measures the
portion of company’s assets that are financed by stockholder’s equity
...
2016/2017
2017/2018
2018/2019
14
1
...
298
1
...
2017/2018
0
...
3010
2018/2019
0
...
32
2017/2018
11
...
658
Dividend payout ratio
It is the amount of dividends paid to shareholders relative to the total net
income of a company
15 | P a g e
Financial ratio analysis
2016/2017
2016/2017
Financial ratio analysis
0
...
3138
0
...
381
0
...
319
Operating ratio
89
...
511
85
...
866
17
...
173
Net profit ratio
22
...
413
14
...
29
0
...
18
Current ratio
1
...
57
1
...
03
1
...
05
Accounts receivables ratio
16
...
95
6
...
50
8
...
20
Total assets turnover ratio
0
...
848
0
...
76
0
...
54
Debt to total assets
0
...
317
0
...
298
1
...
232
Debt to equity ratio
0
...
3010
0
...
32
11
...
65
Dividend pay
0
...
313
0
...
A
...
Lakmali Jayasingha
Admission nu
...
L
...
T
...
P
...
Dilshani
KUR/AC/2019/P/0073
N
...
S
...
K
...
A
...
Narasingha
KUR/AC/2019/P/0074
M
...
M
...
A
...
M
...
I
...
Izzath
KUR/AC/2019/P/0002
17 | P a g e
Financial ratio analysis
Group members
18
Financial ratio analysis
Title: financial ratio analysis
Description: It is one of the tools of measuring financial performance of the organization It is a comparative analysis between two factors Business performance can be measured by the use of ratios It must be interpreted against some standards Apart from the absolute profit figures, the management might find a need of relative data/information about the variables, thus, at this Apart from the absolute profit figures, the management might find a need of relative data/information about the variables, thus, at this time, ratio analysis assists the management. It evaluates the financial conditions and the purpose of a firm through various yardsticks This tool is useful for all the various stakeholders of the company like, shareholders, bankers, creditors, lenders, investors, government
Description: It is one of the tools of measuring financial performance of the organization It is a comparative analysis between two factors Business performance can be measured by the use of ratios It must be interpreted against some standards Apart from the absolute profit figures, the management might find a need of relative data/information about the variables, thus, at this Apart from the absolute profit figures, the management might find a need of relative data/information about the variables, thus, at this time, ratio analysis assists the management. It evaluates the financial conditions and the purpose of a firm through various yardsticks This tool is useful for all the various stakeholders of the company like, shareholders, bankers, creditors, lenders, investors, government