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FHKKBI]V7

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}jb THFB mth~~bm dp 1" othk 52" `i 4>>= }h 0" `i 4>>1) Hi }jb vrtoefb }j`v

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tb}e`c hr}cb}v q`}j e `bq }h `iftbev`ia `}v ketlb} vjetb ~t`fb) ]jb mbf`v`hi }h bz~eim

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]jb bz~eiv`hi ~thatek `iftbevbm `ibi}htp dp 60"# tbfb`edcbv `iftbevbm dp =5"#

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8/3/2019 Finance: RATIO ANALYSIS TOBERMORAY

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}h `iftbevb dhtthq`iav cbemv }h khtb `i}btbv} bz~bivb eim }jb fpfcbv fhi}`irbv)

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ht tbmrfbm)

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8/3/2019 Finance: RATIO ANALYSIS TOBERMORAY

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]jb c`ur`m`}p te}`h `v e kbevrtb ho }jb fhk~eipv ed`c`}p }h kbb} `}v c`ed`c`}`bv ev e}

qjbi mrb *Dt`ajek B# Jhrv}hi G 4>55)

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5)275 `v tbaetmbm ev }jb ihtk qj`fj qev kb} `i 4>>= eim 4>>2) @i 4>>? jhqbbt

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ev ho }jb pbet 4>>? dr} `o }jb r~qetm }tbim othk 4>>1 fhi}`irbv)

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8/3/2019 Finance: RATIO ANALYSIS TOBERMORAY

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TE]@HV 4>>= 4>>2 4>>? 4>>1

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]jb fhk~eipv jev dbbi khtb boo`f`bi} `i ~ep`ia defl `}v ftbm`}htv `i 4>>1 tbmrf`ia

}jb ~epkbi} ~bt`hm othk 6=)1: mepv }h 40)0: mepv) @} jev ecvh dbbi edcb }h v}bem`cp

1

8/3/2019 Finance: RATIO ANALYSIS TOBERMORAY

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fhi}thcc`ia `}v mbd}ht ~hv`}`hi othk 4>>? 4>>1) ]j`v fhrcm db dbfervb khtb

tbvhrtfbv jeb dbbi e~~c`bm }h ftbm`} fhi}thc)

]jb o`zbm evvb} }rtihbt vjhqv }je} }jb fhk~eip jev dbfhkb >)== }`kbv khtb

boo`f`bi} `i 4>>1 othk 4>>?) ]j`v kbeiv }je} oht bbtp 5 ho `}v o`zbm evvb}v abibte}bm

>)==~ ho `}v vecbv) ]j`v kep ih} db e keght `k~thbkbi} dr} `} jev dbbi e v}bemp

`k~thbkbi} hbt }jb pbetv)

Ftbm`}ht tb~epkbi} ~bt`hm jev ahib mhqi dp =):mpev kbei`ia }jb fhk~eip `v edcb }h

~ep `}v }temb ftbm`}htv oev}bt `i 4>>1 }jei `} m`m `i 4>>? }j`v vjhqv e fhiv`mbte}`hi oht

`}v vr~~c`btv eim tbv~hiv`d`c`}p `i `k~th`ia eim lbb~`ia drv`ibvv }`bv#

]jb ~bt`hm oht v}hfl }rtihbt qbi} r~ `i 4>>1 dp 4)2 mepv) ]j`v vjhrcm ~hvb e fhifbti

oht keieabkbi} ev `} `v }el`ia chiabt }h vbcc ee`cedcb v}hfl# }jhraj `} k`aj} ih} db e

v`ai`o`fei} fjeiab }jb bz~eiv`hi ~thatek kbeiv ei ee`ced`c`}p ho khtb v}hfl eim

khtb vjh~v) @o }jb v}hfl `iftbevbm othk 1>># >>> `i 4>>? }h 0>>#>>> `i 4>>1 ev`ai`o`fei} fjeiab `i hcrkb vjhrcm m`f}e}b ei `iftbevb `i boo`f`bifp `i }rti`ia hbt }jb

v}hfl)

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bur`}p

4=" 4666" 45" 52"

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^t`fb beti`iav te}`h ?42 ?24 15= 5>

M``mbim ~bt vjetb >4>~ >44~ >52~ >5>~

Beti`ia p`bcm 5?" 52" 5=" 5>"

M``mbim p`bcm 566" 5=1" 5>" ?1"

M``mbim fhbt 54 5>2 5= 5=

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8/3/2019 Finance: RATIO ANALYSIS TOBERMORAY

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]jb `ibv}kbi} te}`hv oht 4>>1 eim 4>>1 mh ih} chhl `k~tbvv`b) ]jb beti`iav ~bt vjetb

mth~~bm othk 4=~ `i 4>>? }h 52 ~ `i 4>>1) Emm`}`hieccp }jbtb `v e abibtec mbfc`ib `i }jb

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te}`h qj`fj fei tbvrc} `i }jb oecc `i }jb ketlb} ecrb ho `}v vjetbv dr} }je} fcbetcp qev ih }jb

fevb ev }jb ~t`fb ho vjetbv jev tbke`ibm v}edcb)

Fhk~eip ~tho`}v tbke`ibm cbbc othk }jb ~tb`hrv pbetv *4>>2+ 4>>? }j`v jhqbbtmbfc`ibm `i 4>>1 dp 01")

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ketlb} fhiv`mbt`ia }je} }jb fhk~eipv or}rtb `v tbevhiedcp ~thk`v`ia ih}q`}jv}eim`ia

}jb tbmrf}`hi `i }jb fhk~eip ~tho`}v)

Fhifcrv`hi

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8/3/2019 Finance: RATIO ANALYSIS TOBERMORAY

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Ec}jhraj }jb fhk~eipv ~tho`}edc`c}p `vi} `k~tbvv`b }j`v kep db mrb }h }jb bz~eiv`hi

~thatekkb rimbt}elbi dp keieabkbi} qj`fj jev eoobf}bm `}v c`ur`m`}p ~hv`}`hi) ]j`v

eiecpv`v jev tbbecbm v`aiv ho hbt}tem`ia eim ei rioehrtedcb c`ur`m`}p~hv`}`hi dr} `}

vbbk }je} `ibv}htv jeb rimbtv}hhm }jb rimbtcp`ia o`ieif`ec ~thdcbkv eim fei vbb }jb

vkecc `k~thbkbi} `i ~btohtkeifb othk 4>>? }h 4>>1 dbfervb }jb ketlb} vjetb ~t`fb jev

tbke`ibm fhiv}ei}) @} `v em`vedcb jhqbbt }je} }jb bz~eiv`hi ~thatekkb db vfecbm mhqi

}h ke}fj }jb fhk~eipv o`ieif`ec fe~ef`}p vrfj }je} `} fei tbae`i e oehrtedcb c`ur`m`}p

v}eim`ia oht vrv}e`iedcb chia }btk athq}j)

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}je} h}jbt `iohtke}`hi vjhrcm db rvbm }h fhk~cbkbi} `}v o`im`iav) Ort}jbt @iohtke}`hi @ q`cc

ibbm }h kelb kp eiecpv`v khtb kbei`ia orcc etb7

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chia }btk keieabkbi} ~ceiv#

ketlb} vjetb mb}e`cv

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}jb`t v`k~c`f`}p }jbp ecvh fhkb q`}j c`k`}e}`hiv) Te}`hv etb hicp ev ahhm ev }jb me}e

}jbp etb devbm hi eim }jb `iohtke}`hi q`}j qj`fj }jbp etb fhk~etbm) ]jrv e te}`h

eiecpv`v q`cc rvreccp `ijbt`} }jb c`k`}e}`hiv ho }jb `iohtke}`hi hi qj`fj `} `v devbm)

5>

8/3/2019 Finance: RATIO ANALYSIS TOBERMORAY

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O`tv} eim }jb khv} `k~ht}ei} c`k`}e}`hi }h te}`h eiecpv`v `v }je} `} `v devbm hi j`v}ht`fec

fhv}v }jrv `i khv} fevbv `} `v ei rifcbet kbevrtbkbi} hi ~btohtkeifb) @} oe`cv }h

fhiv`mbt `ioce}`hi `)b) fjeiabv `i ~t`fbv qj`fj fei cbem }h `ieffrte}b ecre}`hi ho }jb

fhk~eipv ~tho`}ed`c`}p eim `v ih} e ahhm dev`v oht or}rtb ohtbfev}`ia)

Vbfhimcp ei `ibv}ht vjhrcm tbkbkdbt }je} `ifhkb te}`hv chvb ftbm`d`c }p qjbtb

bv}`ke}bm fhv}v vrfj ev mb~tbf`e} hi hi o`zbm evvb}v qj`fj eoobf} h~bte} ia

bz~bivbv eim ~tho`}) Ecvh v`ifb }jbtb etb keip h}jbt oef}htv qj`fj mh ih} ohtk ~et}

ho }jb o`ieif`ec tb~ht}`ia te}`hv fei hicp vjhq }jb ~hv`}`hi ho o`ieif`ec effhri}`ia ho

}jb fhk~eip eim ih} }jb }trb o`ieif`ec fhim`}`hi) Tbc`eifb hi te}`hv rvreccp kelbv

}jb rvbt `aihtb }jb rimbtcp`ia o`ieif`ec v}e}bkbi}v qj`fj k`aj} fhi}e`i `iohtke}`hi

orimekbi}ec }h becre}`ia e fhk~eipv ~btohtkeifb eim ~tho`}ed`c`}p)

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effrte}b fhk~et`vhi eim eiecpv`v m`v~et`}p `i effhri}`ia ~hc`f`bv# o`ieif`ec abet`ia

kb}jhmv b}f vjhrcm db }elbi `i}h fhiv`mbte}`hi )Ih }qh fhk~ei`bv q`cc db ec`lb eim

}jb atbe}bt }jb m`oobtbifbv db}qbbi }jb fhk~ei`bv }jb jetmbt `} `v }h efj`bb e

fhk~et`vhi emm`ia khtb c`k`}e}`hiv }h }jb rvb ho te}`h eiecpv`v)

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kelb mbc`dbte}b e}}bk~}v }h kelb }jb`t o`ieif`ec ~hv`}`hi chhl khtb e}}tef}`b }h

~h}bi} ec `ibv}htv) ]j`v `v e ~thdcbk q }j ftbe}`b effhri}`ia eim `v btp

k`vcbem`ia)

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abibtec`vbm) Qjbtb e v}thia ht j`aj frttbi} te}`h fei ~h`i} }h e vhc`m c`ur`m`}p ~hv`}`hiqj`fj `v ahhm `} fhrcm ecvh kbei bzfbvv`b fevj q`}j `v dem *Dhm`b# W< Leib E eim

Ecei G) Ketfrv*4>>=)

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Tbobtbifbv

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L`iamhk7 Fbiaeab Cbeti`ia 00

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O`ieifb Qecbv7 $E ~tef}`fec ar`mb }h fevj+ochq keieabkbi}$# ~eab 4: F@KE#

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Athvv ~tho`} keta`i 4>>= 4>>2 4>>? 4>>1

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