Ratio Analysis of Square Pharmaceuticals LTD
Ratio Analysis of Square Pharmaceuticals LTD
Ratio Analysis of Square Pharmaceuticals LTD
1. Current ratio
For 2012
Current ratio =
=
= 1.586082847
For 2013
Current ratio =
=
= 1.581224832
2. Acid test ratio
Acid test =
For 2012
Acid test =
=
= 0.818383591
For 2013
Acid test =
=
= 0.749553122
3. Average inventory turnover (days)
Average inventory turnover (days) = 365/ (
)
For 2012
Average inventory turnover (days) = 365/ (
)
= 107.0171922
For 2013
Average inventory turnover (days) = 365/ (
)
= 92.67384893
4. Return on assets
Return on assets =
For 2012
Return on assets =
= 0.141592591
For 2013
Return on assets =
Return on assets =
= 0.138178003
5. Gross profit margin
Gross profit margin=
* 100%
FOR 2012
Gross profit margin=
* 100%
= 0.428988987
=43 %
FOR 2013
Gross profit margin=
* 100%
Gross profit margin=
* 100%
= 0.430747846
=43%
6. Net profit margin
Net profit margin =
For 2012
Net profit margin =
Net profit margin =
= 0.18921244
For 2013
Net profit margin =
Net profit margin =
= 0.18040317