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# Financial Ratio

##### Comparative Financial Ratios

Ratios | 2015 | 2016 | 2017 |
---|---|---|---|

Liquidity Ratios | |||

Current Ratio (Times) | 1.47 | 1.01 | 1.71 |

Quick Ratio (Times) | 0.48 | 0.29 | 0.47 |

Leverage Ratios | |||

Gearing Ratio (Times) | 1.29 | 2.00 | 2.03 |

Debt to Equity (Times)* | 0.81 | 1.39 | 1.40 |

Net Debt to Equity (Times)* | 0.75 | 1.37 | 1.38 |

Time Interest Earned (Times) | 5.55 | 5.27 | 4.02 |

Efficiency Activity Ratios | |||

Total Assets Turnover (Times) | 1.11 | 1.06 | 0.95 |

Inventory Turnover (Times) | 2.91 | 3.06 | 2.85 |

Accounts Receivable Turnover (Times) | 8.09 | 8.83 | 9.48 |

Accounts Payable Turnover (Times) | 11.66 | 10.77 | 9.43 |

Inventory Days (Days) | 124 | 118 | 126 |

Account Receivable Days (Days) | 44 | 41 | 38 |

Account Payable Days (Days) | 31 | 33 | 38 |

Profitability Ratios | |||

Gross Profit Margin (%) | 15.6 | 14.8 | 13.3 |

EBITDA margin (%) | 9.2 | 8.4 | 8.3 |

Net Profit Margin (%) | 4.2 | 3.9 | 4.4 |

Return on Average Equity (%) | 11.9 | 11.8 | 13.7 |

Return on Assets (%)** | 7.8 | 6.5 | 6.0 |

Return on Capital Employed (%) | 12.0 | 10.6 | 8.9 |

Per Share Data | |||

Earnings per Share (Thai Baht) | 1.11 | 1.10 | 1.26 |

Dividend per Share (Thai Baht) | 0.63 | 0.63 | 0.66 |

Book Value per Share (Thai Baht) | 9.60 | 9.06 | 9.32 |

* | Debt = Interest bearing debt only |

** | Pre-tax ROA = EBIT/Average total assets |

*** | Restated for Par change to THB 0.25 (from THB 1.00) in December 2014 |