This printed article is located at http://tu.listedcompany.com/financial_ratio.html

# Financial Ratio

##### Comparative Financial Ratios

Ratios | 2014 | 2015 | 2016 |
---|---|---|---|

Liquidity Ratios | |||

Current Ratio (Times) | 1.51 | 1.47 | 1.01 |

Quick Ratio (Times) | 0.43 | 0.48 | 0.29 |

Leverage Ratios | |||

Gearing Ratio (Times) | 1.43 | 1.29 | 2.00 |

Debt to Equity (Times)* | 0.98 | 0.81 | 1.39 |

Net Debt to Equity (Times)* | 0.85 | 0.75 | 1.37 |

Time Interest Earned (Times) | 5.07 | 5.55 | 5.66 |

Efficiency Activity Ratios | |||

Total Assets Turnover (Times) | 1.09 | 1.11 | 1.06 |

Inventory Turnover (Times) | 2.75 | 2.91 | 3.06 |

Accounts Receivable Turnover (Times) | 8.42 | 8.09 | 8.83 |

Accounts Payable Turnover (Times) | 12.65 | 11.66 | 10.77 |

Inventory Days (Days) | 131 | 124 | 118 |

Account Receivable Days (Days) | 43 | 44 | 41 |

Account Payable Days (Days) | 28 | 31 | 33 |

Profitability Ratios | |||

Gross Profit Margin (%) | 15.7 | 15.6 | 14.8 |

EBITDA margin (%) | 9.1 | 9.2 | 8.3 |

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

Return on Average Equity (%) | 12.2 | 11.9 | 11.8 |

Return on Assets (%)** | 7.6 | 7.8 | 6.4 |

Return on Capital Employed (%) | 12.5 | 12.0 | 10.5 |

Per Share Data | |||

Earnings per Share (Thai Baht) | 1.099*** | 1.11 | 1.10 |

Dividend per Share (Thai Baht) | 0.54 | 0.63 | 0.63 |

Book Value per Share (Thai Baht) | 9.42 | 9.60 | 9.06 |

Remark: 2015 ratios were based on financial statement reported on 23 February 2016 | |

* | Debt = Interest bearings debt only |

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

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