Financial Ratio Analysis of BEGA Cheese Limited

BEGA Cheese Limited

Table of Contents
INTRODUCTION...........................................................................................................................3
MAIN BODY..................................................................................................................................3
CONCLUSION................................................................................................................................3
REFERENCES................................................................................................................................1

particulars formula 2022 $m 2021 $m
current ratio current assets / current liabilities 1.21 1.21
current asset 730.3 833.2
current liabilities 606 686
quick ratio current assets-inventory/current liabilities 0.681 0.71166
current asset 730.3 833.2
current liabilities 606 686
inventories 317.6 345
receivable turnover net sales/ Average accounts receivable 10.95704405 5.94608546
net sales 3,009.90 2,073.40
average accounts receivable 274.7 348.7
return on equity net income/ average shareholders equity 0.019169835 0.061587051
net income 24.2 78
shareholders equity 1,262.40 1,266.50
return on assets net income/total assets 0.010259454 0.031111643
net income 24.2 78
total assets 2,358.80 2,507.10
debt to equity (D/E) total liabilities/ shareholders equity 0.868504436 0.979549941
total liabilities 1,096.40 1,240.60
total shareholders equity 1,262.40 1,266.50
Earnings before interest and taxes (EBIT) PBIT+Finance cost 46.3 109.6
PBIT 33.8 99.2
finance cost 12.5 10.4
Price Earnings
ratio (PER) price per share/earnings per share 0.4775 0.199661017
price per share 3.82 5.89
earnings per share 8 29.5
Earnings per share
(EPS)
Earnings available
for equity shareholders / Number of
outstanding shares 8 29.5