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Current Ratio Acid Test / Quick Ratio Cash To Current Liabilities Cash Flow From Operations To Sales Time Time Time %

The document contains financial ratios for two companies, OGDCL and Attock, over several years from 2007-2012. It includes key ratios such as current ratio, acid test ratio, cash to current liabilities, cash flow from operations to sales, gross profit margin, net profit margin, EBITDA margin to sales, return on average capital employed, total assets turnover ratio, earnings per share, price to earnings ratio, dividend yield ratio, dividend payout ratio, dividend coverage ratio and cash dividend per share. The ratios are presented in tables and charts showing trends over time for analysis and comparison of the financial performance and position of the two companies.

Uploaded by

Shahid Khan
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
62 views23 pages

Current Ratio Acid Test / Quick Ratio Cash To Current Liabilities Cash Flow From Operations To Sales Time Time Time %

The document contains financial ratios for two companies, OGDCL and Attock, over several years from 2007-2012. It includes key ratios such as current ratio, acid test ratio, cash to current liabilities, cash flow from operations to sales, gross profit margin, net profit margin, EBITDA margin to sales, return on average capital employed, total assets turnover ratio, earnings per share, price to earnings ratio, dividend yield ratio, dividend payout ratio, dividend coverage ratio and cash dividend per share. The ratios are presented in tables and charts showing trends over time for analysis and comparison of the financial performance and position of the two companies.

Uploaded by

Shahid Khan
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Current Ratio

time

Acid Test / Quick Ratio


time

Cash to Current Liabilities


time

Cash Flow from Operations to Sales


%

OGDCL 2007
2008
2009
2010
2011
2012

6.65
3.72
4.01
3.46
6.87
8.74

5.44
2.94
3.25
3.03
6.22
8.21

2.13
0.86
0.43
0.54
2.4
2.26

0.74
0.73
0.75
0.66
0.87
0.59

Attock2007
2008
2009
2010
2011
2012

1.48
1.41
1.5
1.63
1.76
1.58

1.42
1.38
1.49
1.55
1.35
1.35

0.75
0.62
0.68
0.81
0.48
0.38

0.05
0.06
0.03
0.04
-0.02
0.03

90

80

70

60

50

40

30

20

10

0
time

time

time

Current Ratio

Acid Test / Quick


Ratio

Cash to Current
Liabilities

-10

Cash Flow from


Gross Profit Margin
Operations to Sales

12
10
8
6
4
2
0
time
Current Ratio

time

time

Acid Test / Quick Cash to Current


Ratio
Liabilities

Cash Flow from


Operations to
Sales

Gross Profit
Margin

Net Profit Margin

Current Ratio time


10
9
8
7
6
5
4
3
2
1
0

Current Ratio time

Gross Profit Margin


%

Net Profit Margin


%

EBITDA Margin to Sales


%

Return on Average Capital Employed


%

Total Assets Turnover Ratio


%

69%
69%
70%
71%
66%
70%

45%
35%
42%
42%
41%
49%

67%
69%
70%
71%
71%
74%

43%
41%
47%
42%
35%
41%

76%
87%
79%
70%
63%
66%

4.63
5.16
5.32
4.54
4.31
3

3.92
4.96
4.98
4.34
3.89
2.7

5.66
6.77
7.05
6.01
5.63
3.81

62.86
58.77
48.86
44.05
40.96
34.44

5.66
4.35
3.66
4.17
4.76
5.56

oss Profit Margin

Net Profit Margin

EBITDA Margin to
Sales

Rupees

Return on Average Total Assets Turnover Earnings per Share


Capital Employed
Ratio

Times
Price Earning Ratio

OGDCL 2007

Net Profit Margin EBITDA Margin to


Return on
Sales
Average Capital
Employed

Rupees

Times

Total Assets
Turnover Ratio

Earnings per
Share

Price Earning
Ratio

Dividend Yield
Ratio

Dividend Payout
Ratio

Earnings per Share


Rupees

Price Earning Ratio


Times

Dividend Yield Ratio


%

Dividend Payout Ratio


%

Dividend Coverage Ratio


Times

10.52
10.31
12.91
13.76
14.77
22.53

11.39
12.06
6.09
10.32
10.36
7.12

0.08
0.08
0.1
0.04
0.04
0.05

0.86
0.92
0.64
0.4
0.37
0.32

1.17
1.09
1.57
2.5
2.69
3.11

59.61
61.58
62.4
53.51
55.03
43.22

7.96
6.08
4.63
5.94
7.86
11.6

11.98
12.08
8.61
9.16
3.85
3.51

83.88
67.39
48.08
46.72
36.34
32.4

1.19
1.48
2.08
2.14
2.75
3.09

Times

Price Earning Ratio Dividend Yield Ratio

Times

Rupees

Dividend Payout
Ratio

Dividend Coverage
Ratio

Cash Dividend per


Share

OGDCL 2007
%

Times

Dividend Payout
Dividend
Ratio
Coverage Ratio

Rupees
Cash Dividend
per Share

Cash Dividend per Share


Rupees

9
9.5
8.25
5.5
5.5
7.25
50
41.5
30
25
20
14

OGDCL 2007
2008
2009
2010
2011
2012
#REF!
Attock2007
2008
2009
2010
2011
2012

25
20
15
10
5
0
time

time

time

Current Ratio

Acid Test /
Quick Ratio

Cash to
Current
Liabilities

Cash Flow
Gross Profit
from
Margin
Operations to
Sales

%
Net Profit
Margin

Net Profit
Margin

EBITDA
Margin to
Sales

Return on
Average
Capital
Employed

Rupees

Times

Total Assets Earnings per Price Earning Dividend Yield Dividend


Turnover Ratio
Share
Ratio
Ratio
Payout Ratio

Dividend
Coverage

OGDCL 2007
2008
2009
2010
2011
Times

Rupees

Dividend
Coverage
Ratio

Cash Dividend
per Share

2012

EBITDA Margin to Sales

Cash Dividend per Share

Dividend Coverage Ratio

Dividend Payout Ratio

Rupees

Times

OGDCL 2007
2008
2009
2010
2011
2012

67%
69%
70%
71%
71%
74%

9
9.5
8.25
5.5
5.5
7.25

1.17
1.09
1.57
2.5
2.69
3.11

86
92
64
40
37
32

Attock2007
2008
2009
2010
2011
2012

5.66%
6.77%
7.05%
6.01%
5.63%
3.81%

50
41.5
30
25
20
14

1.19
1.48
2.08
2.14
2.75
3.09

83.88
67.39
48.08
46.72
36.34
32.4

Net Profit Margin %


600%

EBITDA Margin to Sales %


80%
70%
60%
50%
70
40%
400%
3
2.5
2
60
1.5
1
0.5
0 30%
100%
EBITDA Margin to Sales %
70%
6
20%
5
4
3
time
5.44
2.94
3.25
3.03
8.21
2
1
50
0
90% 6.22
14
9
10%
8
7
6
5
4
60%
3
2
1140.8
0.74
0.73
0.75
0.66 80% 35%
0.87
0.5941%
0
1 %
0.9
0.7
43%
41%
47%
42%
0.6
0.5
40
0.4
0.3
0.2
0.1
12-0.1
0 %
0%
%
43%
41%
47%
42%
35%
41%
100
50%
2.13
0.86
0.43
0.54 70% 2.4
2.13
0.86
0.43
0.54
2.26
12 3.5 time
300%
% time
76%
87%
79%
70%
63%2.4
66%2.26
30
10
90
%
76%
87%
79%
70% 60% 63%
66%
3Rupees
40%
timetime
5.44
2.94
3.25
3.03
6.22
8.21
80
5.44
2.94
3.25
3.03
8.21
10
20
10.52
10.31
12.91
13.76
14.77
22.53
8
50%6.22
70 2.5Rupees
10.52
10.31
12.91
13.76
14.77
22.53
% %
43%
41%
47%
42% 40%35%
35%
30%
43%
41%
47%
42%
41%
10
60
Times
11.39
12.06
6.09
10.32
10.36
7.1241%
68
11.39
12.06
10.32 30% 10.36
7.12
50 2 Times
606.09
76%
87%
79%0
20%
79%
70%
63%
66%
200%
% %
8 76%
887%
10
470%
463%
0.0566%
46 1.5 %
40
20% 2008
%
8
8
10
4
4
0.052010
OGDCL
2009
5012.91
30 Rupees
10.31
13.76
14.77
22.53
10.31
12.91
13.76
14.77
22.53
10%
24 1 %Rupees 10.52
8610.52
92
64
40
37
32
10%
2007
20
%
86
92
64
40
37
32
406.09
12.06
10.32 0%10.36
10.36
10
Times 11.39
11.39
12.06
6.09
10.32
7.12
02 0.5Times
0%
Times
1.17
1.09
1.57
2.5
2.69
3.117.12
0 0OGDCL
Times
1.17
1.09
1.57
2.5
2.69
3.11
OGDCL
2007
2008
30
20098
2010
2012
Attock2007
OGDCL
200910
2010
2012
% %20072008
8 8 2008
10 2011 5.5
0.05
8
44
4 42011
0.05
100%
9
9.5
8.25
5.5
7.25
0 Rupees
2007
208.25
Rupees
9
9.5
5.5
5.5
7.25
% %
86
92
64
40
37
OGDCL
2007
2008
2009
2010
2011
Attock2007
86
92
64
40
372012
32 32
10
%
67%
69%
70%
71%
71%
74%
Times
1.17
1.09
1.57
2.5
2.69
3.11
0
0%
OGDCL 2007
2008
2009
2010
2011
2012
500%

Cash to Current Liabilitie


Return
on
Avera
Gross
Profit
Margin
DividendAcid
Yield
Ratio
%
Test Ratio
/Operations
Quick
Ratio
Price
Earning
Times
Cash
Flow
from
Dividend
Payout
Dividend
Coverage
RatioRatio
Times%
Cash Dividend per Share Rupees

OGDCL 2007

2008

2009

2010

2011

2012

EBITDA Margin to Sal


0.8
0.7
0.6
0.5
0.4
0.3
0.2
0.1
0
%

43%

41%

47%

42%

35%

41%

76%

87%

79%

70%

63%

66%

Rupees

10.52

10.31

12.91

13.76

14.77

22.53

Times

11.39

12.06

6.09

10.32

10.36

7.12

10

0.05

86

92

64

40

37

32

Times

1.17

1.09

1.57

2.5

2.69

3.11

Rupees

9.5

8.25

5.5

5.5

7.25

67%

69%

70%

71%

71%

74%

Dividend Yield Ratio

Price Earning Ratio

Earnings per Share

Total Assets Turnover Ratio

Return on Average Capital Employed

Times

Rupees

8
8
10
4
4
0.05

11.39
12.06
6.09
10.32
10.36
7.12

10.52
10.31
12.91
13.76
14.77
22.53

76%
87%
79%
70%
63%
66%

43%
41%
47%
42%
35%
41%

11.98
12.08
8.61
9.16
3.85
3.51

7.96
6.08
4.63
5.94
7.86
11.6

59.61
61.58
62.4
53.51
55.03
43.22

5.66%
4.35%
3.66%
4.17%
4.76%
5.56%

62.86%
58.77%
48.86%
44.05%
40.96%
34.44%

Net Profit Margin %

Earnings per Share Rupees


Cash to Current Liabilities
Total Assets
Return
on
Average Capital Employed
% Turnover Ratio %
Gross
Profit
Margin
ndAcid
YieldTest
Ratio
% Ratio
/Operations
Quick
Earning
hice
Flow
fromRatio
1.42 Times
1.38to Sales
1.49
1.55
1.35
1.35
out
Ratio
%
0.05 58.77%0.06 48.86%0.03 44.05% 0.04 40.96% -0.0234.44% 0.03
atio Times
41%
62.86%

62.86%
58.77%
48.86%
44.05%
40.96%
34.44%
0.81 4.76%0.38
0.48 5.56% 0.38
0.75
0.68 3.66% 0.68
0.81 4.17% 0.48
5.66%[Link]%0.62
Net Profit Margin %
5.66%
4.35%
3.66%
4.17%
4.76%
5.56%
1.55 55.031.35
1.35 43.22 1.35 Cash to Current Liabilities
1.42
1.49 62.4 1.49
1.55 53.51 1.35
59.611.421.3861.581.38
59.61
61.58
62.4
53.51
55.03
43.22
62.86%
44.05% 7.86
40.96% 11.6 34.44%
Gross Profit Margin
62.86%
58.77%6.0858.77%
48.86%4.6348.86%
44.05% 5.9440.96%
34.44%
7.96
Dividend
Yield
Ratio
%
7.96
6.08
4.63
5.94
7.86
11.6
Acid Test / Quick Ratio
5.66%
4.17% 3.855.56%
4.76% 3.51 Price
5.56%
Earning
Ratio
Times to Sales
5.66%
4.35%
3.66% 8.61 3.66%
4.17% 9.16 4.76%
Cash
Flow from
Operations
11.98
12.084.35%
11.98
12.08
8.61
9.16
3.85
3.51
201159.61 2012 61.58 Dividend
Attock2007
2008 55.03
2009
2010
2011
2012
Payout
53.51%
59.61
62.4Times
53.51
55.03
83.88 61.58
67.39 Ratio
48.08 62.4
46.72Ratio
36.3443.22 32.4 43.22
Dividend
Coverage
32
83.88
67.39
48.08
46.72
36.34
32.4
5.94 2.7511.6
7.86 3.09 11.6
[Link].08 1.48 6.08
4.63 2.08 4.63
5.94 2.14 7.86
3.117.12
3.11
1.19 2010 2010
1.48 2011
2.08 2008
3.09 2008 2011 2009
2008
2012
Attock2007
2010
Attock2007
2009
2011
20122.149.16 20092.753.85
2012 20082009
Attock2007
2010
2012
12.08
3.51
11.9850 11.98
12.0841.5
8.61 30 8.61
9.16 25 3.85
7.250.05
20 3.51
14
Cash50Dividend per
Share
7.25
41.5
30
25
20
14
32
83.88
67.39
48.08
46.72
36.34
32.4
Attock2007
2008
2009
2011
2012
83.88
67.39
48.08 2010
46.72
36.34
32.4
Rupees
74%
5.66%
6.77%
7.05%
6.01%
5.63%
3.81%
1.19
1.48
2.08
2.14
2.75
3.09
66%2.26
66%
8.21
22.53
22.53
7.1241%
7.12
0.0566%
0.052010
22.53

d per Share Rupees

Attock2007

2008

2009

2010

2011

2012

Attock2007

2008

2009

2010

2011

2012

EBITDA Margin to Sales


62.86%

58.77%

48.86%

44.05%

40.96%

34.44%

66%

5.66%

4.35%

3.66%

4.17%

4.76%

5.56%

22.53

59.61

61.58

62.4

53.51

55.03

43.22

7.12

7.96

6.08

4.63

5.94

7.86

11.6

0.05

11.98

12.08

8.61

9.16

3.85

3.51

32

83.88

67.39

48.08

46.72

36.34

32.4

3.11

1.19

1.48

2.08

2.14

2.75

3.09

7.25

50

41.5

30

25

20

14

74%

5.66%

6.77%

7.05%

6.01%

5.63%

3.81%

EBITDA Margin to Sales

Acid Test / Quick Ratio

Cash to Current Liabilities

Cash Flow from Operations to Sales

Gross Profit Margin

Net Profit Margin

time

time

5.44
2.94
3.25
3.03
6.22
8.21

2.13
0.86
0.43
0.54
2.4
2.26

0.74
0.73
0.75
0.66
0.87
0.59

69%
69%
70%
71%
66%
70%

45%
35%
42%
42%
41%
49%

1.42
1.38
1.49
1.55
1.35
1.35

0.75
0.62
0.68
0.81
0.48
0.38

0.05
0.06
0.03
0.04
-0.02
0.03

4.63
5.16
5.32
4.54
4.31
3

3.92
4.96
4.98
4.34
3.89
2.7

Earnings per Share Rupees

nt Liabilities

Profit Margin
/ Quick Ratio
tions to Sales
2012

2010
2012

Total Assets
Return on Average Capital Employed
% Turnover Ratio %

2011

2012

argin to Sales

Current Ratio

Acid Test / Quick Ratio

Cash to Current Liabilities

Cash Flow from Operations to Sales

time

time

time

1.48
1.41
1.5
1.63
1.76
1.58

1.42
1.38
1.49
1.55
1.35
1.35

0.75
0.62
0.68
0.81
0.48
0.38

0.05
0.06
0.03
0.04
-0.02
0.03

Attock2007
2008
2009
2010
2011
2012

90
80
70
60
50
40
30
20
10
0
-10

time

time

time

Current Ratio

Acid Test / Quick Ratio

Cash to Current
Liabilities

Cash Flow from


Operations to Sales

Gross Profit Margin

Net Profit Margin

EBITDA Margin to Sales

Return on Average Capital Employed

Total Assets Turnover Ratio

4.63
5.16
5.32
4.54
4.31
3

3.92
4.96
4.98
4.34
3.89
2.7

5.66
6.77
7.05
6.01
5.63
3.81

62.86
58.77
48.86
44.05
40.96
34.44

5.66
4.35
3.66
4.17
4.76
5.56

Cash Flow from


Operations to Sales

Gross Profit Margin

Net Profit Margin

EBITDA Margin to Sales

Return on Average
Capital Employed

Total Assets Turnover


Ratio

Earnings per Share

Price Earning Ratio

Dividend Yield Ratio

Dividend Payout Ratio

Dividend Coverage Ratio

Rupees

Times

Times

59.61
61.58
62.4
53.51
55.03
43.22

7.96
6.08
4.63
5.94
7.86
11.6

11.98
12.08
8.61
9.16
3.85
3.51

83.88
67.39
48.08
46.72
36.34
32.4

1.19
1.48
2.08
2.14
2.75
3.09

Rupees

Times

Total Assets Turnover


Ratio

Earnings per Share

Price Earning Ratio

Dividend Yield Ratio

Dividend Payout Ratio

Cash Dividend per Share


Rupees

50
41.5
30
25
20
14

Attock2007
2008
2009
2010
2011
2012

Times

Rupees

Dividend Payout Ratio Dividend Coverage Ratio Cash Dividend per Share

ogdcl

apl

time

2007
2008
2009
2010
2011
2012

6.65
3.72
4.01
3.46
6.87
8.74

1.48
1.41
1.5
1.63
1.76
1.58

9
8
7
6
5
4
3
2
1
0
2007

2008

2009

ogdcl time
apl

2009

2010

2011

2012

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