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Comment on the Company ‘s performance
Current ratio is calculate by dividing current assets by current liabilities. It used to indicate the business has sufficient current assets to pay its bills and also show the liquidity and stability.The acceptable current ratio is depends on the company. From 2005 to 2007,the current ratio from Berjaya Assets Berhad showed decrease from 1.8162:1 for 2005 to 1.12187:1 for 2007.This ratio indicate the ability to pay its short-term liabilities had been decrease from 2004 to 2007.From 2008 to 2010,the current ration is decrease and increase again at 2010. There are 1.2283:1 for 2008 ,then decrease to 1.0921:1 for 2009 ,after that increase to 1.6153:1 for 2010. It represent that the ability for the company to pay its short-term liabilities increase during 2010.
Working capital is calculate from current assets subtracting the current liabilities.The positive working capital indicate the company is able to pay off its short-term liabilities.In the overall, the performance from the company is good because it is always showed positive value of working capital although it is decrease from 2005 untill 2009. The working capital was decreased from RM167980000 for 2005 to RM17112000 for 2009.In the year 2010,it increased to RM 77589000. The increasing indicate the ability to pay off its short-term liabilities of the company becomes liquidity.
Receivable turnover rate is measure how quickly company’s credit sales are turned into cash. From the year 2005 to 2007,the receivable decreased from 22.1614 to18.8518. These three years indicates that the company is hard to turn their credit sales into cash.But,the rate increased from 2008 to 2010, there is from 16.3774 to 21.4441.These represent that the company is still able to change their account receivable into cash.
Inventory turnover rate is measure how quickly inventory sells during a year.The high of the rate is indicate The company showed the decreased from 1.0248times on 2005 to 0.7766 times on 2006 and increased to 1.0525times during 2007.When 2008,the rate decreased again to 0.9713times.during 2009,it increased from 1.4084 times to 2.3041 times on 2010 ,which is the highest inventory turnover rate.In overall,the company still have ability in selling inventory.
Debt ratio is show the relationship between total liabilities and total assets. Debt ratio indicate the proportion of assets financed with debt. The debt ratio decreased from 44.34% on 2005 to 44.19% on 2006.Then it increased to 45.47% on 2007,it means that company is face the financial ‘s risk, perhaps the debt is more than assets.But the ratio decreased from 2008 which is37.82% to 36.09% on 2009 and decreased again to 31.26% on 2010. It shows that the company has more assets than debt.
Gross profit rate show how profitable the turnover, or net sales, for the whole period has been.In 2005 there are 24.19% of the gross profit rate and increased to 39.6% on 2006.The gross profit rate decreased start from 2008 to 2010 .which are from 40.51% to 36.89% .
Return on assets is measure effectively of the company in using assets to generate earning. The return of assets increased from 2005 to 2006 which is from 1.15% to 2.33%, and decreased during 2007 , which is 0.24%.In the ovoral , the return on assets is very good because it is generally increased from 2008 until 2010,which is 4.22% on 2008 and 17.37% on 2010.There are decreased from 2008 to 2009, which is only 4.19% ,the different is not much and there are increased dramatically in 2010.