1) Return on capital employed = EBIT/Capital employed

2009 .73/2.71=26.9
2010 .87/3.12=27.9
2011 .78/3.47 =22.53

2) Asset turnover ratio= Turnover(sales)/capital employed

2009 4.90/2.71=1.81
2010 5.30/3.12=1.70
2011 6.60/3.47=1.90

3) Net profit margin= (Net profit before tax & dividend /turnover)*100

2009 .73/4.9=14.9%
2010 .81/5.3=16.4%
2011 .78/6.6=11.8%

4) Current ratio = current assets/current liability

2009 1.66/1.35= 1.23:1

2010 1.91/1.56=1.22:1
2011 2.49/1.9=1.31:1

5) Acid test ratio = CA-stock /CL

2009 1.17/1.35=.87:1
2010 1.36/1.56=.87:1

2011 1.89/1.90=.99:1
6) Debtors collection period =( Debtors/turnover)*365
2009 (1.14/4.90)*365=85 days
2010 (1.32/5.30)*365=91 days
2011 (1.84/6.60)*365=102 days

7) Gearing ratio = loan capital/capital employed

2009 (2.21/2.71)*100=81.5%
2010 (2.21/3.12)*100=70.8%
2011 (2.21/3.47)*100=63.7%

8) Administrative cost as % of sales = Administrative cost/turnover

2009 .19/4.9 =3.87%
2010 .22/5.30=4.15%
2011 .27/6.60=4.09%

9) Distribution cost as % of sales = Distribution cost/turnover

2009 .44/490= 8.98%

2010 .49/5.30=9.24%
2011 .61/660=9.24%

10) Operating costs as % of sales = Operating cost/turnover

2009 4.17/490 =85.1%
2010 4.43/5.3=83.6%
2011 5.82/6.60=88.2%

11) Labour cost as % of sales =Labour cost /turnover

2009 .93/4.9=18.9%
2010 .98/5.30=18.5%
2011 1.25/6.60=18.9%