5 Year Analysis of Financial Statements

QUICK RATIO CURRENT RATIO OPERATING EXPENSE RATIO OPERATING PROFIT RATIO COGS RATIO

Companies
Apple IBM Toyota Nokia Nike Starbucks Unilever Siemens Pak Refinery Revlon Fauji Cement JNJ

QUICK RATIO
FORMULA: Quick Ratio= C.A-Inv/C.L

Quick ratio specifies whether the assets that can be quickly converted into cash are sufficient to cover current liabilities.

Compan 2007 ies

Apple IBM Toyota Nokia Nike
2.1 1 0.8 1.2

2008
2.1 1 0.8 0.8

2009
2.5

2010
1.7

2011
1.3 1.9 1.9 1 1.9 1.2 0.5 0.7

1 1.1 1 1 1.1 1.2

2.1
0.3 0.4 0.5 0.2

1.7
0.3 0.4 0.6 0.2

1.9
2.3 0.6 1 0.4 0.5 0.7 0.8 0.4 0.5 0.4 0.9

Starbuck
Unilever Siemens Pak Refinery Ravlon Fauji Cement JNJ IL

0.7 1.5

0.7 1.5

0.8 0.9 1.3 1.3 1.3 1.9 0.800428347

0.9

1.1

1.3 1.6 1.19318673

11.57202317

1.045456799

0.963322509

CURRENT RATIO
Current Ratio is a liquidity ratio that measures company's ability to pay its debt over the next 12 months or its business cycle Current Ratio formula is:

Current ratio is a financial ratio that measures whether or not a company has enough resources to pay its debt over the next business cycle (usually 12 months) by comparing firm's current assets to its current liabilities.

Compan 2007 ies

Apple IBM Toyota Nokia Nike
2.4 1.2 1 1.5 3.1 0.8 0.1 1.1

2008
2.5 1.2 1.1 1.2 2.2 0.8 0.8 1

2009
2.7 1.4 1.2 1.6 3 1.3 0.9 1.2

2010
2 1.2 1.1 1.5 3.3 1.5 0.9 1.2

2011
1.6 1.2 1 1.5 2.9 1.8 0.8 1.2

Starbuck
Unilever Siemens Pak Refinery Ravlon Fauji Cement JNJ IL

0.8 1.4

0.8 1.3

0.9 1.3

1.1 1.5

0.9 1.5

0.4 1.5 2.427270087

0.6 1.6 2.118579364

1.8 1.8 2.118579364

1 2.1 1.563612

1 2.4 1.270235

OPERATING EXPENSE RATIO

FORMULA: Operating expense ratio = (operating expenses/sales) x 100 The operating expense ratio is an indicator of how efficiently a property is being managed. The lower the operating expense ratio, the greater the profit for the investor or investors. Many factors can impact the operating expense ratio for income properties. Poor management will result in higher than normal vacancies. The cause might be ineffective advertising, poor maintenance, etc. An income property with rents below market value will have a higher operating expense ratio than one that is managed effectively. Office buildings will generally have higher OER's then apartment buildings because they require more intensive management and maintenance.

Compan 2007 ies Apple

16 57 11 37

2008
13 71 13 40

2009
13 70 10 45

2010
9 68 11 47

2011
22 48 12 3

IBM
Toyota Nokia Nike Starbuck Unilever Siemens Pak Refinery Ravlon Fauji Cement JNJ IL

31
79 23 6

32
89 20 6

32
79 23 5

32
80 21 12

2
3 63 85

0.5 0.5

1.1 0.5

0.4 0.5

1.8 0.5

95 0.24

0.023 0.78 21.30446

0.017 0.73 14.50703

0.016 0.74 16.49352

0.021 0.8 14.99611

0.2 0.27 21.69424

OPERATING PROFIT RATIO

Operating margin or operating profit margin measures what proportion of a company's revenue is left over, after deducting direct costs and overhead and before taxes and other indirect costs such as interest. Operating margin formula is:

Operating margin is used to measure company's pricing strategy and operating efficiency. It gives an idea of how much a company makes on each dollar of sales. Operating margin ratio shows whether the fixed costs are too high for the production or sales volume.

Companies

2007

2008

2009

2010

2011

Apple IBM Toyota Nokia Nike Starbuck Unilever Siemens Pak Refinery Ravlon Fauji Cement

18

22

27

28

31

47
10 3 8 1 63 86

48
12 3 2 3 63 85

50
9 5 5 5 65 88

34
14 2 4 7 62 85

40
11 5 2 2 61 86

90
0.03

95
0.24

103
0.03

101
0.04

97
0.01

0.04 0.19 21.16463

0.2 0.27 21.69424

0.25 0.24 37.54612

0.26 0.35 26.12773

0.22 0.22 32.77336

JNJ IL

COGS RATIO
Formula COGS = (COGS/Sales) x 100 Cost of goods sold (COGS) includes the direct costs attributable to the production of the goods sold by a company. This amount includes the materials cost used in creating the goods along with the direct labor costs used to produce the good. It excludes indirect expenses such as distribution costs and sales force costs. COGS appear on the income statement and can be deducted from revenue to calculate a company's gross margin.

Compan 2007 ies Apple

66 39 81 67

2008
60 39 82 69

2009
60 36 91 71

2010
61 35 90 74

2011
60 34 90 75

IBM
Toyota Nokia Nike Starbuck Unilever Siemens Pak Refinery Ravlon Fauji Cement JNJ IL

56
48 63 86

55
50 62 85

55
50 65 88

54
54 62 85

55
55 61 86

90 0.3

95 0.29

98 0.31

99 0.3

97 0.3

0.05 0.31 69.79843

0.06 0.42 53.93838

0.05 0.29 67.05583

0.06 0.29 52.66311

0.03 0.29 43.926