Calculation of leverage ratios, Financial Accounting

Assignment Help:

 

Calculation of Leverage ratios  -

     
         
   

2008

2009

2010

U

EBIT or Operating Profit (Net)

660135

935835

1182927

V

Interest Expenses

56543

86809

114257

W

Equity

1277659

1690493

2257267

X

Total Assets

3103645

4049092

5131809

Y

Long term Liabilities

833303

1018308

1130779

Z

Current Liabilities

992683

1340291

1743763

A1

Net Fixed Assets

1319370

1695821

2226664

         
 

Interest Coverage Ratio (U / V)

11.67

10.78

10.35

         
 

Owner's Equity to Total Liabilities ( W / (Y + Z))

0.70

0.72

0.79

         
 

Owner's Equity to Total Assets (W / X)

0.41

0.42

0.44

         
 

Fixed Assets to Long Term Liabilities (A1 / Y)

1.58

1.67

1.97

The leverage position of the firm as shown by the above ratios seems not too bad, in the sense that the equity position of the firm as compared to the total assets and liabilities are showing continuous improvement over the last two years. i.e. the Owner's equity to Total liabilities and Total assets have shown improvement but marginally. There has been improvement in the long term liabilities position as compared to fixed assets i.e. the firm's degree of leverage has been declining marginally from 2008 to 2010.

Though the leverage position is not a burden for the company at this point of time, the interest paying capability of the firm has been deteriorating over the years. This is not good for the firm and the firm should take necessary actions for improving the same. 


Related Discussions:- Calculation of leverage ratios

Calculate the net income, Jensen Company has the following situation: Sales...

Jensen Company has the following situation: Sales Price: $40 per unit Variable Cost Per Unit: $25 per unit Fixed Costs: $20,000 Units Sold: 4,000 Jensen is considering lowering the

IAS 40, Hi I am doing my thesis on IAS 40 and I''m sort of stuck with find...

Hi I am doing my thesis on IAS 40 and I''m sort of stuck with finding information. I need to find positive and negative international critique on the standard

#title. incomplete records, Assignments with the answer for tafe sa 4 editi...

Assignments with the answer for tafe sa 4 edition. Question 11, page 76 and question 39, page 89

Protected transactions, Protected transactions These fall into three ca...

Protected transactions These fall into three categories: (A) Under Section 50: Payments by the bankrupt to creditors; Payments or deliveries to the bankrupt; C

Prospective financial information, Prospective Financial Information (forec...

Prospective Financial Information (forecast and projection) - Forecast: Prospective financial statements which present, to the best of responsible party's knowledge and belief, an

Half secret trusts-secret trusts-trusts laws and accounts, Half secret trus...

Half secret trusts In this type of trust the will states that the gift is on trust, but the name of the beneficiary is not specified. Since the existence of a trust is disclose

Dissolution-liquidation of companies, Dissolution If the winding up con...

Dissolution If the winding up continues for more than a year, the liquidator must file progress reports with the registrar at such intervals as the court may prescribe s.333. W

Journalizing, petra corporation purchased P4,000 worth of merchandise on ac...

petra corporation purchased P4,000 worth of merchandise on account terms 2/10, n?30, FOB shipping point. Prepaid transportation charges of P200 were added to the invoice.

What are usaco''s options? explain, USAco is the wholly-owned U.S. subsidia...

USAco is the wholly-owned U.S. subsidiary of ASIAco, a Japanese parent corporation that manufactures automobiles and sells them to USAco for resale in the United States. ASIAco sel

Types of assets and liabilities, how many types of assets and liabilities a...

how many types of assets and liabilities are there? list of those types required

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd