135 Corporate Overview Performance Overview Financial Statements Governance Overview Statutory Reports Note 27.13 Ratios No. Ratio UoM Formula As at March 31, 2025 As at March 31, 2024 % Variance Reason for variance 01. Current ratio Times A ÷ B 0.80 0.75 7% Below threshold of 25% 02. Debt-equity ratio Times I ÷ H - - 0% Nil borrowings 03. Debt service coverage ratio Times Q ÷ (J + M) - 560.42 (100%) Nil borrowings 04. Return on equity ratio % P ÷ average of H 7.41 2.75 169% Due to increase in net sales price and increase in capacity utilisation 05. Inventory turnover ratio Times L ÷ average of D 21.21 18.24 16% Below threshold of 25% 06. Trade receivables turnover ratio Times L ÷ average of E 12.78 10.27 24% Below threshold of 25% 07. Trade payables turnover ratio Times R ÷ average of G 10.44 10.34 1% Below threshold of 25% 08. Net capital turnover ratio Times L ÷ average of C (21.82) 30.27 (172%) Due to increase in current liabilities 09. Net profit ratio % O ÷ L 19.17 11.02 74% Due to increase in net sales price and increase in capacity utilisation 10. Return on Capital Employed % (M + O) ÷ average of K 10.65 4.53 135% Due to increase in net sales price and increase in capacity utilisation 11. Return on Investment % (M + O) ÷ average of F 9.57 4.16 130% Due to increase in net sales price and increase in capacity utilisation
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