| Formula | 2012 | 2011 | |
|---|---|---|---|
| Current Ratio | Current Assets Current Liabilities *100 |
115.7% | 147.3% |
| Debt to Equity Ratio | Total Liabilities Total Shareholders' Equity *100 |
385.39% | 347.73% |
| Interest Coverage Ratio | Income From Operations Interest Expense *100 |
148 | 141 |
The above formula uses year-end figures for assets, liabilities, and shareholders' equity. Net income is added to, and net loss is deducted from shareholders' equity. Interest-bearing liabilities include short-term and long-term borrowings, capital lease liabilities, debentures, and other borrowings.
| Formula | 2012 | 2011 | |
|---|---|---|---|
| Operating Profit Margin |
Income From Operations Sales *100 |
3.62% | 3.60% |
| ROA | Net Income Total Assets *100 |
0.89% | 0.49% |
| ROE | Net Income Total Shareholders' Equity *100 |
4.33% | 2.17% |
