KOGAS
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| Division | Formula | 2025 | 2024 |
|---|---|---|---|
| Current Ratio | (Current Assets / Current Liabilities) x 100 | 79.10% | 79.79% |
| Debt to Equity Ratio | (Total Liabilities / Total Shareholders’ Equity) x 100 | 396.60% | 432.68% |
| Interest Coverage Ratio | (Income From Operation / Interst Expense)x 100 | 167 | 199 |
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, lease liabilities, debentures, and other borrowings.
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| Division | Formula | 2025 | 2024 |
|---|---|---|---|
| Operating Profit Margin | (Income From Operations / Sales) x 100 | 5.88% | 7.82% |
| ROA | (Net Income / Total Assets) x 100 | 0.24% | 2.00% |
| ROE | (Net Income / Total Shareholders’ Equity) x 100 | 1.23% | 11.21% |
