RATIO ANALYSIS

1.Liquidity Ratio

2.Activity Ratio

3.Profitability Ratio

LIQUIDITY RATIO

Current Ratio =

2014 2013

Current Ratio = =14.99

Current Ratio = =11.51

current ratio Zhulian 2014 is better than 2013, when ratio more than 1 it show firm’s has more than 1 ringgit of current assets to repay 1 ringgit of current liabilities.

ACTIVITY RATIO

2014 2013

The turnover on 2014 more efficient than 2013 in utilizing its total assets to generate sales.

PROFITABILITY RATIO

2014 2013

Gross Profit Margin = x 100

= 23.76

Gross Profit Margin = x 100

= 34.85

The profit gain in 2013 is higher than 2014