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Assignment Fsa 120

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    Aqsa MubeenM.com II,SF (120)

    Evening

    Nestle

    YEAR

    2006

    2007

    2008

    2009

    2010

    2011

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    Day's Sales in Receivables Ratio

    Day's Sales in receivables=Gross Receivables/(Net Sales/365)

    4

    4

    5

    2

    1

    2

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    Accounts Receivables Turnover Ratio

    Account Receivable Turnover Ratio=Net Sales /Average Gross Receivables

    132.362982

    68.81352367

    59.71400073

    71.24445868

    168.830477

    244.6867224

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    Account Receivables Turnover in Days

    Account Receivables Turnover in Day's=Average Gross receivables/(Net Sales/365)

    410,317.50

    572459.5

    577,670.50

    304964.5

    264,928

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    Days'Sales in Inventory Ratio

    Days sales in inventory Ratio Ending inventory/costof goods sold(365)

    44

    43

    36

    49

    45

    54

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    Inventory Turnover Ratio

    Inventory Turnover Ratio=Cost of Goods Sold /Average Inventory

    6.45

    6.54

    6.94

    6.6

    6.07

    5.91

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    Operating Cycle

    Operating Cycle =Accounts Receivables Turnover in Days +Inventory Turnover in Days

    48

    47

    41

    51

    46

    56

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    Quick Ratio

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    AQSA MUBEEN

    M.COM II S.F 120

    NESTLE COMPANY

    Day's Sales in Receivables Ratio

    Day's Sales in receivables=Gross Receivables/(Net Sales/365)

    YEAR

    2006

    2007

    2008

    2009

    2010

    2011

    YEAR

    2006

    2007

    2008

    2009

    2010

    2011

    Account Receivables Turnover in DaysAccount Receivables Turnover in Day's=Average Gross receivables/(Net Sales/

    YEAR

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    2006

    2007

    2008

    2009

    2010

    2011

    Days'Sales in Inventory Ratio

    Days sales in inventory Ratio Ending inventory/costof goods sold(365)

    YEAR

    2006

    2007

    2008

    2009

    2010

    2011

    Inventory Turnover RatioInventory Turnover Ratio=Cost of Goods Sold /Average Inventory

    YEAR

    2006

    2007

    2008

    2009

    2010

    2011

    Inventory Turnover in Days

    Inventory Turnover in Days=Average Inventory/(Cost of Goods Sales/365)YEAR

    2006

    2007

    2008

    2009

    2010

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    2011

    2012

    Operating CycleOperating Cycle =Accounts Receivables Turnover in Days +Inventory Turnover i

    YEAR

    2006

    2007

    2008

    2009

    2010

    2011

    Working CapitalWorking Capital=Current Assets-Current Liabilities

    YEAR

    2008

    2009

    2010

    2011

    2012

    Current RatioCurrent Ratio=Current Assets -Current Liabilities

    YEAR

    2008

    2009

    2010

    20112012

    Acid Test Ratio (Quick Ratio)id Test Ratio (Quick Ratio)=(Current Assets -Inventory-Prepaid)/Current Liabilit

    YEAR

    2008

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    2009

    2010

    2011

    2012

    Cash RatioCash Ratio=(Cash Equivalents+Marketable Securities)/Current Liabilities

    YEAR

    2008

    2009

    201020112012

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    Gross Receivables Net Sales

    238,291 22,030,958

    344,053 28,235,393

    456,813 34,183,847

    241,715 41,155,822

    126,499 51,487,302

    276,858 64,824,364

    Net Sales Opening Receivables

    22,030,958 47,298

    28,235,393 238,291

    34,183,847 344,053

    41,155,822 456,813

    51,487,302 241,715

    64,824,364 126,499

    65)

    Opening Receivables Closing Receivables

    Accounts Receivables Turnover Ratio

    Account Receivable Turnover Ratio=Net Sales /Average Gross Receivables

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    Ending Inventory Cost of Goods Sold

    1,907,300. 15,778,330

    2,393,306 20,291,270

    2,488,573 25,231,532

    3,895,038 29,256,902

    4,602,019 37,608,733

    7,064,170 48,099,046

    Cost of Goods Sold Opening Inventory

    15,778,330 1,492,983

    20,291,270 1,907,300.

    25,231,532 2,393,306

    29,256,902 2,488,573

    37,608,733 3,895,038

    48,099,046 4,602,019

    Opening Inventory

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    n Days

    Account Receivables Turnover in Days Inventory Turnover in Days

    4 44

    4 43

    5 36

    2 49

    1 45

    2 54

    Current Assets

    Current Assets

    es

    Current Assets

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    Cash Equivalents

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    Sale's Per Day Day's Sales in Receivables Ratio

    60358.78904 4

    77357.2411 4

    93654.37534 5

    112755.6767 2

    141061.1014 1

    177600.9973 2

    Closing Receivables Average Gross receivables

    238,291 166443.5

    344,053 410317.5

    456,813 572459.5

    241,715 577670.5

    126,499 304964.5

    276,858 264928

    Average Gross Receivables Net sales

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    c.g.s in Day Days' Sales in Inventory

    43,228.30 44

    55,592.52 43

    69,127.48 36

    80,155.90 49

    103,037.62 45

    131,778.21 54

    Closing Inventory Average Inventory

    1,907,300. 2446633

    2,393,306 3103953

    2,488,573 3637592.5

    3,895,038 4436092

    4,602,019 6196047.5

    7,064,170 8134104

    Closing Inventory Average Inventory

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    Operating Cycle

    48

    47

    41

    51

    46

    56

    Current Liabilities Working Capital

    Current Liabilities Current Ratio

    Inventory Prepaid

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    Marketable Securities Cash Equivalents &Marketable Sec

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    Account Receivables Turnover ratio avr

    132.362982 166443.5

    68.81352367 410,317.50

    59.71400073 572459.5

    71.24445856 577,670.50

    168.830477 304964.5

    244.6867224 264,928

    Sale's Per Day

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    Account Receivables Turnover in Days

    Inventory Turnover Ratio

    6.45

    6.54

    6.94

    6.60

    6.07

    5.91

    Inventory Turnover in Days

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    Quick Assets

    Current Liabilities

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    Current Liabilities

    Cash Ratio

    rities

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    Quick Ratio

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