Limited Financial Ratio For the quarter ended 31 March 2020 2019 Current Ratio (times) 0.76 1.51 Average Collection Period (days) 75.61 65.01 Average Inventory Period (days) 14.21 14.15 Average Payables
% 28.3% 19.7% Working Capital Management (Days) Trade Receivable Period 62 63 62 62 Inventory Period ** 41 44 40 44 Trade Payable Period 51 51 52 51 Leverage Ratios (x) Interest Coverage 5,075.2 27.3 113.7
(%) Return on Asset 11% 6% Return on Equity 12% 8% Working Capital Management (Days) Trade Receivable Period 74 72 Inventory Period * 36 44 Trade Payable Period 46 50 Leverage Ratios (x) Interest Coverage 91 9
Receivable Period 74 62 Inventory Period ** 37 40 Trade Payable Period ** 166 172 Leverage Ratios (x) Interest Coverage 53.7 319.14 Total Debt to Equity 0.25 0.18 * calculated by using earnings of 4 preceding
(%) Return on Assets * 22.4% 16.4% Return on Equity * 27.1% 24.2% Working Capital Management (Days) Trade Receivable Period 75 68 Inventory Period ** 31 38 Trade Payable Period 50 49 Leverage Ratios (x
2019 Returns (%) Return on Assets * 15.5% 10.9% Return on Equity * 18.6% 13.7% Working Capital Management (Days) Trade Receivable Period 71 74 Inventory Period ** 42 31 Trade Payable Period 53 51
% 37.9% Return on Equity * 22.4% 47.6% Working Capital Management (Days) Trade Receivable Period 62 74 Inventory Period ** 40 37 Trade Payable Period 46 46 Leverage Ratios (x) Interest Coverage 3,923.2
(Days) Trade Receivable Period 75 70 Inventory Period ** 31 37 Trade Payable Period 51 49 Leverage Ratios (x) Interest Coverage 88.8 20.1 Debt Service Coverage 23.0 3.1 Total Debt to Equity 0.3 0.5
Q218 due to higher employee expenses from increased employee benefits provision. Due to a change in the law, employee retirement benefits provision has increased (one time adjustment) by Bht 31.6m in
2,858,433 Inventory In general, Hana's production is based on clients' orders, consequently, the majority of inventory are raw materials, expendable tools and work in process with little finished goods