Cosmos Shipping JSC - Varna - Financial Ratios

1. Profitability
	2011	2010	2009	2008	2007	2002	2001	2000	1999	1998
1.1. Return on sales	2.11	0.41	0.08	0.15	0.38	0.11	0.06	0.01	-0.03	-
1.2. Return on Shareholders' Equity	0.34	0.17	0.13	0.44	0.54	0.64	0.78	0.36	4.50	-
1.3. Return on liabilities	0.24	0.07	0.07	0.13	0.20	0.20	0.15	0.01	-0.03	-
2. Liquidity
2.1. Current liquidity	1.51	1.12	1.08	0.63	0.50	0.84	0.32	0.25	0.34	0.51
2.2. Acid test liquidity	1.49	1.11	1.06	0.60	0.50	0.40	0.30	0.25	0.32	0.51
2.3. Absolute liquidity	0.82	0.59	0.46	0.34	0.27	-	0.16	0.12	0.14	0.48
3. Autonomity
3.1. Financial autonomity	0.42	0.30	0.34	0.23	0.27	0.24	0.16	0.02	-0.01	0.01
3.2. Debt ratio	2.39	3.34	2.96	4.37	3.75	4.18	6.17	66.00	-176.25	109.11
4. Turnover
4.1. Stock turnover, days	31.73	13.77	4.58	11.82	0.70	56.11	1.77	1.69	7.14	1.10
4.2. Stock turnover, times per year	11.35	26.14	78.60	30.45	514.00	6.42	203.05	213.33	50.42	328.00
4.3. Receivables turnover, days	1 587.22	828.24	182.01	105.25	160.74	79.11	19.50	102.38	77.36	35.12
5. Effectiveness
5.1. Expenses effectiveness	1.73	1.16	1.08	1.17	1.36	1.08	1.05	1.01	0.99	1.00
5.2. Revenues effectiveness	0.58	0.86	0.93	0.86	0.73	0.93	0.95	0.99	1.01	1.00
6. Financial stability
6.1. Working capital owned by the company (WCO)	1 598.00	-294.00	-867.00	-2 602.00	-2 462.00	-176.00	-798.00	-842.00	-218.00	-225.00
6.2. Permanent working capital (PWC)	3 401.00	1 397.00	951.00	-2 582.00	-2 462.00	-162.00	-758.00	-842.00	-218.00	-225.00
6.3. Principal stocks forming sources (PSFS)	8 964.00	7 929.00	4 735.00	6 186.00	3 517.00	1 674.00	825.00	588.00	491.00	748.00
6.4. Financial stability	absolute	normal	normal	non-stable	non-stable	non-stable	non-stable	non-stable	non-stable	non-stable
7. Other ratios
7.1. Financial result per share	3.59	1.22	0.74	2.31	2.33	0.74	0.49	0.02	-0.04	-