Instroy SPLTD - Bourgas - Financial Ratios

1. Profitability
	2009	2008	2007	2001
1.1. Return on sales	0.09	0.21	0.19	0.05
1.2. Return on Shareholders' Equity	0.17	0.47	0.52	0.71
1.3. Return on liabilities	0.26	0.59	0.34	0.19
2. Liquidity
2.1. Current liquidity	2.02	1.61	0.86	1.11
2.2. Acid test liquidity	1.27	1.37	0.69	0.30
2.3. Absolute liquidity	-	0.41	0.07	0.02
3. Autonomity
3.1. Financial autonomity	0.61	0.56	0.40	0.21
3.2. Debt ratio	1.65	1.80	2.53	4.76
4. Turnover
4.1. Stock turnover, days	24.97	17.37	21.46	77.59
4.2. Stock turnover, times per year	14.42	20.72	16.78	4.64
4.3. Receivables turnover, days	121.16	69.54	82.38	26.38
5. Effectiveness
5.1. Expenses effectiveness	1.11	1.30	1.26	1.06
5.2. Revenues effectiveness	0.90	0.77	0.79	0.95
6. Financial stability
6.1. Working capital owned by the company (WCO)	1 475.00	24.00	-1 092.00	4.00
6.2. Permanent working capital (PWC)	2 003.00	1 202.00	-63.00	4.00
6.3. Principal stocks forming sources (PSFS)	3 857.00	2 761.00	2 135.00	68.00
6.4. Financial stability	absolute	normal	non-stable	non-stable
7. Other ratios
7.1. Financial result per share	0.13	0.32	0.22	0.00