Growth Ratio Summary

Growth Score : 6.00

The company's growth ratios present a mixed picture. The revenue and operating profit growth rates are significantly negative, indicating declining sales and profitability. However, the earnings per share (EPS) and net income growth rates are positive, suggesting improved profitability at the net income level. The asset growth rate is negative, indicating a contraction in the company's asset base.

Financial Ratio Summary

Financial Score : 4.20

The financial ratios present a mixed view. The adjusted earnings per share (EPS) is negative, while the cash earnings per share (Cash EPS) is slightly positive, indicating some cash-generating ability. The book value per share is low, and the company does not distribute dividends. However, capital expenditures are well-managed. Overall, the company's financial performance needs improvement.

Profitability Ratio Summary

Profitability Score : 3.20

The company's profitability ratios are generally weak. The gross profit margin, return on capital employed (ROCE), return on equity (ROE), and return on assets (ROA) are all negative, indicating poor profitability. However, the operating margin is positive, suggesting some efficiency in managing operating expenses. The net margin is negative, reflecting overall losses.

Efficiency Ratio Summary

Efficiency Score : 3.67

The company's efficiency ratios reveal significant concerns. Low fixed asset and capital turnover ratios indicate poor asset utilization. The inventory turnover ratio suggests slow-moving inventory, and the high days sales in inventory ratio implies challenges in inventory management. The receivables turnover ratio is very low, indicating difficulties in collecting receivables. However, the receivable days is excellent, which contradicts the receivables turnover ratio, suggesting some inconsistencies in the data.

Coverage Ratio Summary

Coverage Score : 2.00

The company's coverage ratios are concerning. The interest coverage ratio is significantly negative, indicating an inability to cover interest expenses with earnings. The equity dividend coverage ratio is zero, reflecting the absence of dividend payments to equity shareholders. These factors suggest financial strain and limited capacity to meet financial obligations.

Solvency Ratio Summary

Solvency Score : 8.40

The company's solvency position is relatively stable. The debt and debt to equity ratios are within reasonable limits, indicating a balanced approach to managing debt. The equity ratio shows a moderate level of equity financing. The debt to asset ratio indicates a healthy proportion of assets financed by debt, suggesting the company is not overly leveraged.

Liquidity Ratio Summary

Liquidity Score : 5.72

The company's liquidity position shows a mixed performance. The quick ratio suggests a good ability to meet short-term obligations with its most liquid assets. However, the low cash ratio indicates limited immediate liquidity. The current ratio is average, suggesting there is a balance between current assets and liabilities. The negative operating cash flow ratio is a concern, indicating the company is not generating enough cash from its operations to cover short-term liabilities.