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FIN600appendix-CSL2.xlsx

Profitability Ratios

Profitability and Market Ratios - CSL
		2019	Average for Industry
Return on Assets	(Profit / Average total assets)
		0%	8.42%
Return on Equity	(Profit / Average equity)
		0%	19.15%
	Return on Invested Capital taken from annual report 2019 p58	24.30%	11.93%
Net Profit Margin	Net profit / Sales or revenue	NP/ Revenue
		0
		0%	10.32%
Gross Profit Margin	Gross profit / Sales or revenue	GP/ revenue
		0
		0%	41.26%
Expense ratio	Expenses (excluding tax) / Revenue
	Expenses = R & D, Selling & Marketing, General & Admin (see below)
		0%	result%
Cash return on sales	Net cash flow from operating activity / Sales or Revenue	$ op activities / REV
		0
		0%	result%
Earnings per share	Profit for shareholders / Number of ordinary shares	USD$4.236 per share	$xx per share
	Basic EPS taken from annual report 2019 p88
Price earnings ratio	Current market price / Earnings per share	USD149.15 / EPS
		0.0000
		31 times	43.08 times
Earnings yield	EPS / Share price	EPS / $XX
		0
		0%	result%
Dividends per share	Dividends - Special dividends/ No of shares	USD$1.85 per share	$xx per share
(determined)	DPS taken from annual report 2019 p54
Expenses of CSL	Research & Development Expenses	831,800,000
	Selling & Marketing Expenses	866,800,000
	General & Administration Expenses	574,800,000
		2,273,400,000
Industry averages taken from Bloomberg

Efficiency Ratios - CSL
		2019	Average for Industry
Asset turnover	Sales / Average total assets	Sales / ((Total A 2019 + Total A 2018)/2)
		0
		result times	result times
Cashflow return on assets	Net cash from op activities / Average total assets	$ op activities/ A
		0
		result times	result times
Fixed-Asset Turnover Ratio	Sales / Total non current assets	Sales / Total NCA
		0
		result times	result times

Liquidity Ratios - CSL
		2019	Average for Industry
Current Ratio	Total current assets / Total current liabilities	Total CA / Total CL
		0
		xx:1	1.71:1
Quick Ratio	(Total current assets - Inventory) / Total current liabilities	(CA - INV) / CL
		0
		result:1	XX:1
Receiveables turnover	Credit sales rev / Avg receivables	(Credit sales rev/Acc rec)/100*365
	CANNOT BE CALCULATED AS CREDIT SALES NOT AVAILABLE	result
		result days	result days
Average collection period	Average receiveables x 365 / Net credit sales rev	(Avg Acc Rec x 365) / Credit Sales Rev
	CANNOT BE CALCULATED AS CREDIT SALES NOT AVAILABLE	0
		XX days	result days
Industry averages taken from Bloomberg

Gearing Ratios - CSL
		2019	Average for Industry
Debt to Equity	Total debt / Total equity	4,662,800,000 / equity
	Interest bearing liabilities and borrowings taken from annual report 2019 P112
		0%	73.99%
Debt ratio	Total liabilities / Total assets	Total L / Total A
		0
		0%	33.23%
Equity Ratio	Total equity / Total assets	OE / Total A
		0
		0%	result%
Cash debt coverage	Non current liabilities / $$ from op activities	NCL / $ from Op Activities
		0
		result times	result times
Interest coverage ratio	EBIT / Interest expense	EBIT / Interest Exp
	EBIT annual report p88 (see below)	0
	Interest expense taken from annual report 2019 p94	xx times	result times
Industry averages taken from Bloomberg
CSL 2019 annual report
Profit/(Loss) before taxation		2,341,100,000	p88
Adjust for interest income and expense		162,900,000	(see below)
EBIT		2,504,000,000
interest income		13,800,000	p94
interest expense		176,700,000	p94
Interest capitalised		- 0	p
Total interest expense		162,900,000