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Working Capital:
2009 2010 2009 2010
Current Assets 43,340,696 50,959,702 61,032,671 67,834,860
Less: Current Liabilities 52,595,572 61,339,744 57,923,004 66,631,297
Working Capital (9,254,876) (10,380,042) 3,109,667 1,203,563
Interpretation:
contingencies and also indicates short term solvency of a business where by a firm can pay
its current liabilities when due"
SSGC is more capable than SNGPL to satisfy contingencies and uncertainties
SNGPL SSGC
"Working Capital compares Surge to measure the liquid result available to satisfy
(12,000,000) (10,000,000) (8,000,000) (6,000,000) (4,000,000) (2,000,000) - 2,000,000 4,000,000
SSGC
SNGPL
Working Capital
2010
2009
(15,000,000)
(10,000,000)
(5,000,000)
-
5,000,000
2010
Working Capital '10
SSGC
SNGPL
(10,000,000)
(5,000,000)
-
5,000,000
2009
Working Capital '09
SSGC
SNGPL
Quick Ratio:
2009 2010 2009 2010
Cash 1,316,877 2,009,122 1,477,224 620,956
Add: Marketable Securities 783,362 741,128 490,539 455,415
Add: Account Receivable 11,380,825 2,176,846 22,970,129 17,427,911
All Div: Current Liabilities 52,595,572 61,339,744 57,923,004 66,631,297
Quick Ratio 0.256316 0.080325 0.430535 0.277712
Interpretation:
"This is measurement of Liquidity in Business"
SSGC has more Liquid Assets than SNGPL and lesser Current Liabilities.
SNGPL SSGC
0.000 0.050 0.100 0.150 0.200 0.250 0.300 0.350 0.400 0.450 0.500
SSGC
SNGPL
Quick Ratio
2010
2009
0.000
0.100
0.200
0.300
2010
Quick Ratio '10
SSGC
SNGPL
0.000
0.200
0.400
0.600
2009
Quick Ratio '09
SSGC
SNGPL
Current Ratio:
2009 2010 2009 2010
Current Assets 43,340,696 50,959,702 61,032,671 67,834,860
Div: Current Liabilities 52,595,572 61,339,744 57,923,004 66,631,297
Current Ratio 0.824037 0.830778 1.053686 1.018063
Interpretation:
"General Rule of thumb Quick Ratio is lower than Current Ratio"
SSGC and SNGPL both satisfies that their Quick Ratio is Lower then their Current Ratio of
each year
SNGPL SSGC
0 0.2 0.4 0.6 0.8 1 1.2
SSGC
SNGPL
Coverage Ratio
2009
2010
0
0.5
1
1.5
2010
Current Ratio '10
SSGC
SNGPL
0
0.5
1
1.5
2009
Current Ratio '09
SSGC
SNGPL
Cash Ratio:
2009 2010 2009 2010
Cash 1,316,877 2,009,122 1,477,224 620,956
Add: Marketable Securities 783,362 741,128 490,539 455,415
All Div: Current Liabilities 52,595,572 61,339,744 57,923,004 66,631,297
Cash Ratio 0.03993 0.04484 0.03397 0.01615
Interpretation:
"This Indicate severe Liquid Problem with Inventory and Receivables"
SNGPL is more sound to face its Liquid Problems as compare to SSGC.
SNGPL SSGC
0.0000 0.0050 0.0100 0.0150 0.0200 0.0250 0.0300 0.0350 0.0400 0.0450 0.0500
SNGPL
SSGC
Cash Ratio
2010
2009
0.0000
0.0200
0.0400
0.0600
2010
Cash Ratio '10
SNGPL
SSGC
0.0300
0.0350
0.0400
2009
Cash Ratio '09
SNGPL
SSGC
Leverage Ratios
Gross Profit Margin
2009 2010 2009 2010
Sales 168,933,831 161,629,828 108,151,087 107,736,781
Sub: Cost Of Good Sold 164,309,992 156,016,865 108,672,507 104,896,047
All Div: Sales 168,933,831 161,629,828 108,151,087 107,736,781
Gross Profit Margin 0.027371 0.034727 (0.004821) 0.026367
SNGPL SSGC
-0.01 -0.005 0 0.005 0.01 0.015 0.02 0.025 0.03 0.035 0.04
SNGPL
SSGC
Gross Profit Margin
2009
2010
0
0.01
0.02
0.03
0.04
2010
Gross Profit Margin '10
SNGPL
SSGC
-0.01
0
0.01
0.02
0.03
2009
Gross Profit Margin '09
SNGPL
SSGC
2009 2010 2009 2010
Operating Income 5,358,727 9,145,373 3,910,328 3,789,522
Div: Sales 168,933,831 161,629,828 108,151,087 107,736,781
Operating Profit Margin 0.031721 0.056582 0.036156 0.035174
SNGPL SSGC
Operating Profit Margin
0 0.01 0.02 0.03 0.04 0.05 0.06
SNGPL
SSGC
Operating Profit Margin
2010
2009
0.028
0.03
0.032
0.034
0.036
0.038
2009
Operating Profit Margin '09
SNGPL
SSGC
0
0.02
0.04
0.06
2010
Operating Profit Margin '10
SNGPL
SSGC
Net Profit Margin
2009 2010 2009 2010
Profit After Tax 930,536 2,554,563 257,489 4,399,149
Div: Sales 168,933,831 161,629,828 108,151,087 107,736,781
Net Profit Margin 0.005508 0.015805 0.002381 0.040832
SNGPL SSGC
0 0.005 0.01 0.015 0.02 0.025 0.03 0.035 0.04 0.045
SNGPL
SSGC
Net Profit Margin
2010
2009
0
0.002
0.004
0.006
2009
Net Profit Margin '09
SNGPL
SSGC0
0.02
0.04
0.06
2010
Net Profit Margin '10
SNGPL
SSGC
Return on Total Assets
2009 2010 2009 2010
Profit After Tax 930,536 2,554,563 257,489 4,399,149
Add: Interest 13,634 7,289 1,198,064 2,834,297
Div: Total Assets 122,551,962 138,421,937 100,554,000 110,759,695
Return on Total Assets 0.007704 0.018508 0.014475 0.065308
SNGPL SSGC
0 0.01 0.02 0.03 0.04 0.05 0.06 0.07
SNGPL
SSGC
Return on Total Assets
2010
2009
0
0.005
0.01
0.015
2009
Return on Total Assets '09
SNGPL
SSGC
0
0.02
0.04
0.06
0.08
2010
Return on Total Assets '10
SNGPL
SSGC
Return on Stockholders' Equity
2009 2010 2009 2010
Profit After Tax 930,536 2,554,563 257,489 4,399,149 Div: Total Stockholder Equity 16,147,516 18,702,079 9,331,405 9,819,144
Return on Stockholders' Equity 0.057627 0.136592 0.027594 0.448018
SNGPL SSGC
0 0.05 0.1 0.15 0.2 0.25 0.3 0.35 0.4 0.45 0.5
SNGPL
SSGC
Return on Stockholders' Equity
2010
2009
0
0.05
0.1
2009
Return on Stockholders' Equity '09
SNGPL
SSGC0
0.5
2010
Return on Stockholders' Equity '10
SNGPL
SSGC
Leverage Ratios
Debt-to-Assets Ratio
2009 2010 2009 2010
Total Debt 90,256,930 101,017,079 90,870,406 96,687,277
Div: Total Assets 122,551,962 138,421,937 100,554,000 110,759,695
Debt to Assets Ratio 0.736479 0.729777 0.961546 0.872946
SNGPL SSGC
- 0.200 0.400 0.600 0.800 1.000 1.200
SNGPL
SSGC
Debt-to-Assets Ratio
2010
2009
-
0.500
1.000
2009
Debt-to-Assets Ratio'09
SNGPL
SSGC
0.600
0.700
0.800
0.900
2010
Debt-to-Assets Ratio'10
SNGPL
SSGC
Debt-to-Equity Ratio
2009 2010 2009 2010
Total Debt 45,238,414 49,168,255 25,464,499 22,076,105 Div: Total Stockholder Equity 16,147,516 18,702,079 9,331,405 9,819,144
Debt to Assets Ratio 2.801571 2.629026 2.728903 2.248272
SNGPL SSGC
0 0.5 1 1.5 2 2.5 3
SNGPL
SSGC
Debt-to-Equity Ratio
2010
2009
2.65
2.7
2.75
2.8
2.85
2009
Debt-to-Equity Ratio '09
SNGPL
SSGC
2
2.2
2.4
2.6
2.8
2010
Debt-to-Equity Ratio '10
SNGPL
SSGC
Long Term Debt-to-Equity Ratio
2009 2010 2009 2010
Long Term Debt 13,238,281 16,150,464 20,450,961 15,057,822 Div: Total Stockholder Equity 16,147,516 18,702,079 9,331,405 9,819,144
Long Term Debt to Assets Ratio 0.819834 0.863565 2.191627 1.533517
SNGPL SSGC
0 0.5 1 1.5 2 2.5
SNGPL
SSGC
Long Term Debt-to-Equity Ratio
2010
2009
0
2
4
2009
Long Term Debt-to-Equity Ratio '09
SNGPL
SSGC0
1
2
2010
Long Term Debt-to-Equity Ratio '10
SNGPL
SSGC
Time Interest Earned (Coverage Ratio)
2009 2010 2009 2010
Operating Income 5,358,727 9,145,373 3,910,328 3,789,522
Div: Interest 552160 4,560,734 4,181,967 6,829,477
Operating Profit Margin 1.174970 2.005241 0.935045 0.554877
SNGPL SSGC
- 0.50 1.00 1.50 2.00 2.50
SNGPL
SSGC
Time Interest Earned (Coverage Ratio)
2010
2009
-
0.50
1.00
1.50
2009
Time Interest Earned '09
SNGPL
SSGC
0
0.5
1
1.5
2
2010
Time Interest Earned '10
SNGPL
SSGC
Day of Inventory
2009 2010 2009 2010
Inventory 355,290 270,845 405,100 438,910
Div: Cost of Goods Sold ÷ 365 450,164 427,443 297,733 287,386
Days Of Inventory 0.789245063 0.63363935 1.360615523 1.52724678
SNGPL SSGC
0.0000 0.2000 0.4000 0.6000 0.8000 1.0000 1.2000 1.4000 1.6000 1.8000
SNGPL
SSGC
Day of Inventory
2010
2009
0.0000
0.5000
1.0000
1.5000
2.0000
2009
Day of Inventory '09
SNGPL
SSGC
0.0000
0.5000
1.0000
1.5000
2010
Day of Inventory '10
SNGPL
SSGC
Inventory Turnover
2009 2010 2009 2010
Cost of Goods Sold 164,309,992 156,016,865 108,672,507 104,896,047
Div: Inventory 355,290 270,845 405,100 438,910
Inventory Turnover 462.4672577 576.0374568 268.2609405 238.9921556
SNGPL SSGC
0.0000 100.0000 200.0000 300.0000 400.0000 500.0000 600.0000 700.0000
SNGPL
SSGC
Inventory Turnover
2010
2009
0.0000
200.0000
400.0000
600.0000
2009
Inventory Turnover '09
SNGPL
SSGC
0.0000
200.0000
400.0000
600.0000
2010
Inventory Turnover '10
SNGPL
SSGC
Average Collection Period
2009 2010 2009 2010
Account Receivable 11,380,825 21,768,246 22,970,129 17,427,911
Average Daily Sale 462,832 442,821 296,304 295,169
Average Collection Period 24.58951591 49.15806623 77.52207877 59.04378668
SNGPL SSGC
0.00 10.00 20.00 30.00 40.00 50.00 60.00 70.00 80.00 90.00
SNGPL
SSGC
Average Collection Period
2010
2009
0.00
20.00
40.00
60.00
80.00
2009
Average Collection Period '09
SNGPL
SSGC
0.00
20.00
40.00
60.00
2010
Average Collection Period '09
SNGPL
SSGC
SSGC SNGPL
2009 3,109,667 (9,254,876)
2010 1,203,563 (10,380,042)
SSGC SNGPL
2010 0.278 0.080
2009 0.431 0.256
SSGC SNGPL
2010 1.018063 0.830778
2009 1.053686 0.824037
SNGPL SSGC
2010 0.0448 0.0162
2009 0.0399 0.0340
SNGPL SSGC
2009 0.027371 -0.004821
2010 0.034727 0.026367
SNGPL SSGC
2010 0.056582 0.035174
2009 0.031721 0.036156
SNGPL SSGC
2010 0.015805 0.040832
2009 0.005508 0.002381
SNGPL SSGC
2010 0.018508 0.065308
2009 0.007704 0.014475
SNGPL SSGC
2010 0.136592 0.448018
2009 0.057627 0.027594
SNGPL SSGC
2010 0.730 0.873
2009 0.736 0.962
- -
SNGPL SSGC
2010 2.629026 2.248272
2009 2.801571 2.728903
SNGPL SSGC
2010 0.863565 1.533517
2009 0.819834 2.191627
SNGPL SSGC
2010 2.005241 0.554877
2009 1.17 0.94
SNGPL SSGC
2010 0.7892 1.3606
2009 0.6336 1.5272
SNGPL SSGC
2010 576.0375 238.9922
2009 462.4673 268.2609
SNGPL SSGC
2010 49.16 59.04
2009 24.59 77.52