7-ELEVEN: 2016 FINANCIAL STATEMENT ANALYSIS

FORMULA CALCULATION RATIO

LIQUIDITY

Current Assets 5,372,182,554 0.83

1. Current Ratio Current Liabilities 6,473,565,182

Current Asset - Inventory 5,372,182,554 = 3,240,741,266 0.50

-
2. Acid-Test Ratio Current Liabilities 2,131,441,288 6,473,565,182

ASSET MANAGEMENT

Annual Net Credit Sales 28,357,309,168 24.62

3. Receivable Turnover Ratio
Receivables 1,151,815,969

4. Receivable Turnover in Days in the Year 365 14.83 days

Days Receivable Turnover 24.62 15 days
or
Receivables x Days in the Year 1,151,815,969 = 420,412,828,685 14.83 days
x
Annual Net Credit Sales 365 28,357,309,168

Cost of Goods Sold 21,361,119,960 10.02

5. Inventory Turnover Ratio
Inventory 2,131,441,288

Days in the Year 365 36.42 days

6. Inventory Turnover in Days
Inventory Turnover 10.02 37 days
or
Inventory x Days in the Year 2,131,441,288 = 777,976,070,120 36.42 days
x
CoGS 365 21,361,119,960

7. Operating Cycle Inventory Turnover in Days + 36.42019106 37.00 51.25 days

+
Receivable Turnover in Days 14.82555436 15.00 52 days

Annual Net Credit Purchases 21,924,062,522 6.32

8. Payable Turnover Ratio
Accounts Payable 3,466,836,585
^Alt sol'n CoGS 21,361,119,960 6.16
A/P 3,466,836,585

Days in the Year 365 57.72

9. Payable Turnover in Days
Payable Turnover 6.32 58 days
or
Payables x Days in the Year 3,466,836,585.00 = 1,265,395,353,525 57.72
Annual Net Credit Purchases x 365 21,924,062,522
^Alt sol'n 365 59.24
ditto
6.16 60 days

10. Cash Cycle Operating Cycle - Payable Turnover in 52 = -6 -6 days

-
Days 58
Alt sol'n ditto 52 = -8 -8 days
- 60
 11. Fixed Asset Turnover Net Sales 28,357,309,168 4.96
Ratio Net Fixed Assets 5,711,671,416

Net Sales 28,357,309,168 2.30

12. Total Asset Turnover Ratio
Total Assets 12,351,255,736

DEBT MANAGEMENT

Total Debt 7309623708 1.45

13. Debt-to-Equity Ratio
Shareholder's Equity 5041632028

Total Debt 7309623708 0.59

14. Debt-to-Asset Ratio
Total Assets 12351255736

15. Long-term debt-to-Total Long-term Debt 836058526 0.14

Capitalization Ratio Total Capitalization 5877690554

16. Times Interest Earned Earnings before Interest, taxes 1754852456 39.61
Ratio Interest Expense 44300104

PROFITABILITY RATIO

in relation to Sales

Net Sales - CoGS 28,357,309,168.00 = 6,996,189,208 0.25

17. Gross Profit Margin
Net Sales - 21,361,119,960.00 28,357,309,168

Earnings before Interest, Taxes 1,754,852,456 0.06

18. Operating Margin
Net Sales 28,357,309,168

Net Profit after Taxes 1,175,470,391 0.04

19. Net Profit Margin
Net Sales 28,357,309,168

in relation to Investment

Net Profit after Taxes 1,175,470,391 0.10

20. Return on Investment
Total Assets 12,351,255,736

Earnings before Interest, Taxes 1,754,852,456 0.14

21. Basic Earning Power Ratio
Total Assets 12,351,255,736

Net Profit After Taxes 1,175,470,391 0.23

22. Return on Equity
Shareholder's Equity 5,041,632,028

MARKET VALUE RATIO

Price per Share 135.00 52.73

23. Price/Earnings Ratio
Earnings per Share 2.56

Market Price per share 135.00 12.30

24. Market/Book Ratio
Book Value per share 10.98