Information System of
Loan-Obtaining Procedure

Liquidity ratio includes :

• Current ratio : ratio of current 'aktiva' to current 'pasiva'
  It shows the ability to pay the immediate loan using current 'activa' (average of 2,50)
  
• Cash ratio : ratio of cash plus security to current 'pasiva'
  It shows the ability to pay the immediate loan using cash and security (average of 1,00 kali).

Leverage ratio includes:

• Debt ratio : ratio of total loan to total asset
  It indicates all required fund financed by loan or total equity compared to loan (average of 33%).
• Debt to Equity : ratio of equity to total loan.
• Times interest earned : ratio of profit before taxes plus interest charges to interest charges.
  It indicates the amount of profits to guarantee payment of interests (average of 8,00).

• ITO (inventory turn over) : ratio of sales to inventory
  It shows the amount of fund used for current inventory in a certain period (average of 9 times).
• A.C.P : Ratio of receivable to sales per day
  It shows time required to collect the debt (average of 20 days).
• Total Asset Turn Over : Ratio of sales to total assets.
  It shows turn over of all asset (average of 2 times).
• Ratio of working capital turn over plus sales to current assets minus current liabilities.
  It shows turn over of one year working capital modal.

Profitability ratio includes :

• Pro fit Margin Ratio : Ratio of profit after taxes to sales
  It shows results of any management policy and decision (average of 5%).
• Return on Assets : Ratio of net profit after taxes to total assets
  It shows the ability of invested capital to gain profits (average of 10%).
• Return on Equity : Ratio of net profit after taxes to equity.
  It shows the ability of invested equity to gain profits (average of 15%).