<?php
$IncomeAccounts = $this->acc->getAccountsByGroup(3);
$ExpenseAccounts = $this->acc->getAccountsByGroup(4);
$IncomesTotal = $this->acc->getAccountBalanceByGroup(3);
$ExpensesTotal = $this->acc->getAccountBalanceByGroup(4);
$PL = $IncomesTotal - $ExpensesTotal;
?>
<div class="content-wrapper">
<section class="content">
<div class="container-fluid">
<div id="accordion">
<div class="card card-primary">
<div class="card-header">
<h4 class="card-title w-100">
<a class="d-block w-100" data-toggle="collapse" href="#collapseOne" aria-expanded="false">
Profitability ratios
</a>
</h4>
</div>
<div id="collapseOne" class="collapse show" data-parent="#accordion" style="">
<div class="card-body p-0">
<table class="table table-bordered">
<tbody>
<tr>
<td>Gross profit margin </td>
<td>Gross profit margin = Gross profit / Revenue </td>
<td>This ratio measures how much of the revenue is left after deducting the cost of goods sold, such as salaries, materials, and utilities. A higher gross profit margin indicates higher profitability and a lower cost structure </td>
</tr>
<tr>
<td>Operating profit margin </td>
<td>Operating profit margin = Operating profit / Revenue /td>
<td>This ratio measures how much of the revenue is left after deducting all the operating expenses, such as administration, depreciation, and interest. A higher operating profit margin indicates higher profitability and a lower operating cost structure. </td>
</td>
</tr>
<tr>
<td>Net profit margin</td>
<td>Net profit margin = Net profit / Revenue</td>
<td>This ratio measures how much of the revenue is left after deducting all the expenses, including taxes. A higher net profit margin indicates higher profitability and a lower overall cost structure. </td>
</tr>
<tr>
<td>Return on assets</td>
<td>Return on assets = Average total assets</td>
<td>This ratio measures how much profit a school earns for each unit of assets. A higher return on assets indicates higher profitability and higher asset efficiency. </td>
</tr>
<tr>
<td>Return on equity</td>
<td>Return on equity = Net profit / Average total equity</td>
<td>This ratio measures how much profit a school earns for each unit of equity. A higher return on equity indicates higher profitability and higher equity efficiency. </td>
</tr>
</tbody>
</table>
</div>
</div>
</div>
<div class="card card-primary">
<div class="card-header">
<h4 class="card-title w-100">
<a class="d-block w-100" data-toggle="collapse" href="#collapseTwo" aria-expanded="false">
Liquidity ratios
</a>
</h4>
</div>
<div id="collapseTwo" class="collapse " data-parent="#accordion" style="">
<div class="card-body p-0">
<table class="table table-bordered">
<tbody>
<tr>
<td>Current Ratio</td>
<td>
<?php
$TCA = $this->myaccounts->getAccountBalanceByAccountCategory(1);
$TCL = abs($this->myaccounts->getAccountBalanceByAccountCategory(10));
$CASH = $this->myaccounts->getAccountBalanceByAccountCategory(10);
$current_ratio = $TCA / $TCL;
?>
<!-- Total Current Assets: <?php echo $TCA; ?><br/>
Total Current Liabilities: <?php echo $TCL;?><br/> -->
Current ratio = <?php echo $current_ratio; ?></td>
<td>This ratio compares the current assets (such as cash, receivables, and inventories) to the current liabilities (such as payables, accrued expenses, and short-term debt). A higher current ratio indicates a better liquidity position.</td>
</tr>
<tr>
<td>Quick Ratio</td>
<!-- <td>Quick ratio = Current assets - Inventories / Current liabilities</td> -->
<td>Quick ratio = Current assets - Inventories / Current liabilities</td>
<td>This ratio is similar to the current ratio, but it excludes inventories, which are less liquid than other current assets. A higher quick ratio indicates a stronger liquidity position.</td>
</tr>
<tr>
<td>Cash Ratio</td>
<td>Cash ratio = Cash and cash equivalents / Current liabilities</td>
<td>This ratio is the most conservative measure of liquidity, as it only considers the most liquid current asset, which is cash and cash equivalents. A higher cash ratio indicates a more liquid position. </td>
</tr>
</tbody>
</table>
</div>
</div>
</div>
<div class="card card-primary">
<div class="card-header">
<h4 class="card-title w-100">
<a class="d-block w-100 collapsed" data-toggle="collapse" href="#collapsethree" aria-expanded="false">
Solvency ratios
</a>
</h4>
</div>
<div id="collapsethree" class="collapse" data-parent="#accordion" style="">
<div class="card-body p-0">
<table class="table table-bordered">
<tbody>
<tr>
<td>Debt-to-assets ratio </td>
<td>Debt-to-assets ratio = Total debt / Total assets </td>
<td>This ratio compares the total debt (both short-term and long-term) to the total assets (both current and non-current). A lower debt-to-assets ratio indicates lower leverage and a higher solvency. </td>
</tr>
<tr>
<td>Debt-to-equity ratio </td>
<td>Debt-to-equity ratio = Total debt / Total equity </td>
<td>This ratio compares the total debt to the total equity (the difference between assets and liabilities). A lower debt-to-equity ratio indicates a lower leverage and a higher solvency. </td>
</tr>
<tr>
<td>Debt service coverage ratio </td>
<td>Income before interest and taxes / Debt service </td>
<td>This ratio measures the ability of a school to generate enough income to cover its debt payments, such as interest and principal. A higher debt service coverage ratio indicates a higher solvency and a lower risk of default. </td>
</tr>
</tbody>
</table>
</div>
</div>
</div>
<div class="card card-primary">
<div class="card-header">
<h4 class="card-title w-100">
<a class="d-block w-100 collapsed" data-toggle="collapse" href="#collapseFour" aria-expanded="false">
Efficiency ratios
</a>
</h4>
</div>
<div id="collapseFour" class="collapse" data-parent="#accordion" style="">
<div class="card-body p-0">
<table class="table table-bordered">
<tbody>
<tr>
<td>Asset turnover ratio </td>
<td>Asset turnover ratio = Revenue / Average total assets </td>
<td>This ratio measures how much revenue a school generates for each unit of assets. A higher asset turnover ratio indicates higher efficiency and productivity. </td>
</tr>
<tr>
<td>Receivables turnover ratio </td>
<td>Receivables turnover ratio = Revenue / Average receivables</td>
<td>
This ratio measures how quickly a school collects its receivables, such as tuition fees, grants, and donations. A higher receivables turnover ratio indicates a faster collection and a lower risk of bad debts.
</td>
</tr>
<tr>
<td>Inventory turnover ratio </td>
<td>Inventory turnover ratio = Cost of goods sold / Average inventory </td>
<td>This ratio measures how quickly a school sells its inventories, such as books, supplies, and equipment. A higher inventory turnover ratio indicates a faster turnover and a lower risk of obsolescence. </td>
</tr>
</tbody>
</table>
</div>
</div>
</div>
<div class="card card-primary">
<div class="card-header">
<h4 class="card-title w-100">
<a class="d-block w-100" data-toggle="collapse" href="#collapseFive">
Growth ratios
</a>
</h4>
</div>
<div id="collapseFive" class="collapse" data-parent="#accordion">
<div class="card-body p-0">
<table class="table table-bordered">
<tbody>
<tr>
<td>Revenue growth rate </td>
<td>Debt-to-assets ratio = Total debt / Total assets </td>
<td>Revenue growth rate = Revenue in current period - Revenue in previous period / Revenue in previous period </td>
</tr>
<tr>
<td>Profit growth rate</td>
<td>This ratio measures the percentage change in profit from one period to another. </td>
<td>This ratio measures the percentage change in profit from one period to another. A higher profit growth rate indicates a higher growth potential and higher profitability. </td>
</tr>
<tr>
<td>Asset growth rate</td>
<td>Asset growth rate = Assets in current period - Assets in previous period / Assets in previous period/td>
<td>This ratio measures the percentage change in assets from one period to another. A higher asset growth rate indicates a higher growth potential and a higher asset efficiency</td>
</td>
</tr>
<tr>
<td>Equity growth rate: </td>
<td>Equity growth rate = Equity in current period - Equity in previous period / Equity in previous period</td>
<td>This ratio measures the percentage change in equity from one period to another. A higher equity growth rate indicates a higher growth potential and higher equity efficiency. </td>
</tr>
</tbody>
</table>
</div>
</div>
</div>
</div>
</div><!-- /.container-fluid -->
</section>