FLOUR MILLS OF NIGERIA SEPTEMBER Q2 2017 FINANCIAL ANALYSIS

2YRS FGN SB AVERAGE RATE						13.01%
3YRS FGN SB AVERAGE RATE						14.01%
TREASURY BILLS						18.64%

KEY

NPM=NET PROFIT MARGIN, ITO= INVENTORY TURNOVER, ROE= RETURN ON EQUITY,  ROA= RETURN ON ASSETS, ROTC=  RETURN ON TOTAL CAPITAL,  RE/TA= RETAIN EARNINGS TO TOTAL ASSET RATIO
DE= DEBT TO EQUITY, DAR= DEBT TO ASSET RATIO, BVS= BOOK VALUE PER SHARE,  MVS= MARKET VALUE PER SHARE, MV/BV= MARKET TO BOOK VALUE RATIO, PE= PRICE EARNING RATIO
EPS EARNINGS PER SHARE, ROR= RATE OF RETURN, D/EBITDA= DEBT TO EBITDA RATIO, FGN SB FEDEDRAL GOVT SAVINGS BOND