Asus 2012 Annual Report Download - page 94
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90
(Capital expenditure + Inventory increase + Cash dividend) in the past five years
(3) Cash reinvestment ratio = (Net cash flow from operating activity – Cash dividend) / (Fixed
assets + Long-term investment + Other assets + Working capital)
6. Balance:
(1) Degree of operating leverage = (Net operating income – Variable operating cost and expense)
/ Operating income
(2) Degree of financial leverage = Operating income / (Operating income – interest expense)
Note 5: The following factors are to be included for consideration for the calculation of earnings per
share:
1. It is based on the weighted average common stock shares instead of the outstanding stock shares
at yearend.
2. For capitalization with cash or Treasury stock trade, the stock circulation must be included for
consideration to calculate weighted average stock shares.
3. For capitalization with retained earnings and additional paid-in capital, the earnings per share
calculated semi-annually and annually must be adjusted retroactively and proportionally to the
capitalization but without considering the issuance period of the capitalization.
4. If preferred stock shares are nonconvertible and cumulative, the dividend of the year (whether it
is distributed or not) should be deducted from net income or added to the net loss. If preferred
stock shares are not cumulative, preferred stock dividend should be deducted from net income if
there is any but it needs not be added to net loss if there is any.
Note 6: The following factors are to be included for consideration for the analysis of cash flow:
1. Net cash flow from operating activity meant for the net cash inflow from operating activity on
the Statement of Cash Flow.
2. Capital expenditure meant for the cash outflow of capita investment annually.
3. Increase of inventory is counted only when ending inventory exceeds beginning inventory. If the
ending inventory is decreased, it is booked as zero value.
4. Cash dividend includes the amount for common stock and preferred stock.
5. Gross fixed assets meant for the total fixed assets before deducting the cumulative depreciation.
Note 7: Issuers are to have operating cost and operating expenses classified into the category of fixed and
variable. If the classification of operating cost and operating expense involves estimation or
discretional judgment, it must be made reasonably and consistently.