Key Performance Metrics

  • The review of Gross Profit Margin/Net Profit Margin witnessed a surging trend. The Gross Profit Margin/Net Profit Margin declined/improved from 58.53%/11.56% in 2019 to 55.18%/14.27% in 2023. 
  • In the current year, Abbot was able to cover its interest liabilities 10.17 times compared to 2019 when it was 6.76 times.
  • The Return on capital employed stood at 10.84%in 2023 from 7.95% in 2019, implying a high performance or Capital employed of the business in relation to revenue.


  • The revenue of Abbot has increased and decreased year on year. The revenue increased by 8% between 2019 and 2020 and a further 24% increase was recorded between 2020 and 2021. There also occurred a decrease of 8% between 2022 and 2023 (the current period).  
  • Abbot’s performance in profitability looks good as the return on capital employed also recorded good performance during the period of analysis.


  • The company’s result in liquidity looks good, as current ratio/acid test decreased from 72:1/1.30:1 to 1.68:1/1.19:1 in the current year. Nevertheless, the company still has enough assets to settle its current liabilities.
  • Cash conversion cycle declined over the 5-year period as it took an average of 30 days to convert assets to cash.

Capital Structure

  • Abbot is both equity and debt financed.
  • The debt-to-equity (D/E) ratio has been falling year on year. The gearing position of the company appears to be low as it stood at 0.35% in the current year.


Source: Abbot Annual Report

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