Factors Affecting Net Profit Margin and Return on Assets of Listed Companies in the Consumer Goods Industry Group

Abstract

This research aimed to study the factors affecting the performance of the listed companies in the consumer goods industry in the fashion category by studying the secondary data from the financial statements of the year 2015-2019 of 19 companies listed on the Stock Exchange of Thailand. And to analyze for correlation and multiple regression analysis. The results of the study showed that Sales period Average repayment period and the ratio of total assets to equity the impact on the operating results to the earnings per share ratio has a significant relationship. As for the ability to pay interest and wholesale sales, impact on the performance on the book value ratio per share. And working capital ratio Average collection period Trade payable turnover rate Debt to total assets ratio Fixed asset turnover Debt to equity ratio the ability to pay interest, sales volume, and the size of the entity did not affect the operating results to the earnings per share ratio. As for the working capital ratio Sales period Average collection period Average repayment period Account payable turnover ratio Debt to total assets Total assets to equity ratio Fixed asset turnover Debt to equity ratio and the size of the business does not affect the operating results on the book value ratio per share. Significant level have relationship.