The Profitability Index ignores the absolute size of individual projects. A project with a high index might be very small and therefore only generate a small NPV. (Paul, Lydon)
The trading profit margin has been raised from 7.3 % in 2012 to 7.8 % in 2016. Which is the highest it has been in the 5 years we are reviewing. The lowest point was 2014 when it was based at 7%.
Profitability 2016 2015 2014 2013 2012
Margin Trading Profit % 7.8 7.5 7 7.2 7.3
Sales
Return on assets Trading Profit % 16.3 17.6 16.2 18.2 18.3
Net operating assets

Return on investment or Return on assets for 2016 was based at a percentage rate of 16.3% down to nearly its lowest percentage rate in the 5- year period close to 2014 amount of 16.2%. The highest % rate for the 5-year period was 2012 which was based at 18.3%.

Liquidity
These are designed to measure a company’s ability to meet its maturing short-term obligations. (Niall Lothian & Prof. John Small, 1991) barring supplies, which may take time to convert to profit the quick ratio for Outdoors PLC shows as 0.74 to 1 for 2016 which hasn’t moved much over the previous years. This ratio of current assets less stock to current liabilities is commonly set as 1:1 to 0.7:1 depending on industry and is reported as 0.83 for furniture and related product manufacturing (Niall Lothian & Prof. John Small, 1991).
Liquidity Ratios 2016 2015 2014 2013 2012
Quick ratio Current assets less stock % 0.74:1 0.73:1 0.78:1 1.13:1 0.93:1
Current liabilities
Current ratio Current assets % 1.34:1 1.30:1 1.42:1 1.79:1 1.75:1
Current liabilities

Current ratio of 1.34 to 1 for current assets to current liabilities. The organisation can meet all their bills when they fall due at any time. 1.34 shows that funds being used correctly.
Earnings per share (EPS) for 2016 is at £15.65 the highest position for this 5- year period. EPS measures amount of net income earned per share of stock outstanding, in other words, this is the amount of money each share of stock would receive if all the profits were distributed to the outstanding shares at the end of the year (Niall Lothian & Prof. John Small, 1991). Investors would then weigh up if Outdoors PLC represents a ‘safe bet’, this information must be weighed against the market averages. (Niall Lothian & Prof. John Small, 1991)

Per share 2016 2015 2014 2013 2012
Earnings per share P 15.65 13.6 10.98 11.32 12.18
Dividends per share P 5.9 5.4 4.9 4.6 4.1
Net assets per share P 102.1 89.22 85.95 85.79 78.11

Net assets per share in this five-year period, set at a high of 102.1% in 2016 there ap