Pre-IFRS Result of Listed Non-Financial Firms in South Africa | |||||
Variables | Mean | Minimum | Maximum | Std Dev. | Median |
Average Share Price (ASP) | 12.371 | 0.0100 | 147.00 | 18.169 | 6.0000 |
Book Value per Share (BPS) | 0.0834 | 0.0000 | 0.9412 | 0.14312 | 0.0285 |
Earnings per share (EPS) | 0.1428 | −0.2020 | 3.9500 | 0.3167 | 0.0606 |
Firm Size (FSZ) | 4.9414 | 643.00 | 7.3346 | 1.0320 | 1.0746 |
Leverage ratio (LEV) | 0.2970 | 0.0000 | 6.8500 | 0.4523 | 0.1800 |
Operating Cash-flow (OCF) | 1.0374 | −7.4867 | 9.3550 | 5.7135 | 71315 |
Current Ratio (CUR) | 1.6273 | 0.0000 | 17.780 | 1.5895 | 1.3400 |
Post-IFRS Result of Listed Non-Financial Firms in South Africa | |||||
Variables | Mean | Minimum | Maximum | Std Dev. | Median |
Average Share Price (ASP) | 23.681 | 0.0000 | 333.00 | 32.348 | 12.220 |
Book Value per Share (BPS) | 0.0961 | 0.0001 | 0.9925 | 0.1503 | 0.0373 |
Earnings per share (EPS) | 0.1886 | −0.4380 | 2.5586 | 0.2901 | 0.0851 |
Firm Size (FSZ) | 1.0083 | 1369.0 | 1.7011 | 2.2311 | 1.9977 |
Leverage ratio (LEV) | 0.3268 | 0.0000 | 26.820 | 1.3547 | 0.16858 |
Operating Cash-flow (OCF) | 1.5914 | −6.7915 | 2.9306 | 4.0153 | 1.7598 |
Current Ratio (CUR) | 2.5857 | 0.0000 | 67.110 | 6.7027 | 1.4750 |