FINDINGS:

The fixed ratio of the company for the year 2006,2007and

2008 ratio was decreased. And in last year2008, it has
decreased more. All these show the company has raised the
fund to purchase the fixed asset. The decreasing ratio indicate
the company has decreasing the fund to purchase the fixed
assets.
The current asset ratio for the year 2006, 2007 and 2008
ratio are 0.256, 0.26, 0.!88.this ratios are increasing. All these
show the firm highly li"uidity. #t represents the expansions of
the $usiness.

The de$t e"uity ratio of the company for the year 2006,
2007 and 2008 ratio was decreased. All these show the
company has reduced the outsiders fund to purchase the fixed
assets. The company has maintained the efficient de$t e"uity
ratio in all the year.
The company de$t asset ratio shows that there is
considera$le increase in the external de$t e%ery year, and also
in the share holder&s funds. 'ut there is a considera$le
fluctuation in the ratio. The company reducing the de$t in the
year 2007. #n the year 2006, the highest ratio is recorded. The
company has increasing the outsiders fund to support the firms
assets.
1
The company financial le%erages are decreasing year $y
year. The company increase the e"uity than the de$t .the
company employed the de$t up to 2006, financial le%erage is
more it mean it is %ery ris(y to company to employee the
de$t .After in 2007 and 2008 the company change there de$t in
to e"uity from there the financial le%erage is %ery low. this is
good for company.
The )rofita$ility ratio for the 2006,2007and 2008 was
increasing . the net profit to the share holders is increasing so,
it is good for the e"uity share holders and preference
shareholders. The company has good $usiness effeicency
The company&s return on capital employed for the year
2006 was *!.*7+,and later in 2007 it was increased to *5.76+
and in 2008 it increased to 2*.!+. the company&s earning
capacity of capital employed is good it increasing e%ery year
with slight increasing in capital employed and huge change in
operating profit with in three year it was dou$le.
2
Conclusion:
,%er all the study has $een made and confined that the
-'.A/0A )A12A#/ - has esta$lished them self as strong
o%er the year and also towards its products and ser%ices
rendered to its customers. The company reducing the de$t in
the year 2007. #n the year 2006, the highest ratio is recorded.
The company has increasing the outsiders fund to support the
firms assets. The current asset ratio for the year 2006, 2007 and
2008 ratio are 0.256, 0.26, 0.!88.this ratios are increasing. All
these show the firm highly li"uidity. #t represents the
expansions of the $usiness.
The company&s earning capacity of capital employed is good it
increasing e%ery year with slight increasing in capital
employed and huge change in operating profit with in three
year it was dou$le. #n the year 2006, the highest ratio is
recorded. The company has increasing the outsiders fund to
support the firms assets.
/esigning of capital structure is a well3scrutini4ed area and
contri$utes constructi%ely for the $enefit of the interest internal
users of the study i.e, the employees and managers of the
organi4ation and also the external users of the study i.e, the
shareholders, customers, go%ernment and researchers. ,%erall,
it show the capital structure.
3
SUGGESTIONS:
1ompany need to reduce the outsiders fund to purchase fixed
assets, $ecause the company has more outsiders fund in fixed
asset .the standard ratio is 0.67 the company has 0.755,0.750
and0.720
1ompany can expand the $usiness $y starting the $ranch in
different location.
4
BIBLIOGRAPHY
M Y KHAN, P K JAIN, Financial Management, third edition, Tata
McGraw-hill puli!hing compan" limited##
Kothari# $#%,%e!earch Methodolog", &
rd
'dition, New age international
puli!her!#
Pra!anna $handra, (ecurit" anal"!i! and port)olio Management, *
th
'dition, Tata Mc Graw-hill puli!hing compan" limited#
Pra!anna $handra, Financial Management, !e+enth edition, Tata
McGraw-hill puli!hing compan" limited#
www#wi,ipedia#com
www#google#com
www#e-uit"ma!ter#com
www#in+e!topedia#com

5
ANNEXURE
1.FIXED ASSETS RATIO:
= Fixed asset /capital employed
2.RATIO OF CURRENT ASSETS TO FIXED ASSETS:
= current assets / fxed assets
3.Debt equity ratio:
= Long term debt / share holders fund
4.Debt / Aet ratio:
= Debt/equity / 1+ Debt/equity
!."RO"RIETAR# RATIO:
= Shareholders fund / otal angible
!ssets
$.CA"ITA% &EARIN& RATIO:
=Fixed interest"bearing securities/ #quity
shareholders fund
'.FINANCIA% %E(ERA&ES:
= #arning before interest and tax / #arning
before tax
).Net *ro+t ,ar-i. ratio :
= $et proft / net sale
/.O*erati.- *ro+t ratio :
= proft before interest and tax
6