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Ratio AnalysisTata Tea Limite
Year 2007Year ending on,Rs. in
Liquidity Ratios
1
Current ratio: Current assets / Current Liabilities
CA:Current assets,Loans and advances38696.27CL:Current liabilities and provisions33288.7(CA/CL)
1.16
2
Quick ratio or Acid test ratio: (Current assets-inventories)/ Current
CA:Current assets,Loans and advances38696.27Less:In:Inventories18000.820695.47CL:Current liabilities and provisions33288.7(CA-In)/(CL)
0.62
3
Cash ratio or Absolute liquidity ratio: (Cash +Marketable securities
Ca: Cash and bank Balances2153.12Add: Marketable securities (Ms)02153.12CL:Current liabilities and provisions33288.7(Ca+Ms)/(CL)
0.06Solvency Ratios
4
Debt – equity ratio: Long term debt/ equity (net worth)
Lf:Loan funds79699.87Sf:Shareholders funds 156555.77(Lf)/(Sf)
0.51
5
Debt ratio: debt (long term)/ (debt (long term) + equity) or debt/capi
Lf:Loan funds79699.87Sf:Shareholders funds 156555.77(Lf)+(Sf)236255.64(Lf)/(Lf+Sf)
0.34
6
Interest Coverage ratio : (earnings before interest and tax) / Interes
Profit Before Tax (PBT)34976.66Add:Interest (Net) (I) 1162.52PBIT36139.18(PBIT/I)
31.09Turnover Ratios
 
7
Inventory turnover: Cost of goods sold or net sales/Average (or clo
Sales and Services- Net (NS)105447.32E:ExpenditureNAAdd:Excise DutyNALess:InterestNACost of good sold [C]NAInventories (In)18000.8
5.86
8
Days of Inventory holding: Number of days in the year (say 360)/ In
Number of days in a year360Inventories turnover ratios 5.86(360)/(ITR)
61.45
9
Debtors turnover ratio: Credit sales or net sales/ Average (or closin
S: Net Sales105447.32D:Debtors6485.86S/D
16.26
10
Collection period: Number of days in the year (say 360)/ Debtors tu
Number of days in the year360Debtors turnover16.26(360)/(DTR)
22.14
11
Current assets turnover: Net sales/ Current assets
S: Net Sales105447.32CA:Current assets,Loans and advances38696.27S/CA
2.72
12
Net current assets turnover: Net sales/ Net current assets
S: Net Sales105447.32Net Current Assets5407.57S/(NCA)
19.5
13
Fixed assets turnover: Net sales/ Net fixed assets
S: Net Sales105447.32FA:Net Fixed Assets24658.04S/FA
4.28
14
Net assets turnover: Net sales/ Net assets or capital employed : (N
S: Net Sales105447.32FA:Net Fixed Assets24658.04Inv: Investments204591.81Net Current assets5407.57(C or Ns)/In
 
Net assets234657.42(P/L:IB)/(NA)
0.45Profitability Ratios
15
Profit Margin: (Profit before interest and tax (PBIT)/ Net sales)×100
PBIT36139.18S: Net Sales105447.32(PBIT/S)x100
34.27
16
Net margin: Profit after tax (PAT) ×100 / Net sales
PAT:Profit after taxation 30656.66S:Net Sales105447.32(PAT/S)X100
29.07
17
Before tax return on investment: (PBIT/Net assets) ×100
PBIT36139.18FA:Net Fixed Assets24658.04Inv: Investments204591.81Net Current assets5407.57Net assets234657.42(PBIT)/(NA)×100
15.4
18
Return on equity: (PAT/Equity (net worth)) ×100
PAT:Profit after taxation 30656.66Sf:Shareholders funds 156555.77(PAT)/(Sf)×100
19.58Equity-related Ratios
19
Earning per share (EPS): PAT/Number of ordinary shares
PAT:Profit after taxation (In Unit Rs.)3065666000Number of Equity Shares (N)57236000(PAT)/(N)
53.56
20
Dividends per share (DPS): Dividends/ Number of ordinary shares
PD:Proposed Dividend (In Unit Rs.)927599000Number of Equity Shares (N)57236000(PD)/(N)
16.21
Dividend per share declared by the company
15
21
Pay out ratios: (DPS/EPS)x100 or (Dividends/PAT)x100
DPS15EPS53.56(DPS)x100/(EPS)
28.01
22
Dividend Yield: (DPSx100)/Market value per share
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