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5741Annexure Ratio Formulae

5741Annexure Ratio Formulae

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Published by: dunstonchecksout2 on Jan 05, 2010
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Annexure – Ratioformulae
Financial PerformanceFormula TOI(Sales - Excise Duty) + Other recurring incomeincidental to main businessEBIDTA(1) Minus (Operating Expenses excl. Interest,Depreciation & Amortisation)EBIDTA/TOI (%)(2)/(1)InterestInterest on borrowingsDepreciationDepreciation for the yearOperating Profit (OP)(2) Minus (4) Minus (5)
In case of any special item like lease rentals,amortisation etc., between EBIDTA & OP, it need to be calculated appropriately 
Non-operating IncomeIncome not from normal course of business net onon-operating expensesPBT(6) Plus (7)PAT(8) Minus Tax (incl. Deferred Tax)PAT/TOI (%)(9)/(1)Net Cash AccrualsPAT + Depreciation - Dividend + Non-cashcharges+ Deferred Tax ProvisionNet fixed assetsNet Fixed Assets Tangible Networth (TNW)Paid up share Capital + Reserves - RevaluationReserves - Intangible assets (patents, goodwill,prelim. Expenses, bad / doubtful expenses notprovided for etc.)Exposure in subsidiaries/Group Cos.Investments + Loans and AdvancesInvestmentsInvestments in subsidiaries / group companiesLoans and advancesLoans & Advances subsidiaries / group companiesAdjusted TNW (ATNW)(13) Minus (14)Long term debt (LTD)Debt greater than one year (term loans,debentures, preference shares, DPGs, other termliabilities)
excluding installments due withinone year 
Short term debt (STD)Debt due within one year (includes demand loans,unsecured loans etc.) but excluding WorkingCapital Finance as given in (18) belowWorking Capital BankFinanceSecured and unsecured working capital availedfrom the Banks (include, Bills discounted /purchased, Cash Credit / WCDL, Demand loans,Export finance etc.) Total Debt(16) Plus (17) Plus (18) Total Debt /TNW(19)/(13)LTD/ TNW(16)/(13) TOL/TNW(Total Current Liabilities + Total Term liabilities+Deferred Tax Liability) / (13) TOL/ ATNW(Total Current Liabilities + Total Term liabilities

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