Ratio Analysis L&T Ratio Debt to Equity Interest coverage Current Ratio Quick Ratio Working capital turnover

Days Inventory Days Debtors Days creditors Fixed Assets Turnover EBIT margin SGA to Sales Gross Profit Employees cost to Income Net Profit Other Income as % of PAT Return on Equity Return on Networth Return on Investment Earning Per Share Cash Earning Per Share Price Earning

Formula for ratio Total Borrowings/Networth-Revaluation Reserves EBIT/I CA/CL CA-Inventory/CL Net Sales/Net C.A. Cogs/365=x. Inventory/x Sales/365=Y. Debtors/Y Purchases/356=Z. Creditors/Z Sales/Net F.A. EBITSales SGA/Sales Sales-COGS/Sales Employee cost/Total income PAT/Total income Other income/PAT PAT/Equity capital PAT/Networth PAT/Capital Employed PAT/No of equity shares PAT+Depreciation/No of Equity Shares Market Price/EPS

2008-09

2009-10

Interpretation of Ratios