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THIS IS A DATA ANALYSIS OF A BANK TO KNOW THE FINANCIAL PERFORMANCE WHICH HAS BEEN EXTRACTED FROM THE PROJECT

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LIQUIDITY RATIOS

CURRENT RATIO:

Current ratio = Current asset Current Liabilities

The following table and chart shows the current ratio of last five years.

Table No:

Period

2008

2009

2010

2011

2012

10111154.44

35436931.54

9767567.72

27164910.67

24301123.42

22099363.05

20987273.44

21078758.87

38645533.18

27620796.87

Current Ratio

0.285328159

0.359565612

1.099630038

0.995659828

1.399146207

Chart No:

INFERENCE:

Generally a current ratio of 2:1 is considered ideal or satisfactory. The current ratio of the

company for the last year is 1.399. The current ratio fluctuates year to year

MESCE, Kuttippuram Page 1

SITHARAM TEXTILE MILL, THRISSUR.

QUICK RATIO:

QUICK RATIO = Quick assets Current Liability

i.e., Quick asset = Current asset (inventory + Prepaid expenses)

The following table and chart shows the Quick Ratio of last 5 years

Table No:

Period

2008

2009

2010

2011

2012

Quick Assets

Current Liabilities

Quick Ratio

1045485.27

35436931.54

0.029502703

1848753.63

27164910.67

0.06805668

16435446.47

22099363.05

0.743706795

4042935.56

21078758.87

0.191801405

33933187.48

27620796.87

1.2285376

Chart No:

INFERENCE:

A quick ratio of 1:1 is considered to be satisfactory or ideal. The ratio shows fluctuation

trend. The quick ratio shows a highest position in the period from 2011- 2012. The

liquidity position shows a fluctuating trend.

SITHARAM TEXTILE MILL, THRISSUR.

Inventory Turnover Ratio = Cost of Goods Sold Average Stock

i.e., Cost of Goods Sold = Opening Stock+ Purchases+ Direct Expenses- Closing Stock.

Average Stock = Opening stock + Closing Stock

2

The following table and chart shows the Inventory Turnover Ratio of last 5 years

Table No:

PERIOD COST OF GOODS SOLD AVERAGE STOCK

2008

50401287.53

7592158.855

2009

46539530.58

5848511.8

2010

54575345.28

5321788.87

2011

67416940.85

10176860.46

2012

10447532.98

9936112.19

Chart No:

ITR

10.47557337

12.74318309

18.490517

12.40099421

12.93606412

SITHARAM TEXTILE MILL, THRISSUR.

INFERENCE:

Generally a ratio of 8 times is considered to be satisfactory. The highest value of inventory

turnover is in the year 2010 which is 18.49 while the lowest value is in the year 2008 which is

10.47.

Debtors Turnover Ratio = Sales Average Debtors

Average Debtors = (Opening Debtors + Closing Debtors) 2

Average Collection Period = 365 Debtors Turnover Ratios

The following table and chart shows the Debtors Turnover Ratio of last 5 years

Table No:

PERIOD AVERAGE22222

SALES

DEBTORS

2008

928735.71

79532217.15

2009

1278383.065 74528656.68

2010

1116250.555 98402627.58

2011

503347.295

126203187.6

2012

542914.65

128534184.4

DEBTORS TURN

OVER RATIO

85.63492961

58.2991583

88.15460574

250.727855

236.7484178

Chart No:

AVERAGE COLLECTION

PERIOD

4.262279442

6.260810801

4.14045298

1.455761666

1.541720969

SITHARAM TEXTILE MILL, THRISSUR.

DEBTORSTURN OVERRATIO

300

200

100

0

2008

2009

2010

2011

2012

Inference

The highest value of debtors turnover ratio is in the year 2011 which is 250.72 and the lowest

value is in the year 2011 which is 58.29.

Average Collection Period = 365 Debtors Turnover Ratios

The following Table and Chart shows the Average collection period (in days) of the last five years

Table No:

PERIOD AVERAGE

DEBTORS

2008

928735.71

2009

1278383.065

2010

1116250.555

2011

503347.295

2012

542914.65

SALES

79532217.15

74528656.68

98402627.58

126203187.6

128534184.4

DEBTORS TURN

OVER RATIO

85.63492961

58.2991583

88.15460574

250.727855

236.7484178

Chart No:

AVERAGE COLLECTION

PERIOD

4.262279442

6.260810801

4.14045298

1.455761666

1.541720969

SITHARAM TEXTILE MILL, THRISSUR.

Inference

The highest value of average collection period is in the year 2009 which is 6.26 and the lowest

value is in the year 2011 which is 1.45

Creditors Turnover Ratio = Sales Average Creditors

Average Creditors = (Opening Creditors + Closing Creditors) 2

Average Payable Period = 365 Creditors Turnover Ratio

The following table and chart shows the Creditors Turnover Ratio of last 5 years

Table No:

PERIOD AVERAGE

CREDITORS

2008

13205440.76

2009

14719082.68

2010

14324837.5

2011

6973986.075

SALES

79532217.15

74528656.68

98402627.58

126203187.6

CREDITORS TURNOVER

RATIO

6.022685543

5.063403632

6.869371301

18.09627754

AVERAGE PAYABLE

PERIOD

60.6041935

72.08589844

53.13441129

20.16989401

SITHARAM TEXTILE MILL, THRISSUR.

2012

1482775.05

128534184.4

86.68488478

4.210653344

Chart No:

The highest value of creditors turnover ratio is in the year 2009 which is 72.08 and the lowest

value is in the year 2011 which is 4.21

Average Payable Period = 365 Creditors Turnover Ratio

The following table and chart shows the Average Payable Period (in days) of last 5 years

Table No:

PERIOD AVERAGE

CREDITORS

2008

13205440.76

2009

14719082.68

2010

14324837.5

2011

6973986.075

2012

1482775.05

SALES

79532217.15

74528656.68

98402627.58

126203187.6

128534184.4

CREDITORS TURNOVER

RATIO

6.022685543

5.063403632

6.869371301

18.09627754

86.68488478

AVERAGE PAYABLE

PERIOD

60.6041935

72.08589844

53.13441129

20.16989401

4.210653344

SITHARAM TEXTILE MILL, THRISSUR.

Chart No:

inference

The highest value of average payable period is in the year 2012 which is 86.68 and the lowest

value is in the year 2009 which is 5.06

Fixed Asset Turnover Ratio = Sales Fixed Assets

The following table and chart shows the Fixed Asset Turnover Ratio of last 5 years

Table No:

PERIOD

2008

2009

2010

2011

2012

FIXED ASSET

12038807.33

9632011.26

7545730.12

8036099.52

7886786.34

SALES

79532217.15

74528656.68

98402627.58

126203187.6

128534184.4

6.606320292

7.73760066

13.04083581

15.70453269

16.29740921

SITHARAM TEXTILE MILL, THRISSUR.

Chart No:

Inference

The highest value of fixed asset turnover ratio is in the year 2012 which is 16.29 and the lowest

value is in the year 2008 which is 6.60

Expenses Turnover Ratio = Sales Expenses

The following table and chart shows the Expenses Turnover Ratio of last 5 years

Table No:

PERIOD

EXPENSES

SALES

2008

2009

2010

2011

106050857.7

103271028.6

97410200.73

129159013.3

79532217.15

74528656.68

98402627.58

126203187.6

EXPENSES TURNOVER

RATIO

0.74994412

0.721680201

1.01018812

0.977114832

SITHARAM TEXTILE MILL, THRISSUR.

2012

153500619.7

128534184.4

0.837352869

Chart No:

Inference

The highest value of expense turnover is in the year 2009 which is 0.72 and the lowest value is in

the year 2010 which is 1.01

Debt Equity Ratio = Debt Shareholders Equity

The following table and chart shows the Debt Equity Ratio of last 5 years

Table No:

PERIOD

2008

2009

2010

2011

EQUITY

59400000

59400000

59400000

59400000

DEBT

349592267.2

367392722.2

382585052.2

19602232.02

5.885391704

6.185062663

6.440825794

0.330003906

SITHARAM TEXTILE MILL, THRISSUR.

2012

59400000

59128547.02

0.995430085

Chart No:

Inference

The highest value of debt-equity ratio is in the year 2011 which is 0.33 and the lowest value is in

the year 2009 which is 6.18

Interest Coverage Ratio = Profit before Interest and Tax interest

The following table and chart shows the Interest Coverage Ratio of last 5 years

Table No:

PERIOD

2008

2009

2010

PROFIT BEFORE

INTEREST & TAX

-20857257.45

-15375175.23

4244118.13

INTEREST

10990630.18

13747534.88

967840.13

INTEREST

RATIO

COVERAGE

-1.897730804

-1.11839507

4.385143784

SITHARAM TEXTILE MILL, THRISSUR.

2011

2012

8695326.35

-24871721.34

2568435.19

2869850

3.385456789

-8.666557953

Chart No:

INTERESTCOVERAGERATIO

6

4

2

0

-2

2008

2009

2010

2011

2012

-4

-6

-8

-10

Inference

The value of Interest coverage ratio in the year 2010 which is 4.38 which indicates the prompt

payment of interest and the value in the year 2012 which is -8.66 indicates the decrease in the

promptness in the payment of the interest.

PROPRIETORY RATIO

PROPRIETORS RATIO = Shareholders Fund Total Asset

The following table and chart shows the Proprietary Ratio of last 5 years

Table No:

PERIOD SHAREHOLDERS FUND TOTAL ASSET PROPRIETORS RATIO

2008

59501383.6

22149961.77

2.68629735

2009

59501383.6

19399578.98

3.067148192

2010

59501383.6

31846853.54

1.868359884

2011

59501383.6

29023372.96

2.050119525

2012

59501383.6

46532319.52

1.278710888

Chart No:

SITHARAM TEXTILE MILL, THRISSUR.

Inference

The highest value of proprietors ratio is in the year 2009 which is 3.06 and the lowest value is in

the year 2012 which is 1.27

Gross Profit Ratio = Gross Profit Sales

The following table and chart shows the Gross Profit Ratio of last 5 years

Table No:

PERIOD

2008

2009

2010

2011

2012

50401287.53

46539530.58

54575345.28

67416940.85

10447532.98

Sales

79532217.15

74528656.68

98402627.58

126203187.6

128534184.4

Gross Profit

29130929.62

27989126.1

43827282.3

58786246.74

118086651.4

0.366278354

0.375548512

0.445387317

0.465806355

0.918717865

SITHARAM TEXTILE MILL, THRISSUR.

Chart No:

inference

The highest value of gross profit ratio is in the year 2012 which is 0.91 and the lowest value is in

the year 2008 which is 0.36

Net Profit Ratio = Net profit Sales

The following table and chart shows the Net Profit Ratio of last 5 years

Table No:

PERIOD

2008

2009

2010

2011

2012

NET PROFIT

-23544920.48

-15544128.62

3547606.13

8134178.62

-24871721.34

SALES

79532217.15

74528656.68

98402627.58

126203187.6

128534184.4

-0.296042551

-0.208565796

0.036051945

0.064453036

-0.193502775

SITHARAM TEXTILE MILL, THRISSUR.

Chart No:

The net profit ratio shows that there is favourable figures only in the years 2010 and 2011.The

figures of years 2008 , 2009 and 2012 shows unfavourable relation between netprofit and sales

Operating Profit Ratio = Operating Profit Sales

Operating profit = Gross Profit Operating Expenses

The following table and chart shows the Operating Profit Ratio of last 5 years

Table No:

PERIOD GROSS

PROFIT

2008

2009

2010

2011

2012

29130929.62

27989126.1

43827282.3

58786246.74

118086651.4

OPERATING EBIT/

EXPENSE

OPERATING

PROFIT

106050857.7

-76919928.07

103271028.6

-75281902.48

97410200.73

-53582918.43

129159013.3

-70372766.56

153500619.7

-35413968.32

SALES

79532217.15

74528656.68

98402627.58

126203187.6

128534184.4

OPERATING

PROFIT

RATIO

-0.967154328

-1.010106794

-0.544527313

-0.557614811

-0.275521788

SITHARAM TEXTILE MILL, THRISSUR.

Chart No:

Inference

The figures of the five years shows an unfavourable relationship between the operating

profit and sales

EPS = Net Profit to the Equity shareholders Number of Equity shares

The following table and chart shows the Earnings Per Share of last 5 years

Table No:

PERIOD

2008

2009

2010

2011

2012

-23544920

-15544128.62

3547606.13

8134178.62

-24871721.34

NO. OF SHARES

600000

600000

600000

600000

600000

-39.24153333

-25.90688103

5.912676883

13.55696437

-41.4528689

SITHARAM TEXTILE MILL, THRISSUR.

Chart No:

Inference

The value of the year 2010 shows a favourable figure of 5.91 ,other figures shows an

unfavourable relationship between net profit equity and no. of shares.

Capital Turnover Ratio = Sales Capital Employed

Table No:

PERIOD

SALES

CAPITAL EMPLOYED

2008

2009

2010

2011

2012

79532217.15

74528656.68

98402627.58

126203187.6

128534184.4

-13286969.77

-7765331.69

9747490.49

7944614.09

18911522.65

Chart No:

CAPITAL

RATIO

-5.98573027

-9.597614069

10.09517554

15.8853767

6.796606849

TURNOVER

SITHARAM TEXTILE MILL, THRISSUR.

The figures of capital turnover ratio shows negative figures in the year 2008 and 2009.Other

figures are satisfactory figures.

RETURN ON INVESTMENT

ROI = Earnings Before Interest and Tax Capital Employed

Capital Employed = Fixed Asset + Working Capital

Working Capital = Current Asset Current Liability

The following table and chart shows the Return On Investment of last 5 years

Table No:

PERIOD Fixed Asset

2008

2009

2010

2011

12038807.33

9632011.26

7545730.12

8036099.52

Liabilities

10111154.44 35436931.54

9767567.72 27164910.67

24301123.42 22099363.05

20987273.44 21078758.87

Capital

Employed

-13286969.77

-7765331.69

9747490.49

7944614.09

EBIT

ROI

-76919928.07

-75281902.48

-53582918.43

-70372766.56

5.78912494

9.69461518

-5.497098816

-8.857921324

SITHARAM TEXTILE MILL, THRISSUR.

2012

7886786.34

38645533.18 27620796.87

18911522.65

-35413968.32

-1.872613273

Chart No:

The return on investment figures of the years 2008 and 2009 shows satisfactory figures of

5.78 and 9.69 respectively.The figures of 2010 ,2011 and 2012 shows negative relation

between between EBIT and capital employed.

DU PONT CHART

ROI

5.78912494

9.69461518

-5.497098816

-8.857921324

-1.872613273

SALES

79532217.15

OPERATING

PROFIT

RATIO

-0.967154328

-1.010106794

-0.544527313

-0.557614811

-0.275521788

OPERATING

EXPENSE

106050857.7

CAPITAL

TURNOVER

RATIO

-5.98573027

-9.597614069

10.09517554

15.8853767

6.796606849

CGS

50401287.53

EBIT/

CAPITAL

OPERATING EMPLOYED WORKING

PROFIT

CAPITAL

-76919928.07

-13286969.77

-25325777.1

-75281902.48

-7765331.69

-17397342.95

-53582918.43

9747490.49

2201760.37

-70372766.56

7944614.09

-91485.43

-35413968.32

18911522.65

11024736.31

FIXED

CURRENT Current

ASSET

ASSET

Liabilities

12038807.33 10111154.44 35436931.54

SITHARAM TEXTILE MILL, THRISSUR.

74528656.68

98402627.58

126203187.6

128534184.4

103271028.6

46539530.58

97410200.73

54575345.28

129159013.3

67416940.85

153500619.7

10447532.98

9632011.26

9767567.72 27164910.67

8036099.52 20987273.44 21078758.87

7886786.34 38645533.18 27620796.87

RETURN ON

INVESTMENT=5.7

OPERATING PROFIT

RATIO=

OPERATING

PROFIT

SALES

SALES

COST OF GOODS

CAPITAL TURNOVER

RATIO

SALES

OPERTIN

G

EXPENS

CURRENT

ASSET

CAPITAL

EMPLOYED

FIXED

ASSETS

WORKIN

G

CAPITAL

CURRENT

LIABILITY

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