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Annexture

Ratio

Formula
Current Ratio =

Liquid Ratio =

Most Liquid Ratio =

Most Liquid Ratio =

receiveable turnover =

Debitor Turnover =

A/P Ratio =

Current Asset
Current Liabilities

Current Asset -Debtors


Current Liabilities

Cash + Bank+Markeetable Securitiets


Current Liabilities

C A -Inventory-Debtors-Prepaid Expenses
=
Current Liabilities

Net credit sales


Closing A/R

360
A/R Ratio

Net Purchases
Closing A/P

2007
1,240,430
= 2.2885107
542,025

2008
1,719,948
=
1,597,703

2007
1,234,419
= 2.2774208
542,025

2008
1,713,116
=
1,597,703

2007
76,827
= 0.1417407
542,025

2008
66,944
=
1,597,703

2007
1113498
= 2.0543296
542025

2008
1455407
=
1597703

2007
2,619,960
= 1225.4256
2,138

2008
3,013,752
=
71,611

2007
360
= 0.2937755
1225.425631

2008
360
=
42.0850428

2007
331,246.0
= 14.327249
23,120

2008
479,473.0
=
680,294

Turnover or A/P Ratio per Day =

360
A/P Ratio

Inventory Turn Over =

CGS
Closing Inventory

Time Period of Stock Turn Over =

360
inventory Turnover Ratio

Asset Turnover Ratio =

Total Net Sales


Fixed Assets

2007
360
= 25.126945
14.32724913
2007
2,242,296.00
= 45.894142
48,858

2008
360
=
0.704802629
2008
2,834,336.00
=
69,638.0

2007
360
= 7.8441383
45.89414221

2008
360
=
40.70099658

2007
=

#REF!
#REF!

2008
=

#REF!

2007
Asset Turnover Ratio =

Debt Ratio =

Debt Ratio =

TEAR Ratio =

Total Net Sales


Current Asset

Total Liabilities
Total Assets
To total assets
Total Debt
Total Assets

Operating Profit
Interest Expense
times invest earned ratio

#REF!
=
1,240,430

#REF!

#REF!
#REF!

2008
23,307,442
=
1,719,948

2007
1,296,758
= 0.3670052
3,533,350

2008
2,224,167
=
4,382,273

2007
6,011
= 0.0017012
3,533,350

2008
6,832
=
4,382,273

2007
322,558
= 4.2705379
75,531

2008
25,078
=
81,576

TEAR Ratio =

EBIT
Financial changes

Gross Profit Ratio =

Gross Profit
Sales

Operating Profit Ratio =

Operating Profit x 100


Sales

Return on Assets Ratio =

NPAT
Total Assets

Return on Assets Ratio =

NPAT
Total Assets - CL

Return on Share Holder Equity =

NPAT
Common Stock Value (Rs)

Return on Owed Funds =

Return on Capital Employed =

Total Net Sales


Current Asset

EBIT/ Operating Profit


Total Assets

2007
247,027
= 3.2705379
75,531

2008
(56,498)
=
81,576

2007
377,664.00
= 0.1441488
2,619,960

2008
179,416.00
=
3,013,752

2007
322,558
= 0.1231156
2,619,960

2008
25,078
=
3,013,752

2007
184,158
= 0.0521199
3,533,350

2008
10,354
=
4,382,273

2007
184,158
= 0.061564
2,991,325

2008
10,354
=
2,784,570

2007
184,158
= 0.0823387
2,236,592

2008
10,354
=
2,158,106

2007
2,619,960
= 2.1121385
1,240,430

2008
3,013,752
=
17,948

2007
247,027
= 0.069913
3,533,350

2008
(56,498)
=
4,382,273

Earning Per Sahre =

Price Earnig Ratio =

NPAT - (Dividend to Preffered Stock


# of Common Shares

MPS
EPS

2007
184,158,000
= 1.9267418
95580008

2008
10354000
=
95580008

2007
10
= 5.190109
1.9267418

2008
10
=
0.10833

2007
Payout Ratio/ Dividend payout =

Capital Gearing Ratio =

Cash Dividend
NPAT

Owed Capital
Total Capital

2008
=

#DIV/0!

2007
695,416
= 0.2371808
2,932,008

=
2008
1,013,787
=
3,171,893

2008
1.07651

2008
1.07224

2008
0.0419

2008
0.91094

2008
42.085

2008
8.55411

2008
0.7048

2008
510.781

2008
40.701

2008
8.84499

2008
#REF!

2008
13.5512

2008
0.50754

2008
0.00156

2008
0.30742

2008
-0.69258

2008
0.05953

2008
0.00832

2008
0.00236

2008
0.00372

2008
0.0048

2008
167.916

2008
-0.01289

2008
0.10833

2008
92.3105

2008
#DIV/0!

2008
0.31962