Efficiency Ratios a) Total capital turnover ratio = net sales/capital employed Net Sales Particulars Domestic Exports Total

Discount Net Sales Capital Employed Particulars Shareholders fund Long term borrowings Total TCTR =

Amount 9031.81 32.48 9064.29 -371.16 8693.13

Amount 2487.78 52.64 2540.42 3.42

b) Working capital turn over ratio = net sales/working capital Working Capital Particulars Current assets Current liabilities Working capital WCTR =

Amount 2777.59 -2290.08 487.51 17.83

c) Fixed assets turnover ratio = net sales/fixed assets Fixed assets = FATR = 1611.88 5.39

d) Stock/inventory turnover ratio = COGS/Average stock COGS Particulars Cost of material consumed Purchases of stick in trade changes inventories COGS Average Stock Particulars Opening stock Closing stock Average stock

Amount 4722.74 120.41 -115.07 4728.08

Amount 606.53 750.31 678.42

ITR =

6.97

e) Debtors turnover ratio = net credit sales/average debtors Average Debtors Particulars Opening balance Closing balance Average debtors

Amount 355.56 500.24 427.9

It is assumed that net credit sales = net sales DTR = 20.32

f) Creditors turnover ratio = net credit purchase/average creditors Average creditors Particulars Opening balance Closing balance Average creditors

Amount 931.89 1069.06 1000.475

Purchases = CTR

4886.52 4.88

Liquidity Ratios a) Current ratio = current assets/current liabilities Current assets Current liabilities Current Ratio = 2777.59 2290.08 1.21

b) Liquid ratio = liquid assets/current liabilities Liquid assets Particulars Current assets Inventories Liquid assets Liquid ratio =

Amount 2777.59 -1264.42 1513.17 0.66

Profitability Ratios a) Gross profit ratio = gross profit/net sales*100 Gross Profit

Particulars Net sales COGS Gross Profit GP Ratio =

Amount 8693.13 -4728.08 3965.05 46% b) Net profit ratio = net profit/net sales*100

Net profit = Profit after tax NP ratio

958.39 11%

c) Selling expenses ratio = selling expenses/net sales*100 Selling Expenses Particulars Advt & sales promotion exp Freight Cash discount Selling Expenses Selling expenses ratio =

Amount 338.59 346.5 369.03 1054.12 12%

d) Administrative expenses ratio = administrative expenses/net sales*100 Administrative expenses Particulars Rent Rates & taxes Water charges Insurance Printing Travelling Commission to directors Sitting fees: directors Audtor's remuneration IT expenses Legal expenses Training Donations Administrative expenses Admin expenses ratio =

Amount 72.13 19.7 2.67 5.34 31.7 41.25 1.88 0.25 1.19 18.69 10.9 8.42 0.87 214.99 2%

e) Financial expenses ratio = financial expenses/net sales*100 Financial expenses Particulars Bank charges

Amount 0.49

FOREX transactions Finance cost Premium on forward contract Financial expenses Financial expenses ratio =

26.34 30.82 0.72 58.37 0.67%

f) Operating ratio = (COGS + operating expenses)/net sales*100 Operating expenses = Selling exps + Admin exps + Financial exps Operating ratio = 70%

g) Operating profit ratio = operating profit/net sales*100 Operating profit Particulars Net Sales COGS selling exps admin exps Operating profit Operating profit ratio =

Amount 8693.13 -4728.08 -1054.12 -214.99 2695.94 31%

Return On Equity ROE = net profit after tax/equity share holders fund*100 Equity shareholders fund Particulars Share capital Reserves Capital redemption reserve Equity shareholders fund ROE =

Amount 95.92 2391.86 -0.5 2487.28 39%

Debt Equity Ratio Debt Equity Ratio = long term loans/shareholders fund Long term borrowings D/E ratio = 52.64 0.02

Return On Capital Employed ROCE = net profit before interest & tax/capital employed Net profit before interest & tax Particulars Profit before tax

Amount 1362.93

Interest cost Bank borrowings Bill discounting Foreign currency loans Other PBIT ROCE =

-0.8 -24.22 -1.21 -1.16 1335.54 0.53