Presented by: Rutwik Pandya

Submitted to : priyanka mam

Co : Rishi Laser Ltd
Ratio analysis

13 Market value of quoted investments 0.11 0.07 Less : current liabilities & provisions 42.75 Total 100.18 100.33 102.88 8.55 43.75 Less : revaluation reserve - - Less : accumulated depreciation 41.99 8.64 Share application money - - Preference share capital - - Reserves & surplus 42.90 26.93 86.98 Current assets.Balance sheet Mar ' 12 Mar ' 11 8.70 Gross block 106.35 41.60 66.91 - - Miscellaneous expenses not written Total 100.39 Number of equity sharesoutstanding (Lacs) .02 Net block 64.16 Total net current assets 25.77 Equity share capital Unsecured loans 7.44 34.55 Secured loans 41.08 Investments 8.73 Capital work-in-progress 0.33 102.70 39. loans & advances 68.34 Contingent liabilities 0.13 8.44 8.74 66.53 - 89.70 Book value of unquoted investments 8.82 0.

42 8.14 Reported net profit 0.60 87.11 19.Profit loss account Mar ' 12 Mar ' 11 154.42 7.50 1.48 21.92 6.88 8.93 - - Adjusted PBT 0.46 5.33 18.85 Adjusted PAT 0.61 97.61 124.78 - - 136.78 21.89 Tax charges 0.19 0.18 7.64 5.29 Earnigs before appropriation 7.09 145.46 5.08 Preference dividend - - Dividend tax - 0.83 Financial expenses 9.28 17.71 Income Operating income Expenses Material consumed Manufacturing expenses Personnel expenses Selling expenses Adminstrative expenses Expenses capitalised Cost of sales Operating profit Other recurring income Adjusted PBDIT Other write offs Retained earnings .71 6.11 17.05 Non recurring items - 0.97 Equity dividend - 1.51 - - 12.01 Depreciation 8.26 7.81 12.30 0.10 Other non cash adjustments - 0.

63 0.62 1.38 55.76 13.53 2.29 3.60 -1.98 9.73 6.58 6.09 53.52 Inventory turnover ratio 7.51 12.48 13.37 15.08 1.09 58.54 12.82 Quick ratio 1.40 171.05 Total debt/equity 0.80 6.13 Gross profit margin (%) 5.70 18.) 57.69 1.36 4.05 0.34 14.44 18.34 4.17 Current ratio 1.86 Reported cash EPS (Rs) 9.62 39.15 1.12 1.29 23.95 5.69 0.72 2.69 Reported return on net worth (%) 0.18 -1.45 -1.49 Per share ratios Dividend per share Net operating income per share (Rs) Free reserves per share (Rs) Profitability ratios Operating margin (%) Return on long term funds (%) Leverage ratios Owners fund as % of total source Fixed assets turnover ratio Liquidity ratios .62 1.38 55.98 5.77 53.29 Long term debt / Equity 0.54 6.19 12.21 7.38 45.89 10.95 1.95 1.61 1.33 8.19 143.35 168.90 131.77 53.09 58.65 10.69 -3.53 13.52 1.71 0.57 1.69 9.89 1.31 7.26 1.69 15.93 Adjusted cash EPS (Rs) 9.25 - - 2.75 - - 43.89 Book value (excl rev res) per share (Rs) 57.71 10.61 1.77 - 1.84 1.69 15.22 11.88 Net profit margin (%) 0.89 10.30 8.02 8.45 1.53 51.44 9.05 2.86 44.57 10.64 42.84 Reported EPS (Rs) 0.75 1.96 -3.05 1.89 6.48 9.43 Adjusted cash margin (%) 5.08 Current ratio (inc.05 1.16 48.05 1.44 24.Ratios Mar ' 12 Mar ' 11 Mar ' 10 Mar ' 09 Mar ' 08 Adjusted EPS (Rs) 0.29 2.71 Adjusted return on net worth (%) 0.60 8.32 34.50 6.40 Book value (incl rev res) per share (Rs.00 Operating profit per share (Rs) 19.09 53.80 12.54 132.89 17.17 1. st loans) 1.50 5.15 1.

30 100.00 90.00 75.22 Payout ratios .49 Cash earnings retention ratio 100.88 Earning retention ratio 100.Mar ' 12 Mar ' 11 Mar ' 10 Mar ' 09 Mar ' 08 Dividend payout ratio (net profit) - 23.05 100.97 Dividend payout ratio (cash profit) - 9.00 82.00 100.80 - - 38.52 - - 17.00 - 61.

THANK YOU .