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Catgory

Approach
Name
Cash generating activity
Activity
Day to Day activitInventory turnover
Efficient mgmt ofDays of Inventory on hand
Receivables turnover
Days of sales outstanding
Payables turnover
No of days payable
Working capital turnover
Fixed assets turnover
Total assets turnover
Liquidity
Short term ObligaCurrent ratio
Quick ratio
Cash ratio
Defensive interval ratio
Cash conversion cycle
Solvency
Long term ObligatDebt to assets ratio
Debt to capital ratio
Debt to equity ratio
Financial leverage ratio
Intrest coverage
Fixed charge coverage
Profitability
Ability to generate
Gross profit margin
Operating profit margin
Pretax margin
Net profit margin
Operating ROA
ROA
Return on total capital
ROE
Return on common equity
Valuation
Flow/Qty of assetP/E
Used for equity v P/CF
P/S
P/BV
Basic EPS
Dilted EPS
Cashflow per share
EBITDA per share
Dividends per share
Dividend payout ratio
Retention ratio
Sustainable growth rate
Industry specifiBusiness risk
Coefficient of varation of operati
Coefficient of varation of Net Inc
Coefficient of varation of Revnue
Capital adequacy banks
Monetary reserve requirement (cas

Credit Ratio

Liquid assets requirement


Net intrest margin
Retail ratios
Same (or comparable) store sales
Sales per square meter (or square
Services companiRevenue per employee
Net income per emloyee
Hotel
Average daily rate
Occupancy rate
8

Segment ratio Segmentation

Z-Score

Segment
Segment
Segment
Segment

margin
turnover
ROA
debt ratio

Numerator
COGS
No of days in period
Revenue
No of days in period
Purchases
No of days in period
Revenue
Revenue
Revenue
Current assets
Cash + short term marketable investments
Cash + short term marketable investments
Cash + short term marketable investments
DOH + DSO - No of days payable
Total debt
Total debt
Total debt
Average total assets
EBIT
EBIT + Lease payments
Gross profit
Operting profit
EBT (earnings before tax but after intrest)
Net income
Operting profit
Net income (Delever)
EBIT
Net income
Net income - Preferred dividends
Price per share
Price per share
Price per share
Price per share
Net income - Preferred dividends
Adjusted income available for ordinary shares
Cashflow from Operations
EBITDA
Common dividends declared
Common share dividends
ROE x Retention rate
Std Dev of operating income
Std Dev of Net Income
Std Dev of Revenue
Various components of capital
Reserves held at central bank

Approved readily marketable securities


Net intrest income
Average revenue growth year over year for stores open in both periods
Revenue
Revenue
Net Income
Room revenue
No of rooms sold

Segment
Segment
Segment
Segment

profit (loss)
revenue
profit (loss)
Liabilities

Denominator
Average Inventory
Inventory turnover
Average Receivables
Receivables turnover
Average trade payable
Payables turnover
Average Working capital
Average Net fised assets
Average total assets
Current liabilities
Current liabilities
Current liabilities
Daily cash expenditure
Total assets
Total Debt + Total shareholder's equity
Total shareholder's equity
Average total equity
Intrest payment
Intrest payment + Lease payment
Revenue
Revenue
Revenue
Revenue
Average total assets
Average total assets
Short & long term debt + equity
Average total equity
Average common equity
Earnings per share
Cashflow per share
Sales per share
Book Value per share
Weighted average no of ordinary shares O/S
Weighted average no of ordinary and potential ordinary shares O/S
Weighted average no of ordinary shares O/S
Weighted average no of ordinary shares O/S
Weighted average no of ordinary shares O/S
Net income attributable to common shares

Average operationg income


Average Net Income
Average Revenue
Various measures as Risk-weighted assets, market risk exposure, or level of operational risk assum
Specified deposit liabilities

Specified deposit liabilities


Total intrest earning assets
r year for stores open in both periods
Total retail space in square meters (or square foot)
Total number of employees
Total number of employees
No of rooms sold
No of rooms available

Segment
Segment
Segment
Segment

revenue
assets
assets
assets

el of operational risk assumed.

Liq
CR
Act
Rec
Inv
Pay
CCC
Sol
LDE
TDE
DA
IC
Pro
GM
OM
NM
ROE

1.28

1.25

0.76

0.50

0.91

947.31
188.93
69.99
692.01
841.27 1,810.83
1,052.90 -1,118.32 -1,440.38
586.42 2,148.53 3,321.20

491.90
2,023.93
-126.25
2,642.08

595.87
2,489.45
129.74
2,955.57

0.00
0.10
0.07
4

0.00
0.00
0.00
24

0.00
0.06
0.04
-5

0.02
0.87
0.39
-5

0.06
1.94
0.51
-9

63%
1%
1%
11%

68%
7%
6%
8%

71%
-51%
-51%
9%

78%
-54%
-50%
10%

54%
-43%
-44%
36%

Equity & Liabilites


Shareholder's Fund
Share Capital
Reserves
Non Current Libilities
Long term Borrow
Deferred Tax
Long term Prov
Current Liabilites
Short term borrow
Trade Payables
Other current liabilities
Short term prov
Total
Assets
Non Current Assets
Fixed assets
Tangible assets
Intangible assets
Non Current Inv
Long term loans
Other non current assets
Current assets
Inventories
Trade Receiavable
Cash
Short term Loan
Other current assets
Total

2015

2014

2013

29,000
25,730

29,000
25,180

29,000
22,443

0
0
263

0
0
216

12
0
171

5,320
8,572
7,894
354
77,132

0
4,333
4,070
251
63,050

3,125
6,366
9,022
169
70,309

48,528
48
0
217
0

52,014
48
0
204
0

55,905
0
0
186
0

4,191
15,637
1,308
7,203
0
77,132

3,430
2,384
312
4,658
0
63,050

6,332
839
895
6,050
101
70,309

2012

2011

29,000
44,768

29,000
14,400

1,199
0
192

2,490
4,319
105

62,770
13,428
5,165
7,638
164,161

81,521
20,258
12,858
969
165,920

119,182
0
0
0
60

57,741
2
3,515
0
0

9,222
10,158
894
16,572
8,073
164,161

49,706
25,652
1,791
27,315
197
165,920

INCOME
Revenue from Op
Other Income
Total Revenue
Expenses
Cost of Material
Chng in Inventories
Employee Exp
Finance cost
Dep & Amt
Other Exp
Total Exp
PB Expt
Expt
Prior peroid
PBT
Tax
Current tax
Earlier tax
Deferred tax
Profit
EPS
Basic
Diluted
Emp Cost adjusted (12%) EPS
Price
Actual P/E
Adjusted P/E

2015
5,973
52
6,025

2014
4,553
52
4,605

2013
3,963
413
4,376

2012
6,014
1,523
7,537

2,210
-135
1,127
11
395
2,360
5,968
57
-5
0
52

1,488
10
553
12
342
1,906
4,311
294
0
10
304

1,276
133
512
524
436
3,010
5,892
-1,516
-671
-24
-2,210

1,663
3,908
629
947
538
3,777
11,462
-3,924
-161
0
-4,085

0
0
0
52

0
-30
0
274

0
-22
0
-2,232

-1
-142
432
-3,796

0.18
0.18

0.94
0.94

-7.70
-7.70

-13.09
-13.09

Mar-15
370.65

Dec-14
311.81

0.16
17.3
95.69
110.03

2011
15,690
24
15,713

1 yr

3 yr

4 yr

31%
-2%
31%

0%
-68%
-7%

-21%
21%
-21%

7,288
5,232
1,821
896
564
6,734
22,535
-6,822
0
0
-6,822

-83%

-123%

#VALUE!

-1
-422
268
-6,977

-81%

-124%

#VALUE!

-24.06
-24.06
Sep-14
235.68

Jun-14
208.39

2015
99%
1%
100%

2014
99%
1%
100%

2013
91%
9%
100%

2012
80%
20%
100%

2011
100%
0%
100%

37%
-2%
19%
0%
7%
39%
99%
1%
0%
0%
1%

32%
0%
12%
0%
7%
41%
94%
6%
0%
0%
7%

29%
3%
12%
12%
10%
69%
135%
-35%
-15%
-1%
-51%

22%
52%
8%
13%
7%
50%
152%
-52%
-2%
0%
-54%

46%
33%
12%
6%
4%
43%
143%
-43%
0%
0%
-43%

0%
0%
0%
1%

0%
-1%
0%
6%

0%
0%
0%
-51%

0%
-2%
6%
-50%

0%
-3%
2%
-44%

Employee cost increased in 2015, had it been consistent percentage of sales, it would have given a
Co got rid of Debt in 2014
Sales dropped drastically in 2014 and started increasing thereof.
What happened in 2014???
Aggressive accounting? Receivable increased?
Promotor's holding has increased slightly in 2012, possibilly because of allotment

it would have given a high EPS.