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1.

Liquidity Ratio :
1.
nt Ratio :
Current Asset
Current Liability

Current Ratio

Curre
2013
4504.32
2919.12

2014
4189.19
1980.25

Current Assets
Current Liabilities

2015
4869.65
2414.15

x 100

Current Ratio (2013) = 1.54 : 1


Current Ratio (2014) = 2.11 : 1
Current Ratio (2015) = 2.01 : 1
Average = 1.88
2.
Ratio :

Quick

Quick Asset
Quick Liability

2013
3576.86
2919.12

Quick Ratio

2014
3378.63
1980.25

Quick Assets
Quick Liabilities

2015
3060.62
2414.15

x 100

Quick Ratio (2013) = 1.22 : 1


Quick Ratio (20134 = 1.70 : 1
Quick Ratio (2015) = 1.26 : 1
Average = 1.39

3.
Equity Ratio :

Long term debt


Shareholders fund =
Common stock+ retain
earnings+ capital surplus
+ preferred stock

Debt

2013
2457.0
6
5307.3
2

Debt-equity Ratio

2014
3034.6
9
5701.2
3

Longterm debt
Shareholders Fund

2015
2715.8
6
6043.2
7

x 100

Debt-Equity Ratio (2013) = 0.46 : 1


Debt-Equity Ratio (2014) = 0.53 : 1
Debt-Equity Ratio (2015) = 0.44 : 1
Average = 0.48
4.
etary Ratio :
Shareholders Fund
Total Assets Intangible
asset

Propri
2013
2014
5307.32 5701.2
3
7764.38 8735.9
2

Proprietary Ratio

SHF
Total Assets

2015
6043.2
7
8759.1
3

x 100

Proprietary Ratio (2013) = 0.68 : 1

Proprietary Ratio (2014) = 0.65 : 1


Proprietary Ratio (2015) = 0.69 : 1
Average = 1.01
5.
Asset To Proprietors Fund Ratio:

Fixed Asset
Shareholders
Fund

2013
1911.67
5307.32

2014
1872.06
5701.23

Assets
Shareholders Fund

F.A. to P.F. Ratio

Fixed

2015
1900.50
6043.27

x 100

Fixed Asset to Proprietors Fund Ratio (2013) = 0.36


:1
Fixed Asset to Proprietors Fund Ratio (2014) = 0.32
:1
Fixed Asset to Proprietors Fund Ratio (2015) =
0.31 : 1
Average = 0.33
7. Long Term Fund to Fixed Asset Ratio:

Long term
Fund

2013

2014

2015

2457.06

3034.69

2715.86

Fixed Asset

1911.67

L.T. to F.A. Ratio

1872.06

Long Term Fund


Assets

1900.50

x 100

Long term Fund to Fixed Asset Ratio (2013) =


1.28 : 1
Long term Fund to Fixed Asset Ratio (2014) =
1.62 : 1
Long term Fund to Fixed Asset Ratio (2015) =
1.43 : 1
Average = 1.44

2.
tability Ratio :

Prof

1.
Proft Ratio:

Gross

Particular
Gross Profit
Net Sales

2013
1242.91
8529.87

2014
913.02
8689.64

Gross Profit Ratio

Gross Profit
Net Sales

2015
1233.58
10082.06

x 100

Gross Profit Ratio (2013) = 14.57%


Gross Profit Ratio (2014) = 10.51%
Gross Profit Ratio (2015) = 12.24%
Average = 11.11

2.
Operating Ratio:
Particular
COGS
Net Sales

Direct

2013
5044.7
7
8529.8
7

Direct Operating Ratio

2014
5286.11
8689.64

COGS
Net Sales

2015
5914.3
1
10082.
06

x 100

Direct Operating Ratio (2013) = 59.14%


Direct Operating Ratio (2014) = 60.83 %
Direct Operating Ratio (2015) =58.68 %
Average = 59.55
3.
Opera
ting Proft Ratio:
2013
2014
Particular
Operating Profit 1046.37 927.87
8529.87 8689.64
Net Sales

Operating Profit Ratio

OPerating Profit
Net Sales

2015
1038.83
10082.06

x 100

Operating Profit Ratio (2013) = 12.67%


Operating Profit Ratio (2014) = 10.68%
Operating Profit Ratio (2015) = 10.30%
Average = 11.22

4.
Proft Ratio:

Net

2013
Particular
Net Profit After Tax 643.32
8529.87
Net Sales

Net Profit Ratio

2014
436.07
8689.64

PAT
Net Sales

2015
637.97
10082.0
6

x 100

Net Profit Ratio (2013) = 7.55%


Net Profit Ratio (2014) = 5.02%
Net Profit Ratio (2015) = 6.33%
Average = 6.3
5.Return On Capital Employed ratio:
2013
2014
2015
Net profit after tax 1886.23 1349.09 1871.55

+ interest
Capital Employed= 7764.38 8735.92 8759.13
shareholders fund +
LTD
Return on C.E. Ratio

PAT + Interest
Total C . E .

x 100

Return on Capital Employed Ratio (2013) = 24.29%


Return on Capital Employed Ratio (2014) = 15.44%
Return on Capital Employed Ratio (2015) = 21.37%
Average = 20.37
6.Return On Shareholders Fund:
2013
Net profit after tax 643.32
Shareholders Fund 5307.32

Return on SH fund Ratio

2014
436.07
5701.23

2015
637.97
6043.27

PAT
Shareholders fund

X 100

Return On Shareholders Fund (2013) = 12.12%


Return On Shareholders Fund (2014) = 7.64%
Return On Shareholders Fund (2015) = 10.56%
Average = 10.17

3. Activity Ratio :
1.
ng Capital Turnover Ratio:
Cost Of Good sold

Worki

2013
5044.7
7

2014
5286.
11

2015
5914.
31

Net working Capital


Working Capital turnover Ratio

COGS
Net Working Capital

Working Capital Turnover Ratio (2013) = 6.75


times
Working Capital Turnover Ratio (2014) = 8.49
times
Working Capital Turnover Ratio (2015) = 5.61
times
Average = 6.95
2.Debtors Turnover Ratio:
Net Credit Sales
Avg. Account
Receivable

2013
8529.
87
987.6
7

Debtors Turnover Ratio

2014
2015
8689.64 10082.0
6
2443.33 2469.32

Net Credit Sales


Avg . A /c Receivable

Debtors Turnover Ratio (2013) = 8.64 times


Debtors Turnover Ratio (2014) = 3.55 times
Debtors Turnover Ratio (2015) = 4.08 times
Average = 5.42
Avg. Collection Period:
Avg. Collection Period

365 days
Debtors Turnover Ratio

Avg. Collection Period (2013) = 42 days


Avg. Collection Period (2014) = 102 days
Avg. Collection Period (2015) = 89 days
Average = 77.67
3.
Asset Turnover Ratio:

Fixed

2013
2014
Cost Of Good sold 5044.77 5286.11
Net Fixed Asset 1911.67 1872.06

2015
5914.31
1900.50

Intangible Asset
Fixed Asset Turnover Ratio

Net
COGS
Assets

Fixed Asser Turnover Ratio (2013) = 2.64


Fixed Asset Turnover Ratio (2014) = 2.82
Fixed Asset Turnover Ratio (2015) = 3.11
Average = 2.86