NISSAN MOTORS

PROFITABILITY RATIO:

GROSS PROFIT RATIO

NET PROFIT RATIO
OPERATING PROFIT RATIO
OPERATING RATIO

RETURN ON INVESTMENT

GROSS PROFIT RATIO = GROSS PROFIT X 100

SALES
Gross profit = sales cost of goods sold
Cost of goods sold = opening stock + purchases closing stock
Or
Sales gross profit
2013 = gross profit = 1846457 X 100 = 17.61
10482520

2014 = gross profit = 2133866 X 100 = 18.75

11375207

YEAR RATIO
2013 17.61
2014 18.75

GROSS PROFIT TABLE

 GROSS PROFIT

18.8
18.6
18.4
18.2
18
17.8
17.6
17.4
17.2
17
2013 2014

Series 1

NET PROFIT RATIO = NET PROFIT X 100

SALES

NET PROFIT = gross profit administrative expenses selling expenses

distribution expenses financial expenses
2013 = 1846457 134809 = 1711648
2013 = 1711648 X 100 = 16.32
10482520

2014 = 1922014 X 100 = 16.89

11375207

YEAR RATIO
2013 16.32
2014 16.89
 NET PROFIT RATIO

16.9
16.8
16.7
16.6
16.5
16.4
16.3
16.2
16.1
16
2013 2014

Series 1

OPERATING PROFIT RATIO = OPERATING PROFIT X 100

SALES
Net profit + non operating expenses non-operating income

= 1711648 + 28677 17064

= 1723261
2013 = 1723261 X 100 = 16.43
10482520

2014 = 1922014 + 29167 25323

= 1925858
= 1925858 X 100 = 16.93
11375207

YEAR RATIO
2013 16.43
2014 16.93
 OPERATING PROFIT RATIO

17
16.9
16.8
16.7
16.6
16.5
16.4
16.3
16.2
16.1
2013 2014

Series 1

OPERATING RATIO = COST OF GOODS SOLD + OPERATING EXPENSES X

100

SALES

2013 = COST OF GOODS SOLD = 8636063 + 1348092 X 100

10482520

= 95.24
2014 = 9241341 + 1544305 X 100
11375207

= 94.82

YEAR RATIO
2013 95.24
2014 94.82
 OPERATING RATIO

95.3
95.2
95.1
95
94.9
94.8
94.7
94.6
2013 2014

Series 1

RETURN ON INVESTMENTS = NET PROFIT X 100

INVESTMENTS
2013 = 1711648 X 100 = 13.76
1243753

2014 = 1922014 x 100 = 142.6

1347619
RETURN ON INVESTMENT TABLE

YEAR Ratio
2013 13.76
2014 14.26
 RETURN ON INVESTMENT

14.3
14.2
14.1
14
13.9
13.8
13.7
13.6
13.5
2013 2014

Series 1

MAHINDRA MOTORS
PROFITABILITY RATIO:
GROSS PROFIT = GROSS PROFIT X 100
SALES
GROSS PROFIT = SALES- COST OF GOODS SOLD
= 41168.26 32748.11 = 8420.15 X 100
40441.16
= 20.82
2014 = 41553 32274.51 X 100 = 22.91
40508.50

GROSS PROFIT TABLE

YEAR RATIO
2013 20.82
2014 22.91
 GROSS PROFIT RATIO

23
22.5
22
21.5
21
20.5
20
19.5
2013 2014

Series 1

NET PROFIT RATIO = NET PROFIT X 100

SALES
2013 = 5491.99 X 100 =13.55
40508.50

2014 = 5349.09 X 100 =13.22

40441.16

NET PROFIT RATIO TABLE

YEAR RATIO
2013 13.55
2014 13.22
 NET PROFIT RATIO

13.55
13.5
13.45
13.4
13.35
13.3
13.25
13.2
13.15
13.1
13.05
2013 2014

Series 1

OPERATING PROFIT RATIO = OPERATING PROFIT X 100

SALES
2013 = 4709.30 X 100 = 11.64
40441.16

2014 = 4721.21 X 100 = 11.65

40508.50

OPERATING PROFIT RATIO TABLE

YEAR RATIO
2013 11.64
2014 11.65
 OPERATING PROFIT RATIO

11.65
11.65
11.65
11.64
11.64
11.64
11.64
11.64
11.63
2013 2014

Series 1

OPERATING RATIO = COST OF GOODS SOLD + OPERATING EXPENSES X

100

SALES
2013 = 30613.59 3071.06 X 100 = 68.10
40441.16

2014 = 29502.58 3787.45 X 100 = 63.48

40508.50
OPERATING PROFIT TABLE

YEAR RATIO
2013 68.10
2014 63.48
 OPERATING PROFIT RATIO

69
68
67
66
65
64
63
62
61
2013 2014

Series 1

RETURN ON INVESTMENTS = NET PROFIT X 100

INVESTMENTS
2013 = 5349.09 X100 = 45.20
11833.46

2014 = 5491.99 X100 = 48.26

11379.85

RETURN ON INVESTMENT TABLE

YEAR RATIO
2013 45.20
2014 48.26
 RETURN ON INVESTMENT RATIO

48.5
48
47.5
47
46.5
46
45.5
45
44.5
44
43.5
2013 2014

Series 1

COMPARISION OF RATIOS OF BOTH THE COMPANYS:

RATIO FOR NISSAN MAHINDRA

THE YEAR
OF 2014
GP 18.75 22.91

NP 16.89 13.5

OP P 16.93 11.65

OP 94.82 63.48

ROI 14.26 48.26

 Chart Title

100
90
80
70
60
50
40
30
20 MAHINDRA
10
NISSAN
0
GP NP OP P OP ROI

NISSAN MAHINDRA