Profit loss account

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 Financial expenses Depreciation Other write offs Adjusted PBT Tax charges Adjusted PAT Non recurring items Other non cash adjustments Reported net profit Earnigs before appropriation Equity dividend Preference dividend Dividend tax Retained earnings

Balance sheet Sources of funds
Owner's fund Equity share capital Share application money

Preference share capital Reserves & surplus Loan funds Secured loans Unsecured loans Total Uses of funds Fixed assets Gross block Less : revaluation reserve Less : accumulated depreciation Net block Capital work-in-progress Investments Net current assets Current assets. loans & advances Less : current liabilities & provisions Total net current assets Miscellaneous expenses not written Total Notes: Book value of unquoted investments Market value of quoted investments Contingent liabilities Number of equity sharesoutstanding (Lacs) .

820.667.16 293.69 -1183.78 448.38 8.38 67.04 180.836.87 2.74 1364.28 c w c em 719.72 10.02 108.49 t f 3498.58 13.65 582.168.18 113.76 3.88 499.753.Mar ' 09 12.572.861.76 3393.05 427.303.53 399.281.98 Mar ' 09 39.94 - .56 1.58 1.36 1.7 1.66 1.325.

183.879.24 3.71 120.54 3.760.88 .54 1996.56 1.3.27 942.49 3.205.76 3.14 2.90 -1.75 1.55 100.368.516.022.879.24 2.14 40.573.81 78.305.

LIQUDITY RATIO CURRENT RATIO QUICK RATIO ABSOULATE LIQUID RATIO EFFICIENCY RATIO STOCK TURNOVER RATIO INVENTORY CONVERSION RATIO DEBTOR TURNOVER RATIO AVERAGE COLLECTION PERIOD CREDITORS TURNOVER RATIO AVERAGE PAYMENT PERIOD WORKING CAPITAL TURNOVER RATIO LEVARGE/ CAPITAL STURUCTURE RATIO DEBT EQUITY RATIO DEBT TO TOTAL CAPITAL RATIO PROPRIETARY RATIO .HERO HONDA MOTORS LTD.

TAX PROFIT MARGIN NET PROFIT MARGIN EXPENSES RATIO COGS RATIO OPERATING EXPENSES RATIO OPERATING RATIO RELATED TO INVESTMENT RETURN ON SHAREHOLDER.S INVESTMENT RETURN ON EQUITY CAPITAL EARNING PER SHARE DIVIDENT PER SHARE DIVIDENT PAY OUT RATIO EARNING YIELD RATIO DIVIDENT YIELD RATIO .INTEREST COVERAGE RATIO DIVIDENT COVERAGE RATIO DEBT SERVICE COVERAGE RATIO PROFITABILITY RATIO GROSS PROFIT MARGIN OPERATIING PROFIT MARGIN PRE.

PRICE EARNING RATIO BOOK VALUE PER SHARE RETURN ON ASSESTS RETURN ON CAPITAL EMPLOYED ASSETS/ INVESTMENT TURNOVER RATIO TOTAL ASSETS TURNOVER RATIO FIXED ASSETS TURNOVER RATIO CAPITAL TURNOVER RATIO CURRENT ASSETS TURNOVER RATIO WORKING TURNOVER RATIO .

31 / 2205.14/2205.1 365 / 1.38 12356.79 Long-Term Debt/Shareholder’s Equity Long-Term Debt/Permanent Capital Proprietor’s Fund/Total Assets . of Working Days/Creditors Turnover Ratio Cost of Sales/Average Net Working Capital 12356.90 542.62 2622.90 Quick Assets/CL Absolute Liquid Assets/CL COGS/Average Inventory at Cost Days in a year/Inventory Turnover Ratio Net Credit Annual Sales/Average Debtors No.49 / 2205.90 695.88 / 447.96 365 / 38. of Working Days/Debtors Turnover Ratio Net Credit Annual Purchases/Average Creditors No.FORMULA CA/CL calculations 1022.88 / 321.38 365 / 27.86 / 1459.

of Ordinary Shares Outstanding (Total dividend given to equity shareholders/Total net profit belonging to equity sharehol (EPS/Market Value per Share) X 100 (DPS/Market Value per Share) X 100 64. of Outstanding Equity Shares Dividend Paid to Ordinary Shareholders/No.EBIT/Interest EAT/Preference Dividend 1781.88 *100 (COGS/Net Sales) X 100 (Operating Expenses/Net Sales) X 100 (COGS + Operating Expenses/Net Sales) X 100 (Net Profit After Tax/Shareholders’ Funds) X 100 (Net Profit After Tax – Preference Dividend)/Equity Share Capital (Net Profit After Tax – Preference Dividend)/No.46 / 31.46 / 12356.68 1281.88 1930.55 *100 .88 *100 1281.2 / 1600.88 * 100 1781.44 / 12356.76 / 12356.44 / 12356.76 / 00 (EAT + Interest + Depreciation + Other Non Cash Expenses)/Instalment (Gross Profit/Net Sales) X 100 EBIT/Net Sales EBT/Net Sales EAT/Net Sales 1930.

of Equity Shares Outstanding (Net Profit After Tax/Average Total Assets) X 100 EBIT/Average Capital Emloyed 1281.88 / 3498.76 / 3498.88 / 719.69 12356.49 12356.98 12356.88 / 1364.88 / (1183.49 COGS or Sales/Average Total Assets COGS or Sales/Average Fixed Assets COGS or Sales/Average Capital Employed COGS or Sales/Average Current Assets COGS or Sales/Net Working Capital 12356.46 / 3393.Market Price per Share/EPS Net Worth/No.74 12356.76) .74 1781.88 / 3393.

RATIO 0.38 9.24 38.31 0.62 13.9 nil nil .5 27.46 0.2 1.79 203.

3 37.25 .2 nil nil 15.5 4.6 14.4 15.6 10.01 1.8 64.56.2 20 36.

7 190.15.64 17.33 0.16 10.36 52 3.05 3.4 .53 9.

46 0.02 97.72 2.53 36.95 60.ratio (post tax) Component ratios Material cost component (% earnings) Selling cost Component Exports as percent of total sales Import comp.05 142.79 0.97 5.02 0.) Net operating income per share (Rs) Free reserves per share (Rs) Mar ' 09 58.34 0.23 188.84 30.01 0. st loans) Quick ratio Inventory turnover ratio Payout ratios Dividend payout ratio (net profit) Dividend payout ratio (cash profit) Earning retention ratio Cash earnings retention ratio Coverage ratios Adjusted cash flow time total debt Financial charges coverage ratio Fin.19 73. consumed Long term assets / total Assets .5 67. charges cov.31 47.22 10.15 71.73 33.Ratios Per share ratios Adjusted EPS (Rs) Adjusted cash EPS (Rs) Reported EPS (Rs) Reported cash EPS (Rs) Dividend per share Operating profit per share (Rs) Book value (excl rev res) per share (Rs) Book value (incl rev res) per share (Rs. in raw mat.24 20 87.76 113.82 Profitability ratios Operating margin (%) Gross profit margin (%) Net profit margin (%) Adjusted cash margin (%) Adjusted return on net worth (%) Reported return on net worth (%) Return on long term funds (%) Leverage ratios Long term debt / Equity Total debt/equity Owners fund as % of total source Fixed assets turnover ratio Liquidity ratios Current ratio Current ratio (inc.55 64.72 43.33 14.01 65.45 31.46 0.73 4.36 0.3 10.33 0.79 617.

98 .Bonus component in equity capital (%) 59.

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