Assets Turnover Ratio: This ratio establishes a relationship between total assets and sales.

This ratio enables to know the efficient utilization of total assets of a business.

TABLE 6: This table showing Assets Turnover Ratio

Year Net Sales Total Assets Assets Turnover

Ratios(%)

2015-16 302.76 334.00 0.90

2016-17 270.84 366.41 0.73

2017-18 236.50 370.79 0.63

GRAPH 6:This graphshowingAssets Turnover Ratio

 Assets Turnover Ratio
1

0.9

0.8

0.7

0.6
Assets Turnover Ratios
0.5

0.4

0.3

0.2

0.1

0
2015-16 2016-17 2017-18

Interpretation:

Ideal ratio is 2 times. High ratio indicates efficient utilization and ratio less than 2 indicates
underutilized. Assets turnover ratio is not more than 2 in any of last 3 years. But it is in
decreasing order which indicates that company improving its ability to utilize its assets
efficiently.

Gross Profit Ratio: It expresses the relationship of gross profit to net sales and is expressed
in terms of percentage.

TABLE 7: This table showing Gross Profit Ratio

Year Gross Profit Net Sales Gross Profit

Ratio (%)

2014-15 8.21 302.76 2.7

2015-17 4.38 270.84 2

2017-18 23.49 236.50 9

GRAPH 7: This graphshowingGross Profit Ratio

10
9
8
7
6
5
9
4
3
2
1 2.7
2
0
2014-15 2015-17 2017-18

Gross Profit Ratio

Interpretation:

Higher the gross profit ratio better the results. As per graph-9 the rate of gross profit is come
high in 2017-18 compare to previous year is not a good sign. It may be because of unfavourable
purchasing, the instability of management to develop sales volume thereby making it impossible
to buy goods in large volume.
Net Profit Ratio: It expresses the relationship between net profits after taxes to sales.
Measure of overall profitability useful to proprietors, as it gives an idea of the efficiency as well
as profitability of the business to a limited extent.

TABLE 8: This table showing Net Profit Ratio

Year Net Profit Net Sales Net Profit

Ratio (%)

2015-16 120.92 302.76 0.39

2016-17 137.75 270.84 0.51

This graph showing Net Profit Ratio

 Net Profit Ratio
Net Profit Ratio
0.51 0.51

0.39
net profit ratio

2015-16 2016-17 2017-18

years

Interpretation:

Higher the ratio better is the profitability. Graph-10 shows that company net profit ratio has
increasing order so it indicates that better profitability ratio.
 CHAPTER6

LEARNINGS AND EXPERIENCE

There was a great opportunity for me to do my project work there. I was involved in many
promotional schemes in sales, learnt about the Retail sector, company’s history, how they
promote the company, how to manage sales department to get more sales, etc.
I started my project work in the company as well as I was looking at other works that was
allotted to me. The best learning experience was that I started from the very basics of getting the
overall idea. From this project, it helped me to understand the customer behavior and what they
are look for also I learnt how to handle customer obligations and communicate with a customer
in a better way.

This helped me get useful insight and understanding of various apparel products, the market
details about them and the benefits provided by them to the customers. Apart from the assigned
roles and responsibilities, the Store manager provides the some inputs related to the sales and
promotional schemes of Kanva Mart. And how they are arranging sales and how they make
strategies to increase sales, about their corporate culture and organizational structure.

I had a very pleasant learning there. I got to know about how the marketing takes place and its
working style of different departments. The guide helps me to understand how to handle the
people in the shop. In conclusion, I would like to state that by the experience of this project, the
theoretical knowledge has no meaning without the practical approach. Both theoretical and
practical knowledge serves as the two faces of the same coin. This learning experience is
valuable for me because I got an opportunity to understand the market situations and customer
values.