Balance sheet analysis:

1. current Ratio= Current Assets/ Current Liabilities.

2016-2017 =1683860493.63/585402409.21

Current ratio = 2.87

2017-2018= 2098317387.25/800116612.95

Current ratio = 2.622

Analysis

The standard norm is that 2: 1which means that every one rupee of current
liability is appropriately covered by two rupees of current assets. In the above
example the company has current assets 2. 62 times larger than current liability;
the company has 2. 62 of current assets available to pay for it.

1. Total Assets Turn Over Ratio

Net Sales /Total Assets.

= 12824490425.17/2756900571.14

Total Assets Turn Over Ratio = 4.6517

Assets turnover ratio of komul is 4.6517.

Cost of goods sold:

Opening stock = 477632382.79
(+) purchases =10045702311.53
(-) closing stock = 537414032.30

Total CGS =9985920662.02

Gross profit = Net sales –cost of goods sold

GP = 12824490425.17-9985920662.02

GP = 2838569763.15

2. Gross profit ratio = gross profit/Net sales*100

Gross profit ratio =2838569763.15/12824490425.17*100
Gross profit ratio = 22.13
The gross profit ratio is 22.13%. it means the company may reduce the selling
price of its products by 22.13% without incurring any loss.

3. Net Profit Ratio = Net Profit after tax/ Net Sales *100
= 32982099.84/12824490425.17*100
Net Profit Ratio =0.25%

Profit and Loss:

During 2017-18, the unions turn over is Rs 1314.09 crores with provisional profit of Rs.
19.74 crores. In this financial year, the union paid an average of Rs 25.95 per kg to milk
producers.