S. No. Name of the Formula Calculation Interpretation
Ratio A. PROFITABILITY RATIOS 1. Net Profit Margin EAT/ Net Sales 2018: 948/9206*100= 10.29% 2017: 843.6/8312*100= 10.14%
2. Return On Equity EAT/Equity 2018:
948/3235.28*100= 29.30% 2017: 843.6/3235.28*100= 26.07% 3. Return On Assets EAT/ Average Total 2018: Assets 948/4627.30*100= 20.48% 2017: 843.6/4627.30*100= 18.23% B. EFFICIENCY RATIOS 4. Asset Turnover Net sales/Average 2018: Ratio Total Assets 9206/4151.72= 2.21 times 2017: 8312/4151.72= 1.99 times 5. Debtor Turnover Net Sales/Average 2018: Ratio debtors 9206/178.36= 51.61 times 2017: 8312/178.36= 46.60 times 6. Inventory Turnover Net Sales/Average 2018: Ratio Inventory 9606/291.27= 31.60 times 2017: 8312/291.27= 28.53 times C. LIQUIDITY RATIOS 7. Current Ratios Current 2018: Assets/Current 2767.52/1366.03= Liability 2.02% 2017: 2004.88/1089.42= 1.84% 8. Quick Ratio Current Assets- 2018: Inventory/ Current 2767.25- Liability 594.58/1366.03 =1.59 % 2017: 2004.88- 602.61/1089.42 =1.28% D. VALUATION RATIOS 9. Earnings Per Share EAT/No. Of Shares 2018: 948/12= 79 rs. 2017: 843.6/12= 70.3 rs. 10. Book Value Per Book Value/ No. 2018: Share Of Shares 3235.28/12= 269.96 rs. 2017: 2582/12= 215.16 rs.