AML Mar-19 Mar-20

Current Liabilities
Trade Payables 4,843 5,341
Other Current Liabilities 564 659
Short Term Borrowings 0 16
Short Term Provisions 1,293 1,988
Total Current Liabilities 6,700 8,004

Current Assets
Currents Investments 2,251 1,857
Inventories 2,667 2,705
Sundry Debtors 856 996
Cash and Bank 1,996 1,900
Other Current Assets 37 73
Short Term Loans and Advances 441 581
Total Current Assets 8,248 8,112

Sales 23,695 27,536

Cost of Goods Sold 9,487 10,987

Inventory Turnover Ratio 4.09

Receivables Turnover Ratio 29.74

Inventory conversion period 89.23 days

Receivable Conversion period 12.27 days
Operating cycle 101.51 days

Creditor Turnover Ratio 2.16

Creditor Conversion Period 169.16 days

CCC -67.66 days

Second Method
Inventory Turnover Ratio 3.56 4.06
Receivables Turnover Ratio 27.68 27.65

Inventory conversion period 102.61 89.86

Receivable Conversion period 13.19 13.20
Operating cycle 115.80 103.07

Creditor Turnover Ratio 1.96 2.06

Creditor Conversion Period 186.33 177.43

CCC -70.53 -74.37