Liquidity Ratios

Current Assets
=
1) Current Ratio Current Liabilities

Year Current Assets Current Liabilities Ratio

2017-18 11468.46 11338.91 1.01142526
2018-19 11755.16 12857.06 0.914296114
2019-20 13931.58 16141.75 0.863077423

2) Quick Ratio Quick Assets

=
Current Liabilities

Year Quick Assets Current Liabilities Ratio

2017-18 8200.87 11338.91 0.72325
2018-19 8170.05 12857.06 0.635452
2019-20 9783.27 16141.75 0.606085

Cash∧Cash Equivalents
3) Cash Ratio = Current Liabilities

Year Cash and Cash Equivalents Current Liabilities Ratio

2017-18 218.77 11338.91 0.019293742
2018-19 707.17 12857.06 0.055002466
2019-20 539.21 16141.75 0.03340468

Turnover Ratio

COGS
1) Inventory Turnover =Average Inventory

Year COGS Average Inventory Ratio

2017-18 2413.72 2834.115 0.851666217
2018-19 921.02 3426.35 0.268804997
2019-20 1109.66 4123.635 0.269097532
 Credit Sales
Debtors Turnover Ratio
2) = Average Debtors

Year Credit Sales Average Debtors Ratio

2017-18 32,304.63 1992.52 16.21295144
2018-19 37,379.20 2376.03 15.7317879
2019-20 42,124.83 2512.66 16.76503387

12 months
Days Sales Outstanding
3) = Debtors turnover ratio

Year No. of Days Average Debtors Ratio

2017-18 365 1992.52 22.514
2018-19 365 2376.03 23.2014
2019-20 365 2512.66 21.7715

Sales
4 Average Total Assets
) Asset turnover ratio =

Year Sales Avg. Total Assets Ratio

2017-18 32,304.63 45818.76 0.705052472

2018-19 37,379.20 51678.6 0.723301328

2019-20 42,124.83 63195.38 0.666580848
 Leverage Ratio

Debt
1 Equity
) Debt Equity Ratio =

Year Debt Equity Ratio

2017-18 18,626.91 26397.18 0.705640148

2018-19 22,275.48 28400.45 0.784335459

2019-20 21,352.61 39123 0.54578151

Total Debt
2) Debt to Asset Ratio= Total Asset

Year Debt Assets Ratio

2017-18 18,626.91 57,157.67 0.325886447
2018-19 22,275.48 64,535.66 0.345165448
2019-20 21,352.61 79,337.13 0.269137666

Interest Coverage
EBIT
3) Ratio = Interest Coverage
 Year EBIT Interest Expense Ratio
2017-18 3,301.47 1,232.75 2.678134253
2018-19 3,538.37 1,548.57 2.284927385
2019-20 5,810.46 1,985.65 2.926225669

Margin Ratios

Gross Profit
Sales
1) Gross Profit Ratio =

Year Gross Profit Sales Ratio

2017-18 3,648.20 32304.63 0.11293118
2018-19 3,537.83 37379.2 0.094647023
2019-20 5,243.53 42124.83 0.124475992

Operating Profit
2) Operating Margin = Sales

Year Operating Profit Sales Ratio

2017-18 3,064.48 32304.63 0.094861944
2018-19 3,099.76 37379.2 0.082927403
2019-20 4,595.76 42124.83 0.109098601

Net Profit
3) Net Profit Margin = Sales

Year Net Profit Sales Ratio

2017-18 2,224.46 32304.63 0.06885886
2018-19 2,431.59 37379.2 0.065051954
2019-20 5,810.46 42124.83 0.137934325

ROI Ratio
 PAT
1) Return on Assets =Total Assets

Year PAT Total Assets Ratio

2017-18 2,224.46 57,157.67 0.038917961
2018-19 2,431.59 64,535.66 0.037678239
2019-20 5,810.46 79,337.13 0.073237587

EBIT
Total Assets
2) Basic Earning Power =

Year EBIT Total Assets Ratio

2017-18 3,301.47 57,157.67 0.057760752
2018-19 3,538.37 64,535.66 0.054828137
2019-20 5,810.46 79,337.13 0.073237587

PAT
Equity
3) Return on Equity =

Year PAT Equity Ratio

2017-18 2,224.46 26397.18 0.08426885
2018-19 2,431.59 28400.45 0.08561801
2019-20 5,810.46 39123 0.148517752