LIQUIDITY RATIO

1 CURRENT RATIOS 2015 2016

Current assets
Inventories 3314.15 2774.86
Investments 4203.85 1040.33
trade recievables 686.76 749.2
cash & cash equivalents 63.57 71.6
other bank balances 11227 10703.72
other financial assets 3281.56 7397.64
other current assets 304.13 297.39
Total current assets 23081 23034.74

Current liability
Financial liabilities
trade payables 4817.61 5400.63
other financial liabilities 317.65 461.78
short term provisions 237.68 214.13
other current liabilities 165.03 226.38
Total current liabilities 5537.97 6302.92
 CURRENT
RATIOS=Current
assets/current
liabilities 4.17 3.65

2 QUICK RATIOS 2015 2016

Current assets 23081.1 23034.7

Current liabilities 5537.97 6302.92

Inventories 3314.15 2774.86

Quick assets=Current assets-

Inventories 19767 20259.84

QUICK RATIOS=Quick
assets/current
liabilities 5.96 7.30

LEAVERAGE RATIO
 TOTAL ASSESTS TO
DEBTS RATIO 2020 2019

1 Total assests 35504 36628.25

Total liabilities 11914 12830

tOTAL ASSESTS TO
DEBTS RATIO=Total
assets/total liabilities 2.98 2.85

DEBT EQUITY RATIO 2015 2016

2 Total liabilities 11914 12830

Shareholders equity 1241.98 1241.98

 DEBT EQUITY
RATIO=Total
liabilities/Shareholders
equity 9.59 10.33

Time Covered Ratio 2015 2016

3 Earning before interest & tax 7781.76 7621.5

Interest on long term debt 1.28 4.54

Time Covered
Ratio=Earning before
interest & tax /
interest on long term
debts 6080 1678.74449339

PROFIT RATIO

GROSSS PROFIT
MARGIN 2015 2016

1 Revenue 59751 59199.8

Cost of goods sold(COGS) 40532 39648.7
 Gross Profit=Revenue-Cost of
goods solds 19219 19551.1

Sales 59382 58926.24

GROSSS PROFIT
MARGIN=Gross
Profit/sales*100 32.37 33.18

NET PROFIT MARGIN 2015 2016

2 Net Profit 5184.16 5131.23

Total Revenue 59751 59199.8

NET PROFIT
MARGIN=(Net
Income/Net sales)*100 8.68 8.67

RETURN ON TOTAL
ASSESTS 2015 2016

3 Net profit 5184.16 5131.23

total assets 32530 33659.3

 RETURN ON TOTAL
ASSESTS=Net
profit/total assets 1.564 1.84918518412

RETURN
ONSTOCKHOLDERS
EQUITY 2015 2016
4
Profit after tax 5120.07 5184.16

Equity 21207 21404.89

RETURN
ONSTOCKHOLDERS
EQUITY=profit
aftertax/equity*100 24.14 24.2195124572

NET income 2015 2016

5
Revenue 59751 59199.8

Cost of goods sold(COGS) 40532 39648.7

Expenses 2507.05 2472.36

 NET income =Revenue-
COGS-Expenses 16712 17078.74

SHARE HOLDER RETURN RATIO

PRICE EARNING
RATIO 2015 2016

1 Current share price 804.7 861.8

Latest earning per share 41.74 41.22

PRICE EARNING
RATIO=current share
price/latest earning
per share 19.28 20.91

MARKET TO BOOK
VALUE 2015 2016

2 Total equity 26147 26343.76

Face value 10 10

Share capital 1241.98 1241.98

 Number of shares = face
value*share capital 12419.8 12419.8

MARKET TO BOOK
VALUE=(Total
equity/No of
shares)/No of face
value 2.105 2.12110984074

Dividend Yield 2015 2016

3 Cash dividend per share 150 150

Market price share 804.7 861.8

Dividend Yield=Cash
dividend
pershare/Marketshare
price*100 18.64 17.41

Market priceper
share 2015 2016

4 Companys Shares 804.7 861.8

Book Value per share 0 0

 Market price per
share= company
shares/book value
share 804.7 861.8

Market price per share= company shares/book value sh

2500

2000

1500 Market
shares/

1000

500

0
1 2 3 4 5 6
1

TOTAL SHARE
HOLDER RETURN 2015 2016

Current share price 804.7 861.8

Purchase price 811.5 878.5

Dividend per share 150 150

 Total share holder
value=( current price -
purchase price) +
dividends } ÷ purchase
price. -6.615 -16.529254411

ACTIVITY RATIO

INVENTORY TURNOVE 2015 2016

Inventory in beginning 2372.34 1667.96

2
Net purchase 39828 39275.51

Inventory in end 1667.96 1294.77

Cost of goods sold=iventory in

begging+net purchases-
inventory in end 40532 39648.7

Average inventory= inventory

begging+inventory in end/2 3206.32 2315.345
IVENTORY
TURNOVER=Cost of
revenue from
operation/average
inventory 208.9 204.374742268

COST OF GOODS SOLD 2015 2016

Opening stock 2372.34 1667.96

Ppurchases 39828 39275.51

Closing stock 1667.96 1294.77

COST OF GOODS
SOLD=Opening
stock+purchases-
closing stock 40532 39648.7
 SWARA

2017 2018 2019 2020

in lakhs

2608.27 3192 4743.97 3700.98

4891.03 7609.63 8382.7 11108
1307.23 1527.3 1873.98 414.25
199.06 304.74 271.39 224.22
4667.61 4439.97 2922.58 1595.2
13754.09 5938.14 4592.28 5319.5
195.66 858.86 1863.91 1920.88
27622.95 23870.64 24650.81 24283.03

7013.42 9846.81 10415.12 9915.09

288.4 590.81 762.7 519.81
226.55 413.52 416.68 483.51
434.91 113.72 121.7 107.32
7963.28 10964.86 11716.2 11025.73
 3.47 2.18 2.10 2.20

2017 2018 2019 2020

in lakhs
27623 23870.6 24650.8 24282.2

7963.28 10964.9 11716.2 11025.7

2608.27 3192 4743.97 3700.98

25014.73 20678.6 19906.83 20581.22

9.59 6.48 4.20 5.56

 2018 2017 2016 2015
in lakhs
34749.91 37215.77 33662.45 32533.5

11899.96 8878.83 12257.56 11326.09

2.92 4.19 2.75 2.87

2017 2018 2019 2020

in lakhs
11899.96 8878.83 12257.56 11326.09

1241.98 1212.67 1212.89 1213.22

 9.58 7.32 10.11 9.34

2017 2018 2019 2020

10546.1 12271.45 12739.82 9307.25

12.16 101.1 9.9 1.42

867.277960526 121.379327399 1286.85050505 6554.40140845

2017 2018 2019 2020

in lakhs
74583.49 79159.33 87173.72 77329.57
49314.7 57667.96 66522.63 58315.61
25268.79 21491.37 20651.09 19013.96

74583.49 79159.33 86774.55 77055.12

33.88 27.15 23.80 24.68

2017 2018 2019 2020

in lakhs
6883.51 8009.95 7104.22 8242.08

74917.86 79536.43 87173.72 77329.57

9.19 10.07 8.15 10.66

2017 2018 2019 2020

in lakhs
6883.51 8009.95 7104.22 8242.08

37215.77 34749.91 35503.58 36628.25

2.63910944802 2.50938283208 1.49752633343 2.22699933531

2017 2018 2019 2020

in lakhs
6883.51 8009.95 8242.08 7104.22

28336.94 22849.95 23798.25 23589.45

24.2916489924 35.0545624826 34.6331347893 30.1160900318

2017 2018 2019 2020

in lakhs
74583.49 79159.33 87173.72 77329.57

49314.7 57667.96 66522.63 58315.61

3508.51 4047.83 4423.91 3861.35

 21760.28 17443.54 16227.18 15152.61

ATIO

2017 2018 2019 2020

in lakhs
1483.5 2004.7 1435.15 905.1

55.42 64.62 67.96 58.57

26.77 31.02 21.12 15.45

2017 2018 2019 2020

in lakhs
28336.94 22849.95 23798.25 23798.25

10 10 10 10

1241.98 1212.67 1212.89 1213.22

 12419.8 12126.7 12128.9 12132.2

2.2815939065 1.88426777277 1.962111156 1.96157745504

2017 2018 2019 2020

in lakhs
180 250 250 250

1483.5 2004.7 1435.15 905.1

12.13 12.47 17.42 27.62

2017 2018 2019 2020

in lakhs
1483.5 2004.7 1435.15 905.1

0 0 0 0
 1483.5 2004.7 1435.15 905.1

ompany shares/book value share

Market price per share= company

shares/book value share

5 6

2017 2018 2019 2020

1483.5 2004.7 1435.15 905.1

1482.6 2008.24 1425.15 905.65

180 250 250 250

1.02140833671 -3.4155128869 10.1754201312 -0.2739551703

2017 2018 2019 2020

in lakhs
1294.77 1346.53 1747.29 2365.76

49366.46 58068.72 67141.1 58255.95

1346.53 1747.29 2365.76 2306.1

49314.7 57667.96 66522.63 58315.61

1968.035 2220.175 2930.17 3518.81

254.199484536 297.257525773 342.900154639 300.595927835

2017 2018 2019 2020

in lakhs
1294.77 1346.53 1747.29 2365.76

49366.46 58068.72 67141.1 58255.95

1346.53 1747.29 2365.76 2306.1

49314.7 57667.96 66522.63 58315.61

SWARAJ ENGINES LTD
RATIO ANALYSIS

CURRENT RATIOS=Current assets/current

liabilities
4.50

4.00

3.50

3.00
CURRENT RATIOS=Current
assets/current liabilities
2.50

2.00

1.50

1.00

0.50

0.00
2015 2016 2017 2018 2019 2020
 QUICK RATIOS=Quick assets/current liabilities
12.00

10.00

8.00

QUICK RATIOS=Quick
assets/current liabilities
6.00

4.00

2.00

0.00
2015 2016 2017 2018 2019 2020

tOTAL ASSESTS TO DEBTS RATIO=Total

assets/total liabilities
4.50

4.00

3.50

3.00 tOTAL ASSESTS TO DEBTS

RATIO=Total assets/total
2.50 liabilities

2.00

1.50
 assets/total liabilities
4.50

4.00

3.50

3.00 tOTAL ASSESTS TO DEBTS

RATIO=Total assets/total
2.50 liabilities

2.00

1.50

1.00

0.50

0.00
2020 2019 2018 2017 2016 2015

DEBT EQUITY RATIO=Total

liabilities/Shareholders equity
12.00

10.00

8.00
DEBT EQUITY RATIO=Total
liabilities/Shareholders
equity
6.00

4.00

2.00

0.00
2015 2016 2017 2018 2019 2020
 Time Covered Ratio=Earning before interest &
tax / interest on long term debts
7000

6000

5000

4000

3000
Time Covered
Ratio=Earning before
interest & tax /
interest on long term
2000 debts

1000

0
2015 2016 2017 2018 2019 2020

GROSSS PROFIT MARGIN=Gross Profit/sales*100

40.00

35.00

30.00

25.00
GROSSS PROFIT
MARGIN=Gross
20.00 Profit/sales*100

15.00

10.00

5.00
 MARGIN=Gross
20.00 Profit/sales*100

15.00

10.00

5.00

0.00
2015 2016 2017 2018 2019 2020

2021

2020

2019

2018

2017

Row 101
2016

2015

2014

2013

2012
2015 2016 2017 2018 2019 2020

RETURN ONSTOCKHOLDERS EQUITY=profit

aftertax/equity*100
40

35

30
 aftertax/equity*100
40

35

30

25 RETURN ONSTOCKHOLDERS
EQUITY=profit
aftertax/equity*100
20

15

10

0
2015 2016 2017 2018 2019 2020

NET income =Revenue-COGS-Expenses

25000

20000

15000
NET income =Revenue-
COGS-Expenses

10000

5000

0
2015 2016 2017 2018 2019 2020
 0
2015 2016 2017 2018 2019 2020

PRICE EARNING RATIO=current share

price/latest earning per share
35.00

30.00

25.00
PRICE EARNING
RATIO=current share
20.00 price/latest earning per
share

15.00

10.00

5.00

0.00
2015 2016 2017 2018 2019 2020

MARKET TO BOOK VALUE=(Total equity/No of

shares)/No of face value
2.5

1.5 MARKET TO BOOK

VALUE=(Total equity/No of
shares)/No of face value

1
 1.5 MARKET TO BOOK
VALUE=(Total equity/No of
shares)/No of face value

0.5

0
2015 2016 2017 2018 2019 2020

stock.

Dividend Yield=Cash dividend

pershare/Marketshare price*100
30.00

25.00

20.00
Dividend Yield=Cash
dividend
pershare/Marketshare
price*100
15.00

10.00

5.00

0.00
2015 2016 2017 2018 2019 2020
0.00
2015 2016 2017 2018 2019 2020

Total share holder value=( current price -

purchase price) + dividends } ÷ purchase price.

15

10

5
Total share holder
value=( current price -
purchase price) +
0 dividends } ÷ purchase
2015 2016 2017 2018 2019 2020 price.

-5

-10

-15

-20
 Total share holder
value=( current price -
purchase price) +
0 dividends } ÷ purchase
2015 2016 2017 2018 2019 2020 price.

-5

-10

-15

-20

IVENTORY TURNOVER=Cost of revenue from

operation/average inventory
400

350

300

250

200

150

100 IVENTORY
TURNOVER=Cost of
revenue from
50 operation/average
inventory

0
2015 2016 2017 2018 2019 2020
 50 operation/average
inventory

0
2015 2016 2017 2018 2019 2020

COST OF GOODS SOLD=Opening

stock+purchases-closing stock
70000

60000

50000
COST OF GOODS
SOLD=Opening
40000 stock+purchases-closing
stock

30000

20000

10000

0
2015 2016 2017 2018 2019 2020
 INTERPRETATION of CURRENT RATIO
The current ratio is a liquidity ratio that measures a company's abil
ent or those due within one year. It tells investors and analysts how a c
The current assets on its balance sheet to satisfy its current debt a
A ratio under 1.0 indicates that the company’s debts due in a year o
are expected to be cash within a year or less.
During the year 2015 current ratio is 4.16 and in the year 2016 cur
These is because pf the decrease in the current assets of the year
TIOS=Current
t liabilities has been increased and there is a increase in current liabilities also
3.46.During the year 2018 the asset value has been decreased and
increased so the ratio value has been also decreased ,similarly the
the iability values also has been increased but the current ratio val
In the year 2020 the value has been increased compareed to the ye
come down this means that current ratio shows the ability of your b
short term obligation .Regardless of the reason, a decline in the rat
cash.
INTERPRETATION of QUICK RATIO
The quick ratio is an indicator of a company’s short-term liquidity p
short-term obligations with its most liquid assets.
The quick ratio measures a company's capacity to pay its current li
additional formating.
During the year 2015 the value of quick ratio is 5.96 and in the year
7.30 this is because the increase in the value of current liabilities t
in the year 2017 the value has been increased because of increase

the quick ratio value has been decreased and in the year 2020 the q
because the increase in the quick assets value. We can observe in
the value has come down but it has been increased in the 2017 and

the graph has been increased in the year 2020 this means that the
than 1, it owns more quick assets than current liabilities. As the qu
any's liquidity.More assets can be quickly conveted into cash,if ne

INTERPRETATION of TOTAL ASSETS TO DEBTS RATIO

A company's debt-to-asset ratio is one of the groups of debt or leve
The debt-to-asset ratio shows the percentage of total assets that w
debt on the business firm's balance sheet. It is an indicator of finan
financial managers critical insight into a firm's financial health or d
During the year 2015 the total assets to debt ratio is 2.87 an in the
sed this is because increase in the assets and liability value. The v
2017 to the twice the value of 2016 because the total assets value
2018 the value is 2.92 ,and in the yr 2019 the value is 2.855 and I th
an increase in the yr 2020 .I n the graph we can observe that the va
been decreased.

INTERPRETATION of DEBT EQUITY RATIO

Debt to equity ratio is a capital structure ratio which evaluates the
sheet data. It is expressed in term of long-term debt and equity. In

financial ratio vary with the objective with which it is looked at.
this ratio from their different angles influenced by their objectives.

During the year 2015 the value of debt equity ratio is 9.593 and in th
10.33 because of the increased in the value of total liabilities. Durin
decreased and in the year 2018 total liabilities has been decreased
decreased so the ratio has been also decreased .In the year 2019 th
particulars so the value so there is increase in the ratio.Again in th
decreased because decrease in liabilies.Generally, a good debt-to-e
ty ratio is greater than 2.0. ... Still, it can help you determine a com
INTERPRETATION of TIME COVERED RATIO
The times interest earned ratio, sometimes called the interest cove
the proportionate amount of income that can be used to cover inte

In some respects the times interest ratio is considered a solvency r

interest and debt service payments.the time covered ratio has bee
years it has been grown up this indicates that the The lower the rat
company's interest coverage ratio is only 1.5 or lower, its ability to

INTERPRETATION of GROSS PROFIT MARGIN

The gross profit margin ratio, also known as gross margin, is the ra
of sales. Gross margin, alone, indicates how much profit a compan

Sold. It is a measure of the efficiency of a company using its raw m

process. The value of gross profit margin varies from company and
more efficient a company is. This can be assigned to single produc
was high again in the year 2020 the profit mrgin has been decrease
company is under-pricing. A higher gross profit margin indicates th
as long as it keeps overhead costs in control.

INTERPRETATION of NET PROFIT MARGIN

The net profit margin is a ratio that compares a company's profits t

effectively a company operates. If a company has a 20% net profit

$1 in sales revenue.From 2015 to 2020 the net profit margin is bee
means that a company is more efficient at converting sales into ac
profit margin.The net profit margin, also known as net margin, indic
achived.

A high ROE suggests that a company’s management team is more e

INTERPRETATION of RETURN ON STOCK HOLDERS EQUITY

grow their business (and is more likely to provide better returns to

mismanaged and could be reinvesting earnings into unproductive a
2020 the value was increased to 2.227 this indiacte that Generally,
everyone can relate to the fact that there is much more behind the
determine how the asset growth of a company is financed.

INTERPRETATION of NET INCOME

Net income or net earnings is a useful metric for both business own
e generated from any venture.
it is the amount left to pay company shareholders, pay off existing
save for the future.Factors that can boost or reduce net income inc
margin by increasing revenues, such as through selling more goods
their net margin by reducing costs. Net income is what remains aft
including taxes. Your net income might drop because of lower sale
INTERPRETATION of PRICE EARNING RATIO
Price earnings ratios (P/E ratio) measures how many times the earn
ordinary share. It is computed by dividing the current market price

P/E ratio is a very useful tool for financial forecasting. It gives infor
year 2015 the earning ratio is 19.28 for the next 4 years the value h
eased in the value of earning per share value.Earnings per share de

earnings per share negatively for example in case of rights and bon

INTERPRETATION of MARKET TO BOOK VALUE

market-to-book ratio is simply a comparison of market value with th
how much investors are paying against each dollar of book value in

ratio tries to establish a relationship between the book values exp

stock.Traditionally, any value under 1.0 is considered a good P/B va
investors often consider stocks with a P/B value under 3.0.
INTERPRETATION of DIVIDEND YIELD
The dividend yield is a financial ratio that measures the amount of
e market value per share. The dividend yield is used by investors to

in the form of dividends or increases in asset value by stock appre

Investors use the dividend yield formula to compute the cash flow t
s, investors want to know how much dividends they are getting for
is 18.64 and in the year 2016 the value has been decreased to 17.41

simple words, when demand for a stock exceeds supply, there will
supply gap, the higher the price. There are two primary reasons for
simply an increase in the company's net profits out of which divide
are improving, there is more room to pay shareholders higher divid
INTERPRETATION of MARKET PER PRICE SHARE
The market value per share or fair market value of a stock is the pr
t place. In other words, the market value per share is the “going pri
The stock market and economy changes every day and with it com
A stock’s market value is largely influenced by not only the econom
When a share's price decreases in value, that change in value is no
simply shrinks. The stock market is governed by the forces of supp

INTERPRETATION of TOTAL SHARE HOLDER VALUE

Shareholder value is the value enjoyed by a shareholder by possess

delivered by the company to the shareholder.
Total shareholder return is calculated as the overall appreciation in
dividends paid by the company, during a particular measured interv
stock to arrive at the purchase price of the stock to arrive at the T
to 180,180 to 250.Negative shareholders' equity is a red flag for sto
rs if all a company's assets were ... Companies calculate sharehold
total assets. ... aside to be used to pay dividends, reduce debt, or r
INTERPRETATION of INVENTORY TURNOVER
The inventory turnover ratio is a simple method to find out how ofte
during a specific length of time. It's also known as "inventory turns
efficiency of a company when converting its cash into sales and pr
204.4 was decreased due to decrease in the value of inventory in t
in 2020 the value is 300.6. If inventory turnover is high, it means th
company initiated an effective advertising campaign or sales promo

INTERPRETATION of COST OF GOODS SOLD

Cost of Goods Sold (COGS) is the cost of a product to a distributor,
minus cost of goods sold is a business’s gross profit. Cost of goods
in accounting and it can be found on a financial report called an inc
During the year 2015 the value is 40532 where as in the year 2016
dercease in the value of closing stock and opening stock values thi
decrease . While this movement is beneficial for income tax purpos
its shareholders.
s a company's ability to pay short-term obligations
d analysts how a company can maximize.
its current debt and other payables.
bts due in a year or less aregreater than its assets—cash or other short-term ass

he year 2016 current ratio is 3.65 as there is a decrease in the value .

assets of the year 2016. During the year 2017 the valueof current assents
rent liabilities also ,so the value of current ratio has been decereased to
en decreased and in the liabilities the value has been
sed ,similarly the value in the current assets has been increased and in
e current ratio value has been decreased from the year 2018 to 2019.In the
mpareed to the year 2019 by this even in the graph has
he ability of your business to generate cash to meet its
decline in the ratio means a reduced ability to generate
 rt-term liquidity position andmeasures a company’s ability to meet its

o pay its current liabilities without needing to sell its inventory or obtain

96 and in the year 2016 the value has been increased to

urrent liabilities to the year 2016 from 2015 ,similarlyy
cause of increase in current liabilities. I n the year 2019

he year 2020 the quick ratio value has been inceased

We can observe in the graph also that in the year 2015
ed in the 2017 and full down in the year 2019 and now

s means that the quick ratio it owns more ratio higher

abilities. As the quick ratio increases ,so does the comp-
ed into cash,if neccesary.

ps of debt or leverage ratios that is included in financial ratio analysis.

total assets that were paid for with borrowed money, represented by
n indicator of financial leverage or a measure of solvency.It also gives
nancial health or distress.
o is 2.87 an in the year 2016 the value has been decrea-
bility value. The value has been increased in the year
total assets value has been increased.Again in the yr
e is 2.855 and I the year 2020the value is 2.98 there is
bserve that the valuse has increased high in 2017 and moderately it has

ich evaluates the long-term financial stability of business using balance

ebt and equity. Investors, creditors, management, government etc view

it is looked at.
y their objectives. Therefore, the meaning and interpretation of this

o is 9.593 and in the year 2016 it has been increased to

al liabilities. During the year 2017 the ratio has been
s been decreased but the share holder equity has been
n the year 2019 the value has been icreased in both
e ratio.Again in the yr 2020 9.33 the has been slightly decre-
y, a good debt-to-equity ratio is less than 1.0, while a risky debt-to-equi
determine a company's financial health and future risk.
d the interest coverage ratio, is a coverage ratio that measures
used to cover interest expenses in the future.

dered a solvency ratio because it measures a firm’s ability to make

ered ratio has been totally decreased in the year 2018 and then for the next two
The lower the ratio, the more the company is burdened by debt expense. When a
ower, its ability to meet interest expenses may be questionable.

s margin, is the ratio of gross margin expressed as a percentage

h profit a company makes after paying off its Cost of Goods

ny using its raw materials and labor during the production

om company and industry. The higher the profit margin, the
d to single products or an entire company.In 2015 the gross profit margin
as been decreased this indicates that a lower margin could indicate a
argin indicates that a company can make a reasonable profit on sales,
ompany's profits to the total amount of money it brings in. 1 It measures how

s a 20% net profit margin, for example, that means that it keeps $0.20 for every
ofit margin is been increased so this indicates that a higher net profit margin
rting sales into actual profit. Net profit margin analysis is not the same as gross
s net margin, indicates how much net income a company makes with total sales

ent team is more efficient when it comes to utilizing investment financing to grow
Y

e better returns to investors). A low ROE, however, indicates that a company may
nto unproductive assets.In the year 2015 the value was 1.564 then in the year
te that Generally, increasing assets are a sign that the company is growing, but
h more behind the scenes than just looking at the assets. The goal is to determin
financed.

both business owners and investors that allow them to gauge the revenue

, pay off existing debts, invest in new projects, purchase new equipment or
uce net income include: Revenue and sales.Companies can increase their net
elling more goods or services or by increasing prices. Companies can increase
what remains after you subtract your total expenses from your total revenues,
ause of lower sales, higher expenses or a combination of both.
any times the earnings per share (EPS) has been covered by current market price
ent market price of an ordinary share by earnings per share.

ting. It gives information about the amount that the investors are willing to inves
4 years the value has been increased but in the year 2020 the value has been dec
nings per share decreases when company issues new shares which affect the

of rights and bonus.

arket value with the book value of a given firm. In other words, it suggests
ar of book value in the balance sheet. Also known as price-to-book value, this

e book values expressed in the balance sheet and the actual market price of the
ered a good P/B value, indicating a potentially undervalued stock. However, value
under 3.0.
es the amount of cash dividends distributed to common shareholders relative to
ed by investors to show how their investment in stock is generating either cash

ue by stock appreciation.
te the cash flow they are getting from their investment in stocks. In other words
ey are getting for every dollar that the stock is worth.In the year 2015 the value
decreased to 17.41 Market prices are affected by demand-supply economics. In

supply, there will be a rise in the price of a stock. The more drastic the demand-
imary reasons for increases in a company's dividend per share payout. The first i
ut of which dividends are paid. If the company is performing well and cash flows
lders higher dividends.
f a stock is the price that a stock can be readily bought or sold in the current ma
e is the “going price” of a share of stock.
y and with it comes fluctuations in company stock prices
t only the economy as a whole but also investors’ predictions and expectations.
nge in value is not redistributed among any parties – the value of the company
the forces of supply and demand.

holder by possessing shares of a company. It is the value

all appreciation in the stock's price per share, plus any

ar measured interval; this sum is then divided by the initial purchase price of the
k to arrive at the TSR. The devidend share value of every year increases from 150
s a red flag for stock investors ... the amount that would be returned to sharehold
alculate shareholders' equity by subtracting the total liabilities from the total
, reduce debt, or reinvest in the company.
o find out how often a company turns over its inventory
s "inventory turns." This formula provides insight into the
h into sales and profits. In the year 2015 the value is 208. 9 then in 2016 the value
e of inventory in the end and for the next years the value has been incerased now
s high, it means that the company's product is in demand. It could also mean the
ign or sales promotion that caused a boost in sales.

t to a distributor, manufacturer or retailer. Sales revenue

ofit. Cost of goods sold is considered an expense in
eport called an income statement.
s in the year 2016 the value has been decreased to 39649 because of the
g stock values this indicates that If COGS increases, net income will
ncome tax purposes, the business will have less profit for
 ability to pay short-term obligations
w a company can maximize.
bt and other payables.
ear or less aregreater than its assets—cash or other short-term assets

current ratio is 3.65 as there is a decrease in the value .

year 2016. During the year 2017 the valueof current assents
also ,so the value of current ratio has been decereased to
and in the liabilities the value has been
the value in the current assets has been increased and in
value has been decreased from the year 2018 to 2019.In the
e year 2019 by this even in the graph has
our business to generate cash to meet its
ratio means a reduced ability to generate
ty position andmeasures a company’s ability to meet its

nt liabilities without needing to sell its inventory or obtain

year 2016 the value has been increased to

es to the year 2016 from 2015 ,similarlyy
ase in current liabilities. I n the year 2019

he quick ratio value has been inceased

e in the graph also that in the year 2015
and full down in the year 2019 and now

the quick ratio it owns more ratio higher

e quick ratio increases ,so does the comp-
f neccesary.

everage ratios that is included in financial ratio analysis.

hat were paid for with borrowed money, represented by
inancial leverage or a measure of solvency.It also gives
 or distress.
the year 2016 the value has been decrea-
he value has been increased in the year
alue has been increased.Again in the yr
I the year 2020the value is 2.98 there is
e valuse has increased high in 2017 and moderately it has

the long-term financial stability of business using balance

. Investors, creditors, management, government etc view

t.
ves. Therefore, the meaning and interpretation of this

in the year 2016 it has been increased to

During the year 2017 the ratio has been
sed but the share holder equity has been
19 the value has been icreased in both
n the yr 2020 9.33 the has been slightly decre-
-to-equity ratio is less than 1.0, while a risky debt-to-equi
company's financial health and future risk.
coverage ratio, is a coverage ratio that measures
interest expenses in the future.

ncy ratio because it measures a firm’s ability to make

been totally decreased in the year 2018 and then for the next two
e ratio, the more the company is burdened by debt expense. When a
y to meet interest expenses may be questionable.

e ratio of gross margin expressed as a percentage

pany makes after paying off its Cost of Goods

w materials and labor during the production

and industry. The higher the profit margin, the
ducts or an entire company.In 2015 the gross profit margin
ased this indicates that a lower margin could indicate a
s that a company can make a reasonable profit on sales,
its to the total amount of money it brings in. 1 It measures how

ofit margin, for example, that means that it keeps $0.20 for every
been increased so this indicates that a higher net profit margin
o actual profit. Net profit margin analysis is not the same as gross
ndicates how much net income a company makes with total sales

re efficient when it comes to utilizing investment financing to grow

s to investors). A low ROE, however, indicates that a company may be

ve assets.In the year 2015 the value was 1.564 then in the year
ally, increasing assets are a sign that the company is growing, but
the scenes than just looking at the assets. The goal is to determine

owners and investors that allow them to gauge the revenue

ing debts, invest in new projects, purchase new equipment or

e include: Revenue and sales.Companies can increase their net
ods or services or by increasing prices. Companies can increase
after you subtract your total expenses from your total revenues,
sales, higher expenses or a combination of both.
earnings per share (EPS) has been covered by current market price of an
ice of an ordinary share by earnings per share.

nformation about the amount that the investors are willing to invest in the comp
ue has been increased but in the year 2020 the value has been decreased to 15.
e decreases when company issues new shares which affect the

bonus.

th the book value of a given firm. In other words, it suggests

ue in the balance sheet. Also known as price-to-book value, this

expressed in the balance sheet and the actual market price of the
B value, indicating a potentially undervalued stock. However, value
 of cash dividends distributed to common shareholders relative to the
s to show how their investment in stock is generating either cash flows

preciation.
ow they are getting from their investment in stocks. In other words,
for every dollar that the stock is worth.In the year 2015 the value
7.41 Market prices are affected by demand-supply economics. In

will be a rise in the price of a stock. The more drastic the demand-
for increases in a company's dividend per share payout. The first is
vidends are paid. If the company is performing well and cash flows
ividends.
e price that a stock can be readily bought or sold in the current market
g price” of a share of stock.
comes fluctuations in company stock prices
nomy as a whole but also investors’ predictions and expectations.
s not redistributed among any parties – the value of the company
supply and demand.

sessing shares of a company. It is the value

on in the stock's price per share, plus any

terval; this sum is then divided by the initial purchase price of the
he TSR. The devidend share value of every year increases from 150
stock investors ... the amount that would be returned to shareholde
holders' equity by subtracting the total liabilities from the total
or reinvest in the company.
often a company turns over its inventory
urns." This formula provides insight into the
d profits. In the year 2015 the value is 208. 9 then in 2016 the value
in the end and for the next years the value has been incerased now
s that the company's product is in demand. It could also mean the
omotion that caused a boost in sales.

tor, manufacturer or retailer. Sales revenue

oods sold is considered an expense in
n income statement.
016 the value has been decreased to 39649 because of the
s this indicates that If COGS increases, net income will
poses, the business will have less profit for