M/s Indore Sales

Shop No2, Plot No 49F,Mechanic Nagar,Bhanwarkuwa, INDORE

Ratio calculation

Particulars 2019-20 2020-21 2021-22 2022-23

Audited Provisional Estimated Projected

Current Assets 28,31,200.08 34,92,385.14 38,54,925.83 43,54,872.21

Current Liability 12,24,120.65 17,48,814.59 18,57,092.62 19,78,433.65
Loans(Secured and Unsecured) 4,14,124.65 8,00,000.00 8,00,000.00 8,00,000.00
CC Limit 4,14,124.65 8,00,000.00 8,00,000.00 8,00,000.00
Capital 18,32,372.01 19,62,909.04 22,13,886.38 25,89,699.21

Liquidity ratios
Current ratio 2.31 2.00 2.08 2.20
Quick ratio 1.22 1.10 1.08 1.09
Cash ratio 0.08 0.20 0.14 0.11
Net Working capital 16,07,079.43 17,43,570.55 19,97,833.21 23,76,438.57

Capital Structure ratio

Total liability to equity 0.67 0.89 0.84 0.76
Debt equity ratio 0.23 0.41 0.36 0.31
Debt to total asset ratio 0.14 0.22 0.20 0.18
Proprietory ratio 60% 53% 54% 57%

Coverage ratio
DSCR 6.82 8.46 9.04 9.49
Interest Coverage ratio 6.77 8.43 9.02 9.47

Activity ratios
Fixed asset turnover ratio 309.62 406.13 530.36 692.59
Current asset turnover ratio 3.33 3.00 3.01 2.96
Inventory turnover ratio 5.92 7.18 6.79 6.37
Receivable turnover ratio 6.77 7.06 7.01 7.01
Payable turnover ratio 10.47 11.31 11.02 11.02

Inventory days 62 days 51 days 38 days 30 days

Debtor days 54 days 52 days 60 days 60 days
Creditor days 35 days 32 days 35 days 25 days

Profitability ratio
GP ratio 8.94% 11.66% 11.93% 12.15%
EBITDA to sales 6.69% 9.26% 9.43% 9.52%
Net Profit ratio 5.66% 8.13% 8.36% 8.50%