Profit PAT

Assets equity and recevables and inventory Average

Profitablilty 2011
profit margin
Profit after taxes/ total Sales 14.59276

Assets turn over ratio 88400

Sales /Avg Assets
Avg Assets 50350
1.75571

ROI (Net profit /Avg Assets)

PAT 12900
Average Assets 50350
25.62066

ROE
Net profit 12900
Avg Equity 28150
45.82593

EPS 5.16
 2012 Interpretation

11.5107913669065 -3.081968814089

97300

65850
1.47760060744115 -0.278109422350306

11200
65850
17.0083523158694 -8.6123030962458

11200
35200
31.8181818181818 -14.0077506862587

4.48 -0.68
Current Ratio

Current Ratio
Current assests 28900
Current liabilties 17100

1.690058

Quick Ratio = Current Assets - Inventory /Current liablities

Current assets - Inventory 24400

1.426901

Receivables turnover
Sales 88400
Avg Receivables 13800

Sales / Avg Receivables 6.405797

Inventory Turnover
Sales / Avg turnover
Sales 88400
Avg inventory
 37100
23300

1.592275 -0.097784

26500
1.137339 -0.289562

97300
18250

5.331507 -1.07429

97300
liquiduty position is better for one rupee of current liablity there is 1.59 of current Assets
What if there is a huge inventory kept
So we calculate quick ratio - so quick ratio is exclusing the inventory from the curremt assets

Table
interpretation
Chart