Ratio A

Debt / Equity Ratio

=

Loaned Funds
Shareholder Funds

=

Loaned Funds + Current Liabilities
Shareholder Funds

=

Loaned Funds + Current Liabilities + 20% of Contingent Liabilities
Shareholder Funds

=

Net Sales (i.e. Sales - Excise)
Fixed Assets (i.e. Net Block)

=

Net Sales (i.e. Sales - Excise)
Average Fixed Assets (i.e. Net Block)

=

Net Sales (i.e. Sales - Excise)
COGS

Current Ratio

=

Total Current Assets
Total Current Liabilities

Quick Ratio

=

Total Current Assets - Inventories - Loans & Advances
Total Current Liabilities

Inventory Turnover
Ratio

=

COGS
Inventories

Inventory Days

=

Days in period
Inventory Turnover Ratio

Net Fixed Assets
Turnover Ratio

Excise) Net Profit Margin = Net Profit (i.COGS Total Sales % SG&A of Net Sales = SG & A Net Sales (i.e.e. Sales .Excise) EBIT Margin of Net Sales = PBIT Net Sales (i. PAT) Total Income .Inventory % of COGS = Inventories COGS Debtors Conversion Ratio = Total Sales Sundry Debtors Debtor Days = Days in period Debtors Conversion Ratio Net Working Capital Turnover Ratio = Net Sales (i. Sales . Sales .e.Excise) Net Current Assets % Investments of Net Worth = Investments Net Worth % Investments of Capital Employed = Investments Capital Employed Operating Profit Margin = Total Sales .e.

PAT) Book Value of Capital Tax Rate = Tax Amount PBT Return on Capital Employed = PBIT (1 .e. PAT) EPS = Net Profit (i.e. PAT) for Ordinary Shares Number of Ordinary Equity Shares Cash EPS = Net Profit (i.e. PAT) Share Capital + Reserves . PAT) Share Capital Return on Investment = Net Profit (i.e.% Other income of Net Profit = Other Income Net Profit (i. PAT) + Depreciation Number of Ordinary Equity Shares Book Value = Share Capital + Reserves .Tax Rate) Book Value of Capital .Revaluation Reserves Return on Equity = Net Profit (i.e.Revaluation Reserves Number of Ordinary Equity Shares P / E Ratio = Stock Price EPS Return on Net Worth = Net Profit (i.e.

08 41010.38 72211.98 = 72211.44 114785.61 = 137919.32 .77 1.53 = 134506.33 41010.85 0.32 .36 = 2.55 + 71952.66 114785.00 2.0 1.51 1.85 + 20% of 44645.0 1.77 34040.12 = 365.38 99904.12 .61 = 137919.23931.66 + 41010.38 Average of 99904.33 .0 1.55 1.17 = 134506.85 114785.39 = 98165.38 = 137919.0% of Contingent Liabilities ans & Advances Ratio Analysis 2008-09 = 134506.32 .85 2.34040.91 = 98165.66 + 41010.36 .

00 4.58 = 365.33 = 1.37 .72211.64% = 139325.38 = -15.46 249291.38 98165.28% = -21254.41% = -27039.38 = 33.68 147779.36 72211.46 114785.58 = 79.37 30447.98 = 35.37 = 48% = 45895.91 137919.77 139325.06 = 34040.40 = 88859.78 .77 = 137919.14% = 139325.61 = 4.77 = 47.32 = 77% = 88859.20 137919.= 172.

05 = -1.13% = -21254.0.03 + 106560.00 = 187.30% = 9860.40 -27039.98 = -10.03 + 106560.= -18.05 = -1815833000.58 = (8225.56% = -27039.29 .00 61380853.66 = -7.68 = -36.68 8225.29 = -27039.47% = -2703968000.45 -44.00 = -44.68 8225.85% = 9.03 + 106560.00 61380853.29 .2 * (1 .01 = 76.29 + 134506.0 = -23.00 = -29.03 = -3.75% .09) 8225.68 249291.0) * 10^5 61380853.74 = -27039.

Remarks 2007-08 87676.14 Capital WIP to be ignored .46 1.61 93282.15 Average of 71952.32974.45 .14 365.37 141915.37 + 35763.15 70584.76 + 20% of 37043.00 2.18 2.76 2.0 0.92 132251.37 + 35763.84 132251.51 + 67605.0 0.15 71952.87 87676.0 Revaluation reserves to be ignored Deferred tax liability to be ignored 0.76 1.64 1.61 141915.51 1.09 35763.87 93282.62 87676.46 32974.45 .18 .90 132251.03 70584.09 .38 35763.76 141915.45 .23361.

15 31.00 132251.67 132251.170.72% 6612.42 104730.72% 133756.56 4.20 141915.46 46.15 10.87 .20 229591.18 70584.17 145173.45 74% 104730.33 28988.09 1.51 32974.70584.82 45.61 365.83% 14180.15 93282.11 132251.33 .61 79.33 47% 42095.62% 133756.00 4.46 133756.

17 8225.65 10.80 6612.06% 14180 * (1 .72 6612.42 .00 10.63 6612.17 195.00 61380853.19) 8225.17 229591.42 + 87676.44% 661217000.77 1471888000.03 + 133690.88% 19.0) * 10^5 61380853.66% 6612.17 8225.82 2.0 4.00 61380853.20 297.37 5.55% 12922.03 0.42 .00 23.0.03 + 133690.00 231.03 + 133690.98 (8225.77 27.4.00% .

Observations .

.

.

13 9401.36 4389.09 32974. 17 Power and fuel 18 Rent 19 Rates and Taxes 20 Manpower Costs @ 50% for COGS 21 Manpower Costs @ 50% for SG&A 22 COGS 23 Sundry Debtors 24 Investments 25 Net Worth 26 Capital Employed 27 SG&A (in schedules) 28 SG&A 29 PBT 30 PAT 31 Interest paid 32 PBIT 33 Other Income 34 Total Income 35 Ordinary Shares 36 PAT for Ordinary Shares 37 Ordinary Shares (for diluted) 38 PAT for Ordinary Shares (for diluted) 39 Stock Price as on 31st Mar 40 Tax Expense 41 Cash Sales 42 Depreciation 43 Contingent Liabilities 44 Total Sales Reference BS BS BS_1a BS BS BS PL BS BS BS BS SC 8 & 11 SC 8 & 12 SC 8 & 13 SC 8 & 14 SC 8 & 15 SC 8 & 16 SC 8 & 17 SC 8 & 18 SC 8 & 19 SC 8 & 20 BS BS PL PL PL PL PL PL SC 8 & 20 PL CL1 & CL2 PL 2008-09 8225.45 -2715. etc.28 4711.17 6010.49 6305.56 104730.38 35763.65 1557. port charges. 15 Repairs to buildings 16 Repairs to plant.38 98165.68 8500.03 106560.37 5967.2 11279.34 14180 12922.13 13050.28 61385803 20125.01 5587.51 1253.95 26113.89 11279. etc.63 37392.75 129962.83 80.29 8215.56 31581.33 2006-07 6138 129477.86 37147.06 -27039.94 214376. transportation.73 67605.45 229591.82 30437.30 1289.36 23931.35 44645.18 23361.50 135615.85 33639.78 45895. machinery.5 3843.08 41010.95 67.55 137919.61 88859.50 8881.46 28988.51 33227.90 8983.15 93282.55 3698.68 61385803 -27039.07 98447. spare parts and tools consumed 14 Freight.51 132251.98 32845.86 2040.79 1130.28 341.20 99904.31 8106.38 11657.35 26877.Sr Item 1 Share Capital 2 Reserves and Surplus 3 Revaluation reserve 4 Loaned Funds 5 Deferred Tax Liability 6 Fixed Assets (Net Block) 7 Net Sales 8 Total Current Assets 9 Inventories 10 Loans & Advances 11 Total Current Liabilities 12 Raw Material Consumed 13 Stores.81 1293.29 0 134506.91 -29755.76 34385.75 .40 147779.46 114785.09 13050.83 88.13 72211.2 9860.83 23823.91 28535.36 21715.86 0 78761.35 82490.99 70584.72 145173.66 6612.78 61380853 -27039.36 664.2 141915.86 -21254.03 133690.01 8532.71 37043.28 20125.82 137497.17 61380853 20125.86 345.59 28366.38 138645.66 2837.32 249291.00 130229.58 71952.17 297.64 128419.99 11657.49 133122.92 1043.44 139325.61 133756.77 30447.67 8169.48 9984.42 0 87676.68 42095.19 9077.33 34040.2 66575.39 9116.17 61385803 6612.68 76.27 742.37 2007-08 8225.55 1269.87 61380853 6612.

Check conditions Rule Value Included in R & S N Included in Funds N .

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