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ITC LTD

2006
LIQUIDITY RATIOS
Current ratio
Quick ratio
Cash ratio
Interval measure
LEVERAGE RATIOS
Debt ratio
Debt-equity ratio
Capital Employed to net worth Ratio
Interest Coverage Ratio
ACTIVITY RATIOS
Inventory turnover ratios
Debtors turnover ratio
Average collection Period
ASSET TURNOVER RATIO
i.Net asset turnover ratio
ii.Total assets turnover ratio
iii.fixed asset turnover ratio
iv.current assets turnover ratio
v.working capital turnover ratio
PROFITABILITY RATIOS
a.Profitability in relation to sales
i.PBDITA/SALES
i.a. gross profit margin
i.b. Net profit margin
ii.PBT/SALES
iii.Operating expense Ratio

2007

1.49 1.65
0.42 0.46
2.11 2.14
62.34 60.15

0.02
0.01
1
###

0.02
0.02
1
###

2008

2009

2010

1.48 1.69 1.08


0.4 0.52 0.34
1.93 2.09 1.57
54.2 66.61 64.02

0.02
0.02
1
###

0.01 0.01
0.01 0.01
1
1
### 85.88

10.85 10.17 10.45 10.16 10.85


52.18 54.15 50.22 59.88 54.11
6.9 6.65 7.17 6.01 6.65

1.63
1.26
3.43
3.1
9.42

1.57
1.31
3.24
3.05
7.7

1.49
1.27
2.75
3.23
9.64

1.37 1.48
1.22 1.17
2.68 2.83
2.92 3.12
7.11 49.22

0.70% 1.00% 0.05% 0.40% 0.50%


### ### ### ### ###
### ### ### ### ###
### ### ### ### ###

b.Profitability in relation to investment


i. Return on investment
### ### ### ### ###
ii. Return on equity
25% 26% ### ### ###
iii. Earning per share
6.07 7.18 8.28 8.65 10.64
iv. Dividend per share
2.65
3.1
3.5
3.7
4.5
v. Dividend pay out ratio
43% 43% ### 43% ###
vi. Dividend yield
### 31% 35% 37% 45%
vii. Earnings yield
60% 71% 82% 86% 90%
viii. Price earning ratio
32.06 20.92 24.89 21.34 24.32 TIMES
ix. MV/BV ratio
0.04 0.04 0.03 0.03 0.03

DAYS

TIMES

TIMES
DAYS

RUCHI SOYA LTD


2006 2007 2008 2009 2010
LIQUIDITY RATIOS
Current ratios
Quick ratios
Cash ratios
Interval measure

1.34
0.81
0.38
0.18

1.47
0.91
0.47
0.18

1.36
0.66
0.3
0.19

1.22
0.76
0.35
0.2

1.24
0.76
0.82
0.18

LEVERAGE RATIOS
Debt ratios
0.97
debt equity ratios
1.35
Capital employed to net worth 1.38
Interest coverage ratios
1.84

1.18
1.78
1.5
1.86

1.18
1.81
1.53
2.15

0.98
1.57
1.59
1.7

0.93
1.28
1.37
2.61

ACTIVITY RATIOS
Inventory turnover ratio
17.15 18.52 10.41 15.95 17.63
Debtor turnover ratio
20.31 19.9 20.66 19.87 21.81
Average collection period
17.72 18.09 17.42 18.11 16.5
Assets turnover ratio
1. Net asset turnover ratio
4.76 4.71 4.85 5.81 4.82
2. total asset turnover ratio
2.53 2.47 2.08 2.32 2.24
3. Fixed asset turnover ratio
7.41 8.22 9.44 8.85 6.69
4. Current asset turnover ratio 3.44 3.53 2.67 3.14 3.38
5. Working capital turnover ratio13.3 11.02
10 16.95 17.28
PROFITABILITY RATIOS
1. In relation to sales
a) PBDITA/Sales
0.04
b) PBT/Sales
0.02
c) Operating expenses ratios
0.96
2. In relation to investment
a) ROI
0.04
b) ROE
0.1
c) EPS
1.31
d) Dividend per share
e) Dividend payout ratio
f) Dividend yield ratio
g) Earning yield ratio
h) Price earning ratio
i) MV/BV ratio
7.58

0.04
0.02
0.96

0.04
0.02
0.95

0.03
0.01
0.96

0.06
0.11
3.13

0.06 0.06 0.06


0.15 0.08 0.09
3.97 17.42 27.43

1.07

0.35

0.15

0.04
0.02
0.96

0.24

MARICO LTD
2006

2007

2008

2009

2010

1.34
0.63
0.35
0.14

0.73
0.28
0.15
0.12

0.93
0.4
0.25
0.14

1.2
0.45
0.33
0.16

1.16
0.46
0.47
0.18

LEVERAGE RATIOS
Debt ratio
Debt-equity ratio
Capital Employed to net worth Ratio
Interest Coverage Ratio

0.46
0.92
1.77
21.27

0.47
1.31
1.01
7.95

0.49
1.14
1.35
8.63

0.4
0.83
1.29
8.46

0.36
0.68
1.15
16.12

ACTIVITY RATIOS
Inventory turnover ratios
Debtors turnover ratio
Average collection Period

10.7
24.62
14.62

8.39
30.24
11.9

8.48
37.99
9.47

8.22
37.42
9.62

6.36
25.73
13.99

ASSET TURNOVER RATIO


i.Net asset turnover ratio
ii.Total assets turnover ratio
iii.fixed asset turnover ratio
iv.current assets turnover ratio
v.working capital turnover ratio

2.33
1.73
2.99
4.12
10.64

4.96
2.61
7.41
4.03
14.97

3.47
2.26
5.58
3.79
9.17

3.17
2.24
6.03
3.57
6.69

2.8
1.95
5.49
3.03
5.73

0.13
0.09
0.08
0.33

0.14
0.09
0.07
0.58

0.14
0.11
0.09
0.54

0.11
0.09
0.08
0.42

0.13
0.11
0.88
0.36

31.34
22.01
1.49
6.2
4.16
0.62
0.14
6.71
0.21

41.81
28.89
1.85
0.66
0.35
0.66
1.85
0.54
0.33

56.93
46.69
2.77
0.66
0.24
0.66
2.77
0.36
0.22

51.73
39.38
3.09
0.66
0.21
0.66
3.09
0.32
0.15

43.41
35.89
3.83
0.66
0.17
0.66
3.83
0.26
0.11

LIQUIDITY RATIOS
Current ratio
Quick ratio
Cash ratio
Interval measure

PROFITABILITY RATIOS
a.Profitability in relation to sales
i.PBDITA/SALES
i.a. gross profit margin
i.b. Net profit margin
ii.PBT/SALES
iii.Operating expense Ratio
b.Profitability in relation to investment
i. Return on investment
ii. Return on equity
iii. Earning per share
iv. Dividend per share
v. Dividend pay out ratio
vi. Dividend yield
vii. Earnings yield
viii. Price earning ratio
ix. MV/BV ratio

INDUSTRY
2006

2007

2008

2009

2010

LIQUIDITY RATIOS
Current ratio
Quick ratio
Cash ratio
Interval measure

1.18
0.52
0.58
0.22

1.27
0.58
0.61
0.24

1.27
0.56
0.55
0.02

1.27
0.57
0.44
0.24

1.25
0.58
0.52
0.25

LEVERAGE RATIOS
Debt ratio
Debt-Equity ratio
Capital Employed to net worth Ratio
Interest Coverage Ratio

0.51
0.78
1.38
5.73

0.55
0.93
1.57
5.37

0.61
1.05
1.64
4.71

0.6
1.05
1.64
3.69

0.57
0.93
1.56
4.46

ACTIVITY RATIOS
Inventory turnover ratios
Debtors turnover ratio
Average collection Period
Assets Turnover ratio
i.Net asset turnover ratio
ii.Total assets turnover ratio
iii.fixed asset turnover ratio
iv.current assets turnover ratio
v.working capital turnover ratio
PROFITABILITY RATIOS
a.Profitability in relation to sales
i.PBDITA/SALES
i.a. gross profit margin
i.b. Net profit margin
ii.PBT/SALES
iii.Operating expense Ratio

11.95 11.58 9.33


7.32 7.58 6.35
49.18 47.49 56.69

9.5 9.24
6.44 6.61
55.9 54.46

1.89
1.32
2.48
2.83
7.9

1.6
1.2
2.16
2.7
6.2

1.49
1.11
2.11
2.35
5.08

1.61
1.19
2.27
2.51
5.57

1.62
1.16
2.29
2.37
5.53

0.04
0.05
0.05
0.89

0.04
0.07
0.07
0.87

0.06
0.07
0.03
0.86

0.12
0.05
0.05
0.88

0.07
0.06
0.06
0.87

b.Profitability in relation to investment


i. Return on investment
20.27 23.01 23.52 15.47 17.05
ii. Return on equity
14.77 15.92 14.49 9.53 10.62
iii. Earning per share
iv. Dividend per share
v. Dividend pay out ratio
0.71 0.51 0.44 0.99 0.19
vi. Dividend yield
1.02 1.66 1.08 1.95 1.18
vii. Earnings yield
0.02 0.14 0.18 2.28 1.77
viii. Price earning ratio
28.32 20.17 29.14 21.25 22.97
ix. MV/BV ratio
6.27 3.89 4.62 2.98 4.26

CURRENT RATIO
###
###
###
###
###

QUICK RATIO

CASH MEASURE

1.49
1.65
1.48
1.69
1.08

0.42
0.46
0.4
0.52
0.34

2.11
2.14
1.93
2.09
1.57

Interval measure
DAYS
Interval measure
###
###
###
###
###

62.34
60.15
54.2
66.61
64.02

70
60

Interval
measure

50
40
30
20
10
38777

Debt ratio
###
###
###
###
###

39142

Debt-equity ratio
0.02
0.02
0.02
0.01
0.01

Interest Coverage Ratio


###
195.47
###
420.31
###
239.98
###
170.61
###
85.88

0.01
0.02
0.02
0.01
0.01

450
400
350
300
250
200
150
100
50

39508

39873

40238

Capital Employed to net worth Ratio


1
1
1
1
1

Interest Coverage Rat

300
250
200
150
100
50

###
###
###
###
###

Inventory turnover ratios


Debtors turnover ratio
10.85
52.18
10.17
54.15
10.45
50.22
10.16
59.88
10.85
54.11

i.Net asset turnover ratio


ii.Total assets turnover ratio
iii.fixed asset turnover ratio
###
1.63
1.26
3.43
###
1.57
1.31
3.24
###
1.49
1.27
2.75
###
1.37
1.22
2.68
###
1.48
1.17
2.83

###
###
###

i.a. gross profit margin i.b. Net profit margin


ii.PBT/SALES
0.70%
13.60%
1.00%
13.70%
0.05%
14.10%

13.60%
13.70%
14.10%

###
###

0.40%
0.50%

13.70%
15.10%

iii. Earning per share


iv. Dividend per share
###
6.07
2.65
###
7.18
3.1
###
8.28
3.5
###
8.65
3.7
###
10.64
4.5

13.70%
15.10%

12
10
8
6
4
2

i. Return on investment ii. Return on equity


###
25.30%
25%
###
26.60%
26%
###
26.70%
25.80%
###
25.10%
23.90%
###
26.70%
29.10%

35.00%
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%

10.00%
5.00%
0.00%

v. Dividend pay out ratio


###
43%
###
43%
###
42.20%
###
43%
###
42.20%

v. Dividend pay out


43%
43%
43%
43%
42%
42%
42%
42%

CURRENT
RATIO
QUICK RATIO
CASH
MEASURE

2
2
1

38777

39142

39508

39873

40238

measure

Interval
measure

40238

d to net worth Ratio

t Coverage Ratio
38777

39142

39508

Interest Coverage Ratio

39873

40238

70
60

Inventory
Debtors
Series3

50
40
30
20
10

iv.current assets turnover ratio


v.working capital turnover ratio
3.1
9.42
3.05
7.7
3.23
9.64
2.92
7.11
3.12
49.22

i.Net asset
turnover ratio
ii.Total assets
turnover ratio
iii.fixed asset
turnover ratio
iv.current
assets turnover
ratio
v.working
capital turnover
ratio

60
50
40
30
20
10

iii.Operating expense Ratio


79.90%
79.70%
78.90%

80.00%

i.a. gross prof

79.40%
77.10%

80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%

iii. Earning per


share
iv. Dividend
per share

i. Return on
investment
ii. Return on
equity

i.a. gross prof


margin
i.b. Net profit
margin
ii.PBT/SALES
iii.Operating
expense Ratio

ividend pay out ratio

v. Dividend
pay out ratio

RRENT
TIO
ICK RATIO
SH
ASURE

Debt ratio
Debt-equity ratio

40238

Inventory turnover ratios


Debtors turnover ratio
Series3

i.Net asset
turnover ratio
ii.Total assets
turnover ratio
iii.fixed asset
turnover ratio
iv.current
assets turnover
ratio
v.working
capital turnover
ratio

i.a. gross profit

i.a. gross profit


margin
i.b. Net profit
margin
ii.PBT/SALES
iii.Operating
expense Ratio