Turnover Ratios

It is also known as Asset Management Ratio, it is based on the relationship between the
level of activity, represented by sales or cost of goods sold, and level of various assets.
Hindustan Petroleum Corporation
Inventory Ratio = Cost of goods sold / Inventory
Cost of goods sold
Raw Materials
Power & Fuel Cost
Employee Cost
Other Manufacturing Expenses
Excise Duty

2010 Yr.
100,716.07
248.21
1,617.32
680.81
7,588.25
110,850.66

2009 Yr.
114,637.24
19.02
1,137.19
416.21
6,867.82
123,077.48

2008 Yr.
100,436.36
17.01
867.66
299.27
7,785.28
109,405.58

Inventories

12,579.22

8,793.24

12,020.28

Inventory Ratio

8.812204572 13.99682938 9.10174971

Indian Oil Corporation Limited

Inventory Ratio = Cost of goods sold / Inventory
Cost of goods sold
Raw Materials
Power & Fuel Cost
Employee Cost
Other Manufacturing Expenses
Excise Duty

2010 Yr.
299,806.97
1,880.24
6,429.58
1,638.36
26,141.04
335,896.19

2009 Yr.
240,712.77
369.45
5,723.96
1,385.83
21,834.76
270,026.77

2008 Yr.
273,708.98
447.19
5,686.96
1,053.32
22,682.89
303,579.34

Inventories

36,404.08

25,149.60

30,941.48

Inventory Ratio

9.226883086 10.73682166 9.81140333

Hindustan Petroleum Corporation

Debtor's Turnover = Net Credit Sales / Inventory Sundry Debtors

Net Credit Sales

Inventory Sundry Debtors
Debtor's Turnover

2010 Yr.
114,888.82

2009 Yr.
131,802.84

2008 Yr.
112,098.27

2,437.34

2,240.91

1,710.67

47.13696899 58.8166593 65.5288688

Indian Oil Corporation Limited

Debtor's Turnover = Net Credit Sales / Inventory Sundry Debtors

Net Credit Sales

2010 Yr.
357,275.89

2009 Yr.
291,272.84

2008 Yr.
329,806.88

5,799.28

5,937.86

6,819.23

Inventory Sundry Debtors

Debtor's Turnover

61.60693914 49.05350412 48.3642405

Hindustan Petroleum Corporation

Average Collection Period = Average Sundry debtors / (Average Daily Credit Sales / 365)

Average Sundry debtors

Average Daily Credit Sales / 365

Average Collection Period

2010 Yr.
2,437.34

2009 Yr.
2,240.91

2008 Yr.
1,710.67

16707.52/365
45.77

12411.59/365
34.00

13670.11/365
37.45

53.2472264

65.90067429

45.675898

Indian Oil Corporation Limited

Average Collection Period = Average Sundry debtors / (Average Daily Credit Sales / 365)

Average Sundry debtors

Average Daily Credit Sales / 365

Average Collection Period

2010 Yr.
5,799.28

2009 Yr.
5,937.86

2008 Yr.
6,819.23

40818.96/365
111.83

38890.28/365
106.55

39326.07/365
107.74

51.8567156

55.72906392

63.29183033

Hindustan Petroleum Corporation

Fixed Asset Turnover = Net Sales / Average Net Fixed Asset
2010 Yr.
107,300.57

2009 Yr.
124,935.02

2008 Yr.
104,312.99

Net Block
Capital Work in Progress
Investments

15,304.26
3,890.00
11,387.22
30,581.48

11,654.55
5,001.27
14,196.47
30,852.29

11,929.28
3,315.95
6,837.05
22,082.28

Average Net Fixed Asset

27.58369409

24.98065891

31.45795021

Net Sales

Indian Oil Corporation Limited

Fixed Asset Turnover = Net Sales / Average Net Fixed Asset
2010 Yr.
331,134.85

2009 Yr.
269,438.08

2008 Yr.
307,123.99

Net Block
Capital Work in Progress
Investments

41,581.07
21,268.63
22,370.25
85,219.95

34,778.45
18,186.05
32,232.13
85,196.63

32,771.82
9,170.22
21,535.78
63,477.82

Average Net Fixed Asset

15.56916689

14.81564606

33.49145277

Net Sales

Hindustan Petroleum Corporation

Gross Profit = Selling Price - Cost of goods sold * 100
Net Sales

107,300.57

124,935.02

104,312.99

Cost of goods
sold

103,262.41

116,209.66

101,620.30

4,038.16

8,725.36

2,692.69

Gross Profit
Gross Margin

4038.16/107300.57*100 8725.36/124935.02*100 101620.30/104312.09*100

3.763409645
6.98391852
2.581356358

Indian Oil Corporation Limited

Gross Margin = Gross Profit / Sales * 100
Net Sales

331,134.85

269,438.08

307,123.99

Cost of goods
sold

309,755.15

248,192.01

280,896.45

Gross Profit

21,379.70

8,725.36

2,692.69

Gross Margin

21379.7/331134.85*100 8725.36/269438.08*100 2692.69/307123.99*100

6.46
3.23835443
0.876743624
Hindustan Petroleum Corporation

Indian Oil Corporation Limited