PROFIBILITY RATIO

GP MARGIN
S.No

Company Name BERGER PAINTS

Formula
G.P x100 Sales

2008
603431 0.19 3123311

2009
858566 0.24 3624268

2010
802365 3387941

BUXLY PAINTS

G.P x100 Sales

25851 0.19 137781

29074 0.3 96786

16445 96036

Comments: Gross Profit Ratio of year 2009 of Berger Paints is decreasing because according to directors report at tha

there is a major cause of power of shortage baecause of this the the company arrange the other sources of electricity 2010 the production cost also increases becaue of there in not a better condition and the Buxlay paints also have a sam case.

NP MARGIN

S.No

Company Name BERGER PAINTS

Formula
N.P x100 Sales

2008
174217 0.06 3123311

2009
10463 0 3624268

2010
-106292 3387941

BUXLY PAINTS

N.P x100 Sales

5854 0.04 137781

-9345 -0.1 96786

2571 96036

Comments: The Net Profit of the Berger paints is decreasing in the year 2009 company invests more on its assets bec

that the net profit decreasing yearly wise because as we discuss earlier the main cause is electricity shotage bacause production decreases ans and the sale decreases in 2010 and the Buxlay makes there position better in 2010 accordin last year.

RETURN ON EQUITY RATIO

S.No

Company Name

Formula
NET INCOME

2008
174217

2009
10463 0.51 0.04 248216

2010
-106292 336579

BERGER PAINTS

AVG SHARE HOLDER EQUITY

x100 340173

NET INCOME

5854 x100 24853 0.24

-9345 -0.48 19603

2571 15638

BUXLY PAINTS

AVG SHARE HOLDER EQUITY

Comments: The Return on equity of Berger Paints shows the negetive effect because the company suffers loss in 201

this is a very bad perception for shereholders of a company and same as the Buxlay Paints shows the negetive effect b the company suffers loss in 2009 and in 2010 the company makes there position better than 2009.

RETURN ON ASSETS RATIO

S.No

Company Name BERGER PAINTS

Formula
Net Income Total Asset Net Income Total Asset x100

2008
174217 0.06 2916242

2009
10463 0 3259197

2010
-106292 3021562

BUXLY PAINTS

5854 x100 110828 0.05

-9345 -0.11 86862

2571 92488

Comments: The Burger paints in 2008 in a better position ain 2009 its position is little in trouble because they do not

there asset well and in 2010 if we see the balance sheet its assets going towards adverse condition and the capital st also shows the negetive result bacause company company current assets less then the company current liabilities and see Buxlay paints in 2010 the comapny makes investment in currnet and non-current assets.

2010

0.24

0.17

ectors report at that year urces of electricity so in ints also have a same

2010

-0.03

0.03

re on its assets because of y shotage bacause of thet er in 2010 according to

2010

-0.32

0.16

suffers loss in 2010 and he negetive effect because

2010

-0.04

0.03

ecause they do not utilize n and the capital structure rrent liabilities and if we

LIQUIDITY RATIO

CURRENT RATIO

S.No

Company Name

Formula
Current Asset Current Liabilites

2008 2175806

2009 2047777 0.93 0 2467753

2010 2131651 0.92 2319667

BERGER PAINTS

x100 2349519

BUXLY PAINTS

Current Asset Current Liabilites

92934 x100 80723 1.15

83918 1.16 72317

89662 1.19 75564

Comments: The Current ratio of berger paints is stable but in 2009 accordingly the account recievable collection period is good.

QUICK RATIO
S.No Company Name Formula
Quick Assests C.L

2008 1302509

2009 1035884 0.55 0 2467753

2010 1165304 0.5 2319667

BERGER PAINTS

x100 2349519

BUXLY PAINTS

Quick Assests C.L

73667 x100 80723 0.91

67945 0.84 80723

70481 0.87 80723

Comments: The Quick ratio of burger of year 2009 is decreasing because company invests more on its short term projects and the utilization of asset is well by company in in 2010 there is decreasing ratio in its overall assets.

NET WORKING CAPITAL

S.No Company Name Formula
CA-CL

2008 -173713

2009 -419976

2010 -188016

BERGER PAINTS

TOTAL ASSET

x100 2916242

-0.06 3259197

-0.13 3021562

-0.06

CA-CL

12211 x100 110828 0.11

11601 0.13 86862

14098 0.15 92488

BUXLY PAINTS

TOTAL ASSET

Comments: the net working of burger company want to emphasise on its working capital management.