Liquidity Ratio

1. Current Ratio
2.Quick Ratio
3. Cash Ratio
 Current Ratio

Current Ratio = Current Asset / Current Liability

IN 2008 = 2.1177
IN 2009 = 1.8558
IN 2010 = 1.0782
IN 2011 = 1.2532
IN 2012 = 2.3475
 Current Ratio

2.5

2.12
2.35
2
1.86

1.5

1.25
1 1.08

0.5

0
Year 2008
Year 2009
Year 2010
Year 2011
Year 2012
Quick Ratio (Acid Test Ratio)

Quick Ratio = (Current Asset - Inventory) / Current Liability

IN 2008 = 1.3269
IN 2009 = 1.1124
IN 2010 = 0.0804
IN 2011 = 1.0279
IN 2012 = 1.3200
 Quick Ratio (Acid Test Ratio)
1.4 1.33

1.32
1.2
1.11

1
1.03

0.87
0.8

0.6

0.4

0.2

0
Year 2008
Year 2009
Year 2010
Year 2011
Year 2012
 Cash Ratio

Cash Ratio = Cash / Current Liability

IN 2008 = 0.5497
IN 2009 = 0.3982
IN 2010 = 0.5615
IN 2011 = 0.5025
IN 2012 = 0.2771
 Cash Ratio
0.6
0.55
0.56

0.5
0.5

0.4 0.4

0.3

0.28
0.2

0.1

0
Year 2008
Year 2009
Year 2010
Year 2011
Year 2012
 Leverage Ratio

1. Debt to Equity Ratio

2. Debt to Total Asset Ratio
3. Interest Coverage Ratio
 Debt to Equity Ratio
Debt to Equity Ratio = Total Debt / Total Equity

IN 2008 = 0.1115
IN 2009 = 0.0860
IN 2010 = 0.0782
IN 2011 = 0.0138
IN 2012 = 0.0157
 Debt to Equity Ratio

0.12
0.11

0.1

0.09
0.08
0.08

0.06

0.04

0.02

0.01
0.02
0
2008
2009
2010
2011
2012
Debt to Total Asset Ratio

Debt to Total Asset Ratio = Total Debt / Total Asset

IN 2008 = 0.1003
IN 2009 = 0.0792
IN 2010 = 0.0725
IN 2011 = 0.0652
IN 2012 = 0.0155
 Debt to Total Asset Ratio
0.12

0.1
0.1

0.08 0.08

0.07

0.06 0.07

0.04

0.02

0.02
0
Year 2008
Year 2009
Year 2010
Year 2011
Year 2012
 Interest Coverage Ratio

Interest Coverage Ratio = EBIT (Earning Before Interest & Taxes) / Interest
Expenses

IN 2008 = 362.3724
IN 2009 = 826.3404
IN 2010 = 561.0633
IN 2011 = 243.0633
IN 2012 = 119.8446
 Interest Coverage Ratio
900

826.34
800

700

600

561.06
500

400 362.37

300

200
243.06

100

119.84
0
Year 2008
Year 2009
Year 2010
Year 2011
Year 2012
 Turnover Ratio

1. Receivable Turnover
2. Receivable Turnover in days
3. Inventory Turnover
4. Inventory Turnover in days
 Receivable Turnover
Receivable Turnover = Sales / Accounts Receivable (AR)

IN 2008 = 166.7694
IN 2009 = 108.4031
IN 2010 = 58.0749
IN 2011 = 320.6819
IN 2012 = 216.1082
 Receivable Turnover

350

300 320.68

250

200
166.77 216.11

150

108.4
100

50 58.07

0
Year 2008
Year 2009
Year 2010
Year 2011
Year 2012
 Receivable Turnover in days

Receivable Turnover in days = 365 / RT (Receivable Turnover)

IN 2008 = 2.1887
IN 2009 = 3.3671
IN 2010 = 6.2850
IN 2011 = 1.1382
IN 2012 = 1.6890
 Receivable Turnover in days

6.29
6

3.37
3

2.19

1
1.69
1.14

0
Year 2008
Year 2009
Year 2010
Year 2011
Year 2012
 Inventory Turnover

Inventory Turnover = COGS (Cost Of Goods Sold) / Inventories

IN 2008 = 8.6437
IN 2009 = 7.7230
IN 2010 = 2.9217
IN 2011 = 3.0507
IN 2012 = 5.1477
 Inventory Turnover

9 8.64

8
7.72

5.15
4

3
2.92
3.05
2

0
Year 2008
Year 2009
Year 2010
Year 2011
Year 2012
Inventory Turnover in days

Inventory Turnover in days = 365 / IT (Interest Turnover)

IN 2008 = 42.2273
IN 2009 = 47.2615
IN 2010 = 124.9267
IN 2011 = 119.6461
IN 2012 = 70.9055
 Inventory Turnover in days
140

124.93
120
119.65

100

80

60
70.91

42.23 47.26
40

20

0
Year 2008
Year 2009
Year 2010
Year 2011
Year 2012
 Profitability Ratio

1. Gross Profit Margin (GPM)

2. Net Profit Margin (NPM)
3. Return on Asset (ROA)
4. Return on Equity (ROE)
Gross Profit Margin (GPM)

Gross Profit Margin = Gross Profit / Sales

IN 2008 = 0.0528
IN 2009 = 0.0785
IN 2010 = 0.0884
IN 2011 = 0.0800
IN 2012 = 0.0933
 Gross Profit Margin (GPM)
0.1

0.09
0.09 0.09

0.08 0.08
0.08
0.07

0.06
0.05

0.05

0.04

0.03

0.02

0.01

0
Year 2008
Year 2009
Year 2010
Year 2011
Year 2012
Net Profit Margin (NPM)

Net Profit Margin = Net Profit / Sales

IN 2008 = 0.0321
IN 2009 = 0.0522
IN 2010 = 0.0573
IN 2011 = 0.0513
IN 2012 = 0.0578
 Net Profit Margin (NPM)
0.06
0.06
0.06
0.05
0.05 0.05

0.04

0.03

0.03

0.02

0.01

0
Year 2008
Year 2009
Year 2010
Year 2011
Year 2012
 Return on Asset (ROA)

Return on Asset = Net Profit After Tax (NPAT) / Total Asset (Total Asset)

IN 2008 = 0.1998
IN 2009 = 0.3686
IN 2010 = 0.3460
IN 2011 = 0.2980
IN 2012 = 0.0573
 Return on Asset (ROA)
0.4

0.37

0.35
0.35

0.3
0.3

0.25

0.2
0.2

0.15

0.1

0.05

0.06
0
Year 2008
Year 2009
Year 2010
Year 2011
Year 2012
 Return on Equity (ROE)

Return on Equity = Net Profit After Tax (NPAT) / Total Equity (Total Equity)

IN 2008 = 0.2221
IN 2009 = 0.4003
IN 2010 = 0.3730
IN 2011 = 0.0630
IN 2012 = 0.0582
 Return on Equity (ROE)
0.45

0.4

0.35

0.3

0.25

0.2 0.4
0.37
0.15
0.22
0.1

0.05

0
0.06
Year 2008
0.06
Year 2009
Year 2010
Year 2011
Year 2012
ANY QUESTION
THANK YOU ALL