RATIO ANALYSIS CALCULATOR

made by - RISHABH JAIN

PROFIT & LOSS a/c

PARTICULARS CURRENT YEAR

SALES( NET OF EXCISE & SALES TAX) 76,148.46

RAW MATERIAL CONSUMED 30,803.51

LABOUR 6,636.37

DIRECT OVERHEADS 29,891.65

(incl. depriciation of FA directly related to production)

GROSS PROFIT(LOSS) 8,816.93

ADMISTRATION EXPENSES 125.00

(incl. depriciation of FA not directly related to production)

SELLING EXPENSES 245.00

PERSONNEL EXPENSES 54.00

OPERATING PROFIT(LOSS) 8,392.93

NON OPERATIONG INCOME(OTHER INCOME) 4,543.00

PROFIT(LOSS) BEFORE INTEREST & TAX 12,935.93

INTEREST EXPENSES 454.00

PROFIT(LOSS) BEFORE TAX 12,481.93

PROVISION FOR TAX 545.00

PROFIT(LOSS) AFTER TAX 11,936.93

DIVIDEND(PREF. SHARE HOLDER) 20.00

PROFIT(LOSS) AVAILABLE FOR EQUITY 11,916.93

 BALANCE SHEET

PARTICULARS CURRENT YEAR

LIABILITIES

EQUITY SHARE CAPITAL 5,000,000.00

PREFERENCE SHARE CAPITAL 300,000.00

RESERVE & SURPLUS 25,625.00

LOAN FUND( DEBENTURS, TERM LOAN, etc) 25,000.00

CURRENT LIABILITIES 11,249.00

~PROVISION FOR TAX 545.00

~PROPOSED DIVIDEND 25.00
~UNCLAIMED DIVIDEND 1.00
~BANK OD 25.00
~CREDITORS 10,458.00
~BILLS PAYABLE 125.00
~OUTSTANDING LIABILITIES 20.00
~UNACCURED INCOME 14.00
~OTHERS 36.00

TOTAL LIABILITIES 5,336,874.00

ASSETS

NET BLOCK OF FIXED ASSETS 5,125,269.00

(incl. Goodwill)

C.W.I.P. 2,564.00

INVESTMENTS 134,547.00

~SHORT TERM 129,547.00

~LONG TERM 5,000.00

CURRENT ASSETS 73,667.00

~CASH IN HAND 68.00

~BALANCE AT BANK 2,500.00
~DEBTORS 45,545.00
~BILLS RECEVIABLE 10,454.00
~PREPAID EXPENSES 54.00
~ACCURED INCOME 54.00
~INVENTORY 14,978.00
~OTHERS 14.00

MISC. EXPENDITURE 827.00

TOTAL ASSETS 5,336,874.00

-
TOR
ade by - RISHABH JAIN
CONTAINS FORMULA

PREVIOUS YEAR

68,416.61

24,940.34

5,967.73

30,490.91

7,017.63

55.00

445.00

546.00

5,971.63

5,680.00

11,651.63

548.00

11,103.63

547.00

10,556.63

18.00

10,538.63
 CONTAINS FORMULA

PREVIOUS YEAR

5,000,000.00

300,000.00

2,453.00

28,000.00

11,268.50

547.00
23.00
0.50
14.00
10,489.00
124.00
18.00
18.00
35.00

5,313,721.50

5,028,698.00

4,445.00

199,303.00

194,303.00
5,000.00

80,451.00

45.00
2,100.00
45,455.00
10,554.00
 58.00
26.00
22,172.00
41.00

824.50

5,313,721.50

-
 PROFITABILITY RATIOS

RATIO CURRENT YEAR

IN %

GROSS PROFIT RATIO 11.58

RAW MATERIAL TO TURNOVER RATIO 40.45

LABOUR TO TURNOVER RATIO 8.72

OVERHEAD TO TURNOVER RATIO 39.25

COGS TO TURNOVER RATIO 88.42

OPERATING PROFIT RATIO 11.02

OPERATING EXPENSES RATIO 0.56

OPERATING RATIO 88.98

NET PROFIT RATIO 15.65

RETURN ON CAPITAL EMPLOYED(NET OF TAX) 0.15

RETURN ON SHAREHOLDER FUND(NET WORTH) 0.22

RETURN ON EQUITY 0.24

OS
GOOD POOR
PREVIOUS YEAR
IN %

10.26 GOOD

36.45 POOR

8.72 GOOD

44.57 GOOD

89.74 GOOD

8.73 GOOD

1.53 GOOD

91.27 GOOD

15.40 GOOD

0.11 GOOD

0.20 GOOD

0.21 GOOD
 ACTIVITY RATIOS

RATIO CURRENT YEAR

IN TIMES

FIXED ASSETS TURNOVER RATIO 0.01

WORKING CAPITAL TURNOVER RATIO 1.22

STOCK TURNOVER RATIO 4.50

STOCK HOLDING PERIOD 81

( in days )
DEBTORS TURNOVER RATIO 1.36

DEBTS COLLECTION PERIOD 268

( in days )
CREDITORS TURNOVER RATIO 2.91

DEBTS PAYMENT PERIOD 125

( in days )
CAPITAL EMPLOYED TURNOVER RATIO 0.01
 GOOD POOR
PREVIOUS YEAR
IN TIMES

0.01 GOOD

0.99 GOOD

2.77 GOOD

132 GOOD

1.22 GOOD

299 GOOD

2.35 POOR

155 POOR

0.01 GOOD
 LIQUIDITY RATIOS

RATIO CURRENT YEAR

IN TIMES

CURRENT RATIO 6.55

LIQUIDITY RATIO/QUICK RATIO/ACID RATIO 5.22

SUPER QUICK RATIO 11.74

CASH INTERVAL RATIO 39

( in days )

WORKING TO BE DONE BY YOU:-

~Total annual cash expenses 548499

~Cash expenses per day 1503

RISHABH JAIN:-
CAN BE DONE BY
AUDIT OF CASH
RISHABH JAIN:-
LEDGER
For calculating this ratio
average daily cash
expenses are to be
worked out which are to
be worked out
seperately by you
 GOOD POOR
PREVIOUS YEAR
IN TIMES

7.14 POOR

5.17 GOOD

17.43 POOR

44 POOR

485789

1331
 CAPITAL STRUCTURE RATIOS

RATIO CURRENT YEAR

IN TIMES

PROPERITARY RATIO 99.77

OUTSIDE LIABILITY RATIO 0.23

DEBT EQUITY RATIO 0.00

LEVERAGE RATIO 0.06

CAPITAL GEARING RATIO 0.06

EQUITY TO TOTAL FUNDS RATIO 0.94

ATIOS
GOOD POOR
PREVIOUS YEAR
IN TIMES

99.77 GOOD

0.23 GOOD

0.01 GOOD

0.06 GOOD

0.07 GOOD

0.94 GOOD