Ratio A

Debt / Equity Ratio

Loaned Funds
Shareholder Funds

Loaned Funds + Current Liabilities

Shareholder Funds

Loaned Funds + Current Liabilities + 20% of Contingent Liabilities

Shareholder Funds

Net Sales (i.e. Sales - Excise)

Fixed Assets (i.e. Net Block)

Net Sales (i.e. Sales - Excise)

Average Fixed Assets (i.e. Net Block)

Net Sales (i.e. Sales - Excise)

COGS

Current Ratio

Total Current Assets

Total Current Liabilities

Quick Ratio

Total Current Assets - Inventories - Loans & Advances

Total Current Liabilities

Inventory Turnover
Ratio

COGS
Inventories

Inventory Days

Days in period
Inventory Turnover Ratio

Net Fixed Assets

Turnover Ratio

Inventory % of COGS

Inventories
COGS

Debtors Conversion
Ratio

Total Sales
Sundry Debtors

Debtor Days

Days in period
Debtors Conversion Ratio

Net Working Capital

Turnover Ratio

Net Sales (i.e. Sales - Excise)

Net Current Assets

% Investments of Net Worth

Investments
Net Worth

% Investments of
Capital Employed

Investments
Capital Employed

Operating Profit Margin

Total Sales - COGS

Total Sales

% SG&A of Net Sales

SG & A
Net Sales (i.e. Sales - Excise)

EBIT Margin of Net Sales

PBIT
Net Sales (i.e. Sales - Excise)

Net Profit Margin

Net Profit (i.e. PAT)

Total Income

% Other income of
Net Profit

Other Income
Net Profit (i.e. PAT)

EPS

Net Profit (i.e. PAT) for Ordinary Shares

Number of Ordinary Equity Shares

Cash EPS

Net Profit (i.e. PAT) + Depreciation

Number of Ordinary Equity Shares

Book Value

Share Capital + Reserves - Revaluation Reserves

Number of Ordinary Equity Shares

P / E Ratio

Stock Price
EPS

Return on Net Worth

Net Profit (i.e. PAT)

Share Capital + Reserves - Revaluation Reserves

Return on Equity

Net Profit (i.e. PAT)

Share Capital

Return on Investment

Net Profit (i.e. PAT)

Book Value of Capital

Tax Rate

Tax Amount
PBT

Return on Capital Employed

PBIT (1 - Tax Rate)

Book Value of Capital

0% of Contingent Liabilities

ans & Advances

Ratio Analysis
2008-09
=

134506.66
114785.32 - 0
1.17

134506.66 + 41010.85
114785.32 - 0
1.53

134506.66 + 41010.85 + 20% of 44645.44

114785.32 - 0
1.61

137919.38
99904.55
1.38

137919.38
Average of 99904.55 + 71952.51
1.61

137919.38
72211.77
1.91

98165.33
41010.85
2.39

98165.33 - 34040.36 - 23931.08

41010.85
0.98

72211.77
34040.36

2.12

365.00
2.12

172.06

34040.36
72211.77

47.14%

139325.37
30447.61

4.58

365.00
4.58

79.77

137919.38
98165.33

1.40

88859.46
114785.32

77%

88859.46
249291.98

35.64%

139325.37 - 72211.77
139325.37

48%

45895.91
137919.38

33.28%

-21254.20
137919.38

-15.41%

-27039.68
147779.78

-18.30%

9860.40
-27039.68

-36.47%

-2703968000.00
61380853.00

-44.05

-1815833000.00
61380853.00

-29.58

(8225.03 + 106560.29 - 0) * 10^5

61380853.00

187.01

76.45
-44.05

-1.74

-27039.68
8225.03 + 106560.29 - 0

-23.56%

-27039.68
8225.03

-3.29

-27039.68
249291.98

-10.85%

9.13%

-21254.2 * (1 - 0.09)
8225.03 + 106560.29 + 134506.66

-7.75%

Remarks
2007-08
87676.37
141915.45 - 0

Revaluation reserves to be ignored

Deferred tax liability to be ignored

0.62
87676.37 + 35763.76
141915.45 - 0
0.87
87676.37 + 35763.76 + 20% of 37043.61
141915.45 - 0
0.92
132251.15
71952.51
1.84
132251.15
Average of 71952.51 + 67605.64
1.90
132251.15
70584.46
1.87
93282.09
35763.76
2.61
93282.09 - 32974.18 - 23361.38
35763.76
1.03
70584.46
32974.18
2.14
365.00
2.14

Capital WIP to be ignored

170.51
32974.18
70584.46
46.72%
133756.33
28988.56
4.61
365.00
4.61
79.11
132251.15
93282.09
1.42
104730.20
141915.45
74%
104730.20
229591.82
45.62%
133756.33 - 70584.46
133756.33
47%
42095.67
132251.15
31.83%
14180.00
132251.15
10.72%
6612.17
145173.87

4.55%
12922.72
6612.17
195.44%
661217000.00
61380853.00
10.77
1471888000.00
61380853.00
23.98
(8225.03 + 133690.42 - 0) * 10^5
61380853.00
231.20
297.65
10.77
27.63
6612.17
8225.03 + 133690.42 - 0
4.66%
6612.17
8225.03
0.80
6612.17
229591.82
2.88%
19.06%

14180 * (1 - 0.19)
8225.03 + 133690.42 + 87676.37
5.00%

Observations

Sr
Item
1 Share Capital
2 Reserves and Surplus
3 Revaluation reserve
4 Loaned Funds
5 Deferred Tax Liability
6 Fixed Assets (Net Block)
7 Net Sales
8 Total Current Assets
9 Inventories
10 Loans & Advances
11 Total Current Liabilities
12 Raw Material Consumed
13 Stores, spare parts and tools consumed
14 Freight, transportation, port charges, etc.
15 Repairs to buildings
16 Repairs to plant, machinery, etc.
17 Power and fuel
18 Rent
19 Rates and Taxes
20 Manpower Costs @ 50% for COGS
21 Manpower Costs @ 50% for SG&A
22 COGS
23 Sundry Debtors
24 Investments
25 Net Worth
26 Capital Employed
27 SG&A (in schedules)
28 SG&A
29 PBT
30 PAT
31 Interest paid
32 PBIT
33 Other Income
34 Total Income
35 Ordinary Shares
36 PAT for Ordinary Shares
37 Ordinary Shares (for diluted)
38 PAT for Ordinary Shares (for diluted)
39 Stock Price as on 31st Mar
40 Tax Expense
41 Cash Sales
42 Depreciation
43 Contingent Liabilities
44 Total Sales

Reference
BS
BS
BS_1a
BS
BS
BS
PL
BS
BS
BS
BS
SC 8 & 11
SC 8 & 12
SC 8 & 13
SC 8 & 14
SC 8 & 15
SC 8 & 16
SC 8 & 17
SC 8 & 18
SC 8 & 19
SC 8 & 20
BS
BS

PL
PL
PL
PL
PL

PL
SC 8 & 20
PL
CL1 & CL2
PL

2008-09
8225.03
106560.29
0
134506.66
2837.20
99904.55
137919.38
98165.33
34040.36
23931.08
41010.85
33639.13
9401.92
1043.86
345.55
1269.90
8983.36
4389.83
88.09
13050.13
13050.13
72211.77
30447.61
88859.46
114785.32
249291.98
32845.78
45895.91
-29755.06
-27039.68
8500.86
-21254.2
9860.40
147779.78
61380853
-27039.68
61385803
-27039.68
76.45
-2715.38
138645.50
8881.35
44645.44
139325.37

2007-08
8225.03
133690.42
0
87676.37
5967.58
71952.51
132251.15
93282.09
32974.18
23361.38
35763.76
34385.39
9116.30
1289.27
742.51
1253.29
8215.5
3843.83
80.38
11657.99
11657.99
70584.46
28988.56
104730.2
141915.45
229591.82
30437.68
42095.67
8169.66
6612.17
6010.34
14180
12922.72
145173.87
61380853
6612.17
61385803
6612.17
297.65
1557.49
133122.31
8106.71
37043.61
133756.33

2006-07
6138
129477.86
0
78761.01
5587.73
67605.64
128419.35
82490.59
28366.36
21715.86
37147.56
31581.48
9984.79
1130.36
664.81
1293.01
8532.86
2040.95
67.89
11279.2
11279.2
66575.35
26877.07
98447.50
135615.94
214376.95
26113.63
37392.83
23823.28
20125.28
4711.91
28535.19
9077.82
137497.17
61380853
20125.28
61385803
20125.28
341.55
3698.00
130229.49
6305.51
33227.75
129962.75

Check conditions Rule Value

Included in R & S

Included in Funds