PRESENTATION ON RELIGARE ENTERPRISES LTD.

BY SHANTANU DUBEY SONIA SINGH NISHI SAXENA RUPENDER KAUR LOVEKESH MITTAL NEHA TYAGI
GUIDED BY

MRS.SEMMA DOGRA

RATIO ANALYSIS

Current ratio Quick ratio

Liquid Ratio

LEVERAGE OR CAPITAL STRUCTURE RATIO

Dept Equity Ratio Dept Total Fund Ratio Proprietary Ratio Fixed Asset To Proprietors Fund Ratio Capital Baring Ratio Interest Coverage Ratio

ACTIVITY RATIO
Stock Turnover Ratio or Inventory Turnover Ratio Debtors or Receivables Turnover Ratio Creditors or Payble Turnover Ratio Fixed Assets Turnover Ratio Working Cpital Turnover Ratio

PROFITABILITY OR INCOME RATIO

Profitability Ratio Based On Sales
Gross Profit Ratio Net Profit Ratio Operating Ratio Expenses Ratio

Profitability Ratio Based On Investment

Return On Capital Employed Return On Total Share Holder Fund Return On Equity Share Holder Fund

LIQUID RATIO
CURRENT RATIO:
This ratio is used to asses the firm ability to meet its short term liability on time. The idle ratio is 2:1.in 2008 short final report is good.

QUICK RATIO:
Data is insufficient for stock and prepaid expensive.

LEVERAGE OR CAPITAL STRUCTURE RATIO

Debt Equity Ratio:
This ratio is calculated to access the ability of the firm to meet its long term liability. Debt equity ratio is 2:1.

Dept Total Fund Ratio:

Generally debt to total fund ratio of 67% is consider. Thats why all the three years ratio is satisfactory.

Proprietary Ratio:
The long term financial report is not satisfactory.

Fixed Asset To Proprietors Fund Ratio:

This ratio indicates the extent to which proprietors fund are sure into fixed assets. Because in 2007,08,09 ratio is less than 100%.

Capital Baring Ratio:

Fixed Cost baring capital is less than the equity share capital.

Interest Coverage Ratio:

Data is insufficient for fixed interest charges.

ACTIVITY RATIO
Stock Turnover Ratio or Inventory Turnover Ratio:
Data is insufficient for average stock.

Debtors or Receivables Turnover Ratio:

Data is insufficient for average debtors.

Creditors or Payable Turnover Ratio:

Data is insufficient for average creditors.

Fixed Assets Turnover Ratio:

Increasing the ratio compared to previous year that is indicate that there is better utilization of fixed assets.

Working Capital Turnover Ratio:

Efficient use of working capital and quick turnover of current asset likes stock & debtors.

PROFITABILITY OR INCOME RATIO

Profitability Ratio Based On Sales Gross Profit Ratio:
Ratio measure the margin of profit available on sales. No idle standard is fixed for ratio. Higher gross profit ratio in 2007.

Net Profit Ratio:

No idle standard is fixed for ratio. Higher net profit ratio in 2008. Operating Ratio: Lower the operating ratio the better it is, because it will leave higher margin of profit & sales. Expenses Ratio: The lower the expenses ratio, the greater will be the profitability.

PROFITABILITY OR INCOME RATIO

Profitability Ratio Based On Investment Return On Capital Employed:
It can be used to judge the borrowing policy of enterprises. since it is borrowing at a rate higher than the rate of borrowing.

Return On Total Share Holder Fund:

This ratio revels how profitability the proprietors fund have been utilized by the firm.

Return On Equity Share Holder Fund:

This ratio measure how efficiently the equity share holder funds are being used in business. its a true measure of management.

Contd.
Earning per share:
Data is insufficient for the no of equity share.

Dividend per share:

Data is insufficient.

Dividend payout ratio:

Data is insufficient.

Earning and dividend yield:

Data is insufficient.

Price earning ratio:

Data is insufficient.