RATIO ANALYSIS CALCULATOR Prepared by - Prakash Somani

PROFIT & LOSS a/c

PARTICULARS CURRENT YEAR PREVIOUS YEAR

SALES( NET OF EXCISE & SALES TAX) 76,148.46 68,416.61

RAW MATERIAL CONSUMED 30,803.51 24,940.34

LABOUR 6,636.37 5,967.73

DIRECT OVERHEADS 29,891.65 30,490.91 (incl. depriciation of FA directly related to production)

GROSS PROFIT(LOSS) 8,816.93 7,017.63

ADMISTRATION EXPENSES 125.00 55.00 (incl. depriciation of FA not directly related to production)

SELLING EXPENSES 245.00 445.00

PERSONNEL EXPENSES 54.00 546.00

OPERATING PROFIT(LOSS) 8,392.93 5,971.63

NON OPERATIONG INCOME(OTHER INCOME) 4,543.00 5,680.00

PROFIT(LOSS) BEFORE INTEREST & TAX 12,935.93 11,651.63

INTEREST EXPENSES 454.00 548.00

PROFIT(LOSS) BEFORE TAX 12,481.93 11,103.63

PROVISION FOR TAX 545.00 547.00

PROFIT(LOSS) AFTER TAX 11,936.93 10,556.63

DIVIDEND(PREF. SHARE HOLDER) 20.00 18.00

PROFIT(LOSS) AVAILABLE FOR EQUITY 11,916.93 10,538.63

BALANCE SHEET

PARTICULARS CURRENT YEAR PREVIOUS YEAR

LIABILITIES

EQUITY SHARE CAPITAL 5,000,000.00 5,000,000.00

PREFERENCE SHARE CAPITAL 300,000.00 300,000.00

RESERVE & SURPLUS 25,625.00 2,453.00

LOAN FUND( DEBENTURS, TERM LOAN, etc) 25,000.00 28,000.00

CURRENT LIABILITIES 11,249.00 11,268.50

~PROVISION FOR TAX 545.00 547.00 ~PROPOSED DIVIDEND 25.00 23.00 ~UNCLAIMED DIVIDEND 1.00 0.50 ~BANK OD 25.00 14.00 ~CREDITORS 10,458.00 10,489.00 ~BILLS PAYABLE 125.00 124.00 ~OUTSTANDING LIABILITIES 20.00 18.00 ~UNACCURED INCOME 14.00 18.00 ~OTHERS 36.00 35.00

TOTAL LIABILITIES 5,336,874.00 5,313,721.50

ASSETS

NET BLOCK OF FIXED ASSETS 5,125,269.00 5,028,698.00 (incl. Goodwill)

C.W.I.P. 2,564.00 4,445.00

INVESTMENTS 134,547.00 199,303.00

~SHORT TERM 129,547.00 194,303.00 ~LONG TERM 5,000.00 5,000.00

CURRENT ASSETS 73,667.00 80,451.00

~CASH IN HAND 68.00 45.00 ~BALANCE AT BANK 2,500.00 2,100.00 ~DEBTORS 45,545.00 45,455.00 ~BILLS RECEVIABLE 10,454.00 10,554.00 ~PREPAID EXPENSES 54.00 58.00

~ACCURED INCOME 54.00 26.00 ~INVENTORY 14,978.00 22,172.00 ~OTHERS 14.00 41.00

MISC. EXPENDITURE 827.00 824.50

TOTAL ASSETS 5,336,874.00 5,313,721.50

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CONTAINS FORMULA

CONTAINS FORMULA

PROFITABILITY RATIOS

RATIO CURRENT YEAR PREVIOUS YEARIN % IN %

GROSS PROFIT RATIO 11.58 10.26

RAW MATERIAL TO TURNOVER RATIO 40.45 36.45

LABOUR TO TURNOVER RATIO 8.72 8.72

OVERHEAD TO TURNOVER RATIO 39.25 44.57

COGS TO TURNOVER RATIO 88.42 89.74

OPERATING PROFIT RATIO 11.02 8.73

OPERATING EXPENSES RATIO 0.56 1.53

OPERATING RATIO 88.98 91.27

NET PROFIT RATIO 15.65 15.40

RETURN ON CAPITAL EMPLOYED(NET OF TAX) 0.15 0.11

RETURN ON SHAREHOLDER FUND(NET WORTH) 0.22 0.20

RETURN ON EQUITY 0.24 0.21

GOOD POOR

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ACTIVITY RATIOS

RATIO CURRENT YEAR PREVIOUS YEARIN TIMES IN TIMES

FIXED ASSETS TURNOVER RATIO 0.01 0.01

WORKING CAPITAL TURNOVER RATIO 1.22 0.99

STOCK TURNOVER RATIO 4.50 2.77

STOCK HOLDING PERIOD 81 132 ( in days )

DEBTORS TURNOVER RATIO 1.36 1.22

DEBTS COLLECTION PERIOD 268 299 ( in days )

CREDITORS TURNOVER RATIO 2.91 2.35

DEBTS PAYMENT PERIOD 125 155 ( in days )

CAPITAL EMPLOYED TURNOVER RATIO 0.01 0.01

GOOD POOR

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LIQUIDITY RATIOS

RATIO CURRENT YEAR PREVIOUS YEARIN TIMES IN TIMES

CURRENT RATIO 6.55 7.14

LIQUIDITY RATIO/QUICK RATIO/ACID RATIO 5.22 5.17

SUPER QUICK RATIO 11.74 17.43

CASH INTERVAL RATIO 39 44( in days )

WORKING TO BE DONE BY YOU:-

~Total annual cash expenses 548499 485789

~Cash expenses per day 1503 1331

GOOD POOR

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CAPITAL STRUCTURE RATIOS

RATIO CURRENT YEAR PREVIOUS YEARIN TIMES IN TIMES

PROPERITARY RATIO 99.77 99.77

OUTSIDE LIABILITY RATIO 0.23 0.23

DEBT EQUITY RATIO 0.00 0.01

LEVERAGE RATIO 0.06 0.06

CAPITAL GEARING RATIO 0.06 0.07

EQUITY TO TOTAL FUNDS RATIO 0.94 0.94

GOOD POOR

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