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
(incl. depriciation of FA directly related to production)

29,891.65

30,490.91

GROSS PROFIT(LOSS)

8,816.93

7,017.63

125.00

55.00

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

454.00

548.00

12,481.93

11,103.63

545.00

547.00

11,936.93

10,556.63

20.00

18.00

11,916.93

10,538.63

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

INTEREST EXPENSES
PROFIT(LOSS) BEFORE TAX
PROVISION FOR TAX
PROFIT(LOSS) AFTER TAX
DIVIDEND(PREF. SHARE HOLDER)
PROFIT(LOSS) AVAILABLE FOR EQUITY

BALANCE SHEET
PARTICULARS

CURRENT YEAR

PREVIOUS YEAR

LIABILITIES
EQUITY SHARE CAPITAL

5,000,000.00

###

PREFERENCE SHARE CAPITAL

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

545.00
25.00
1.00
25.00
10,458.00
125.00
20.00
14.00
36.00

547.00
23.00
0.50
14.00
10,489.00
124.00
18.00
18.00
35.00

5,336,874.00

5,313,721.50

5,125,269.00

5,028,698.00

2,564.00

4,445.00

134,547.00

199,303.00

129,547.00
5,000.00

194,303.00
###

73,667.00

80,451.00

68.00
2,500.00
45,545.00
10,454.00
54.00

45.00
2,100.00
45,455.00
10,554.00
58.00

~PROVISION FOR TAX

~PROPOSED DIVIDEND
~UNCLAIMED DIVIDEND
~BANK OD
~CREDITORS
~BILLS PAYABLE
~OUTSTANDING LIABILITIES
~UNACCURED INCOME
~OTHERS

TOTAL LIABILITIES
ASSETS
NET BLOCK OF FIXED ASSETS
(incl. Goodwill)
C.W.I.P.
INVESTMENTS
~SHORT TERM
~LONG TERM
CURRENT ASSETS
~CASH IN HAND
~BALANCE AT BANK
~DEBTORS
~BILLS RECEVIABLE
~PREPAID EXPENSES

~ACCURED INCOME
~INVENTORY
~OTHERS
MISC. EXPENDITURE

TOTAL ASSETS

54.00
14,978.00
14.00

26.00
22,172.00
41.00

827.00

824.50

5,336,874.00

5,313,721.50

CONTAINS FORMULA

CONTAINS FORMULA

PROFITABILITY RATIOS
RATIO

CURRENT YEAR
IN %

PREVIOUS YEAR
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

GOOD
POOR
GOOD
GOOD
GOOD
GOOD
GOOD
GOOD
GOOD
GOOD
GOOD
GOOD

POOR

ACTIVITY RATIOS
RATIO

CURRENT YEAR
IN TIMES

PREVIOUS YEAR
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

81

132

1.36

1.22

268

299

2.91

2.35

125

155

0.01

0.01

STOCK HOLDING PERIOD

( in days )
DEBTORS TURNOVER RATIO
DEBTS COLLECTION PERIOD
( in days )
CREDITORS TURNOVER RATIO
DEBTS PAYMENT PERIOD
( in days )
CAPITAL EMPLOYED TURNOVER RATIO

GOOD

GOOD
GOOD
GOOD
GOOD
GOOD
GOOD
POOR
POOR
GOOD

POOR

LIQUIDITY RATIOS
RATIO

CURRENT YEAR
IN TIMES

PREVIOUS YEAR
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

( in days )

39

44

~Total annual cash expenses

548499

485789

~Cash expenses per day

1503

1331

WORKING TO BE DONE BY YOU:-

GOOD

POOR
GOOD
POOR
POOR

POOR

CAPITAL STRUCTURE RATIOS

RATIO

CURRENT YEAR
IN TIMES

PREVIOUS YEAR
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

GOOD
GOOD
GOOD
GOOD
GOOD
GOOD

POOR