DESCRIPTION LIQUIDITY RATIO: Current ratio Quick ratio ACTIVITY ANALYSIS: Inventory turnover Avg collection period Total

asset turnover SOLVENCY ANALYSIS: Debt to Total Assets Debt to Equity Interest Coverage PROFITABILITY ANALYSIS: EBITDA Margin Operating Margin Net Margin Return on Capital Employed Return on Equity Return on Assets

FI 1.08 0.81

Jindal 1.42 0.97

HSIL 1.41 0.84

ACTUAL FORMULA Current Asset/Current Liability (Current AssetInventory)/Current Liability

7.75
1.23

12.62 26-D 1.11

5.26 53-D 0.75

Cost of good sold/avg. inventory Cost of good sold/avg. inventory Net sales /total asset

0.19 0.89 1.97

0.15 0.25 10.67

0.75 0.76 5.18

Long Term Borrowing/Total Asset Long Term Borrowing/Total Shareholder EBIT/Finance Cost

14.56 15.00% 16.97 14.72% 5.05 5.74% 18.73 6.71% 15.99 7.97% 5.27 6.35%

18.89 8.19 3 153.41

EBITDA/NET SALES EBIT/NET SALES NET PROFIT/NET SALES PROFIT/(LTB+TSF) PROFIT/TOTAL SHARE HOLDER FUND PROFIT/TOTAL ASSETS

Comments Satisfactory Financial Heath Short -Term obligations are met

Superb Ability to generate Returns Quick Collection Fairly utilized Assets to generate Sales

Satisfactory debt taken for Asset financing Negligible debt as compared to equity Superb Ability to pay interest on o/s debt

Reasonable core profitability Fair operating efficiency inefficient translation of revenue into profit Inefficient profitability on capital invested Inefficient return to Sshareholders on their equity investment Inefficient use of Assets

DESCRIPTION LIQUIDITY RATIO: Current ratio Quick ratio ACTIVITY ANALYSIS: Inventory turnover Avg collection period Total asset turnover SOLVENCY ANALYSIS: Debt to Total Assets Debt to Equity Interest Coverage PROFITABILITY ANALYSIS: EBITDA Margin Operating Margin Net Margin Return on Capital Employed Return on Equity Return on Assets

Jindal 1.42 0.97

FI 1.08 0.81

HSIL 1.41 0.84

12.62 26-D 1.11

7.75 35-D
1.23

5.26 53-D 0.75

0.15 0.25 10.67

0.19 0.89 1.97

0.75 0.76 5.18

15.00% 14.72% 5.74% 6.71% 7.97% 6.35%

14.56 16.97
5.05

18.73 15.99 5.27

18.89 8.19 3 153.41

ACTUAL FORMULA Current Asset/Current Liability (Current AssetInventory)/Current Liability

Cost of good sold/avg. inventory Cost of good sold/avg. inventory Net sales /total asset

Long Term Borrowing/Total Asset Long Term Borrowing/Total Shareholder EBIT/Finance Cost

EBITDA/NET SALES EBIT/NET SALES NET PROFIT/NET SALES PROFIT/(LTB+TSF) PROFIT/TOTAL SHARE HOLDER FUND PROFIT/TOTAL ASSETS

Comments Satisfactory Financial Heath Short -Term obligations are met

Superb Ability to generate Returns Quick Collection Fairly utilized Assets to generate Sales

Satisfactory debt taken for Asset financing Negligible debt as compared to equity Superb Ability to pay interest on o/s debt

Reasonable core profitability Fair operating efficiency inefficient translation of revenue into profit Inefficient profitability on capital invested Inefficient return to Sshareholders on their equity investment Inefficient use of Assets