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DU PONT ANALYSIS

PAT/Sales
ROE

Total
Sales/Total
Assets/Eq
Assets
uity
ia product of all three
Common Size state

Balance Sheet of Y ltd


2011-12
2012-13
Liabilities

Sales/TA

Share Capital
Reserves
Loans
Total Liabilities

2218655.2
307664.1
473052.8
2999372.1

2236508.6
320586.9
582282.5
3139378

Fixed Assets
Current Assets
Current Liabilities
Net Current Assets
Investments

2385174.2
351122.8
79699.5
271423.3
342774.6

2507166.5
435540
98650
336890
332379.4

Total Assets

2999372.1

3139378

Assets

P& L of Y LTD
Sales
Expenses
Depr
Interest
Taxes
PBIT
PBT
PAT

Profit/Sales

31285000
38657250
21840600
25445100
1145875
1227266
52035.81
64051.68
8173947
11076250
8298525
11984884
8246489.19 11920832.3
72542.19 844582.32

2011-12
0.2319
10.43052

TA/E

1.18725

ROE

2.871458

2012-13
2.1848
12.31367
1.227712
33.02897

Balance Sheet of R LTD


Liabilities
Share Capital
Reserves
Loans

12111750
6470100
12552750

Assets
Fixed Assets
Current Assets
Current Liabilities
Net Current Assets
Inv
Total Assets

Sales
Exp
Depr
PBIT
Int
PBT
Taxes
PAT

21420000
6693750
2756250
3937500
5777100
31134600
P&L of R ltd
77975000
67301000
4055625
6618375
1380803
5237572
1571272
3666300

Profit/Sales
Sales/total Assets
Total Assets/Equity
ROE

4.70%
2.50
1.68

Last Year
4.35%
3.042596
1.7

20%

22%

Asset Turnover ratio has decreased leading to decrease in ROE, may be due to machine utilization, Utilization has decreased

zation, Utilization has decreased

Balance Sheet of PQR LTd


2011-12
Liabilities
Share Capital
Reserves
Loans
Total Liabilities

2012-13

294816
414828
637824

318888
432252
785100

1347468

1536240

519336
473424
107460
365964
462168

683820
522648
118380
404268
448152

1347468
P&L
67800000
29448000
1545000
36807000
70160.64
36736839
11021052
25715788

1536240

Assets
Fixed Assets
Current Assets
Current Liabilitie
Net CA
Inv
Total Assets
Sales
Less exp
Depr
PBIT
Interest
PBT
Taxes(30%)
PAT

85830000
34308000
1654740
49867260
86361
49780899
14934270
34846629

Balance Sheet of PQR LTd


2011-12
Liabilities
Share Capital
Reserves
Loans
Total Liabilities

2012-13

21.88%
30.79%
47.34%

20.76%
28.14%
51.11%

100%

100%

38.54%
35.13%
7.97%
27.16%
34.30%

44.51%
34.02%
7.71%
26.32%
29.17%

100%
P&L
100.00%
43.43%
2.28%
54.29%
0.10%
54.18%
16.26%
37.93%

100%

Assets
Fixed Assets
Current Assets
Current Liabilitie
Net CA
Inv
Total Assets
Sales
Less exp
Depr
PBIT
Interest
PBT
Taxes(30%)
PAT

100.00%
39.97%
1.93%
58.10%
0.10%
58.00%
17.40%
40.60%

Sales
Oper Exp
Administ exp
Dep
PBIT
Int
PBT
Taxes
PAT
Share Capital
Free Reserves
Loans
Total
FA
Receiva
Inv
Bank balance
Total CA
Less Payables
Net CA
Inv
TOA

Income Statement
Comp A Comp B
100%
100%
38%
29%
24%
22%
15%
18%
23%
31%
6%
7%
17%
24%
4.25%
6%
12.75%
18%
Balance Sheet
38%
29%
22%
34%
40%
37%
100%
100%
60%
65%
15%
14%
12%
19%
1%
1.50%
28%
34.50%
5%
6%
23%
28.50%
17%
6.50%
100%
100%

Current Ratio
Profit/sales

ROA and ROE cannot be found as


Debt ratio
Debt Equity
TIE

DSO & Inventory Days cannot be

As 2 nd ratio cannot be found ou

Comp A
Current Ratio
Profit/sales

5.6

Comp B
5.75

0.1275

0.18

ROA and ROE cannot be found as the profit and assets/euity fig are on diff scales

Debt Equity

0.4
0.37
0.667 0.587302
3.833 4.428571

DSO & Inventory Days cannot be found


As 2 nd ratio cannot be found out Du pont Analysis cannot be done