ABB Ratio Analysis

Item Description
Operating Profit Per Share (Rs)

Dec '12
Dec '11
15.88
14.38
Profitability Ratios
Operating Profit Margin(%)
4.45%
4.12%
Profit Before Interest And Tax Margin(%)
4.5%
5.3%
Gross Profit Margin(%)
22.0%
13.1%
Cash Profit Margin(%)
1.01%
2.65%
Net Profit Margin(%)
1.81%
2.48%
Return on Assets
0.04696606 0.07287

Dec '10
10.81

Dec '09
29.41

3.63%
3.0%
14.6%
4.56%
1.01%
0.02615

9.96%
9.9%
20.6%
3.57%
5.67%
0.14632

Liquidity And Solvency Ratios

Current Ratio

1.29

1.17

1.21

1.25

Quick Ratio

1.01

0.91

0.99

1.01

0.1119994

Debt Equity Ratio

Long Term Debt Equity Ratio

Debt Coverage Ratios

Interest Cover

7.94495837

8.4861

5.34067

13.9856

Total Debt to Owners Fund

0.12612536

Management Efficiency Ratios

Inventory Turnover Ratio
Debtors Turnover Ratio
Investments Turnover Ratio
Fixed Assets Turnover Ratio
Total Assets Turnover Ratio
Asset Turnover Ratio

8.22
2.38
8.22
5.3
2.71
2.77

8.36
2.46
8.36
5.68
3.11
2.98

9.52
2.18
9.52
6.42
2.62
2.61

8.94
2.15
8.94
7.19
2.61
2.76

Average Raw Material Holding

Average Finished Goods Held
Number of Days In Working Capital

--73.71

35.29
5.64
59.93

29.66
4.33
90.24

30.41
7.94
93.04

Profit & Loss Account Ratios

Material Cost Composition
Imported Composition of Raw Materials
Consumed
Selling Distribution Cost Composition
Expenses as Composition of Total Sales

65.78

74.58

76.49

72.7

47.41
-13.82

31.98
1.81
15.09

32.77
1.96
16.53

39.45
1.77
8.25

Dec '08
38.68

Avg of 08 to 11

Comparitive Status with

past performance.

11.93%
13.4%
22.6%
5.06%
7.86%
0.25834

7.41%
7.89%
17.73%
3.96%
4.25%
12.59%

-40%
-42%
24%
-74%
-57%
-63%

6%
1.23

1.22

1.03

98.73%

9.4E-06

0.00%

0.00%

11.61

18.6168

3%

-32%

0.00%

11.47
2.54
11.47
9.08
3.28
3.67

957.25%
233.25%
957.25%
709.25%
290.50%
300.50%

-14%
2%
-14%
-25%
-7%
-8%

24.57
6.77
72.05

2998.25%
617.00%
7881.50%

-6%

72.57

7408.50%

-11%

33.72
1.45
7.68

3448.00%
174.75%
1188.75%

38%
16%

Remarks

Companys profitability is going down w.r.t its own avreage

profitability, whi clearly depcts the inferiority in oparational
and financial weakness of organization.

Company is maintaining polity for working capital or the

strength of paying early liabilities how ever it has raised an
unsecured loan for short term, which indicated more
utilization of capacity and company`s attitude toward growth
opportunities.

inspite of debts , company is able to improve on interest

payment , however this might be due to clearance of old
liabilities.

Oparating cycle is reduced , this in conjunctions with

profitabilitymay direc toward decreasing order backlogs and
decease in market share, fixed assets are remarkabally
inefficient. Which may depict sluggish oparational efficeiency
of company.

This depicts that company is facing increase cost of materials ,

linking this with profitability and oparationl effiency, may be
Export segment is growing however it is hit by un planed
inflation / cost of raw material.

ABB
Standalone Balance Sheet
Dec '12

Dec '11

Dec '10

Dec '09

Dec '08

Total Share Capital

42.38

42.38

42.38

42.38

42.38

Equity Share Capital

42.38

42.38

42.38

42.38

42.38

Sources Of Funds

Share Application Money

Preference Share Capital
Reserves
Revaluation Reserves
Networth
Secured Loans

2,555.67 2,492.14 2,381.32 2,367.35 2,062.29

0

14

14.28

2,598.05 2,534.52 2,423.70 2,423.73 2,118.95

0

Unsecured Loans

327.68

0.02

Total Debt

327.68

0.02

Total Liabilities

2,925.73 2,534.52 2,423.70 2,423.73 2,118.97

Dec '12

Dec '11

Dec '10

Dec '09

Dec '08

12 mths

12 mths

12 mths

12 mths

1,555.95 1,461.94

12 mths
Application Of Funds
Gross Block
Less: Accum. Depreciation
Net Block
Capital Work in Progress

997.84

879.26

766.48

293.54

231.76

206.13

220.65

1,207.34 1,168.40

766.08

673.13

545.83

57.7

116.34

137.51

16.88

61.12

697.85

729.41

642.65

348.61
117.01

83.92

Investments

52.47

50.7

Inventories

920.4

925.55

Sundry Debtors
Cash and Bank Balance
Total Current Assets
Loans and Advances
Fixed Deposits
Total CA, Loans & Advances
Deffered Credit
Current Liabilities
Provisions

3,264.38 3,082.51 2,925.97 2,857.73 2,975.89

76.67

195.87

288.3

223.24

347.28

4,261.45 4,203.93 3,912.12 3,810.38 3,965.82

831.73

793.31

791.77

699.81

778.91

68.49

298.83

300.9

0.95

5,093.18 5,065.73 5,002.72 4,811.09 4,745.68

0

3,297.82 3,601.18 3,234.94 3,048.65 3,211.55

246.45

233.05

184.64

145.04

159.63

Total CL & Provisions

3,544.27 3,834.23 3,419.58 3,193.69 3,371.18

Net Current Assets

1,548.91 1,231.50 1,583.14 1,617.40 1,374.50

Miscellaneous Expenses
Total Assets
Contingent Liabilities
Book Value (Rs)

2,925.73 2,534.52 2,423.72 2,423.75 2,118.96

757.74

538.36

369.48

226.58

248.09

122.6

119.6

114.38

113.72

99.32