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USER FRIENDLY TEMPLATE CALCULATE R

Kaviraja Addangadi. Mcom,PGDHRM


email:kaviraja.associates@gmail.com
http://kavirajaasociates.weebly.com/

Mobile:9886540274,

http://kavirajaasociates.weebly.com/
Enter Details
Revenue Ratios
Gross Profit
Net Profit
Net Sales
Cost of Goods Sold
Closing Stock
Operating Exps
Administrative Exps
Sellig & Distribution Exps
Labour & Direct Cost
Depreciation
Interest
Tax
Opening Stock
Non- Operating Expenses
Non- Operating Income
Net Credit sales
Net Credit Purchase
Variable over head
Fixed Over Head

Formulas
FAQ

FILL DATA

Profitability Ratio

Operating Ratio

Financial Ratio
Turnover Ratios
Leverages

CALCULATE RATIOS FILING BELOW DATA

Capital Rations
Fixed Asset
Current Asset
Current Liability
Preference Dividend
Number of Equity Shares
cash and bank balance
Short term Marketable Securitie
Total of Assets in B/s
Long term Debts
Equity share Capital
Fixed Interest Bearing Securites
Market Price Per Equity Share
Dividend Per Equity Share
Opening Debtor
Closing debtor
Opening Creditor
Closing Creditor

FILL DATA

W DATA

Kaviraja Addangadi. Mcom,PGDHRM


email:kaviraja.associates@gmail.com
http://kavirajaasociates.weebly.com/

Mobile:9886540274,

http://kavirajaasociates.weebly.com/
Ratio Analysis
1) Profitability Ratio:G/P ratio = Gross Profit *100
Net Sales

2) Operating ratio:Cost of goods sold + operating exps *100


Net sales

a) Cost of goods sold = Opening stock + Purchase + Direct exps + Manufacturing Exps Closing sto
b) Operating exps = Administrative + Selling & distribution exps.
3) Expenses Ratio:a) Material consumed

:-

Material Consumed *100


Net sales

b) Conversion cost

:-

Labour exps + Manufaturing Exps * 100


Net sales

c) Administrative Expenses Ratio

:- Administrative Expenses Ratio * 100


Net sales

d) Selling & Distribution Expenses

:- Selling & Distribution Expenses *100


Net sales

e) Operating Profit Ratio

:-

Operating Profit *100


Net sales

OP=GP+Operating Income-Operating Exps


f) Net Profit Ratio

:-

4) Return on Capital Employed

:-

Net Profit *100


Net sales

N/P
Capital Employed

* 100

a) Net Profit :- N/P after depreciation before interest on fixed liabilities dividend on

b) Capital Employed :- Fixed Assets + Current Assets Current Liabilities


OR
Equity Shares + Preference Share + Undistributed Profit +
5)

Return on Share Holders

:-

N/P
Shareholders Funds

Reserves & Surplus +

*100

a) Net profit :- N/P after payment Taxes, Interest on long term liabilities & Preference dividend.

b) Share holder Fund :- Equity Share Capital + Preference Share Capital + Capital Reserve +Revenue R
6)

Return on Total Assets

:-

N/P After Tax *100


Total Assets

7)

Debt Service Ratio

:-

N/P Before Interest & Tax


Interest on fixed debenture

8)

Earning per Share

:-

9)

Price Earning Ratio

:-

Net Income Preference Dividend


Number of Equity Shares

Market Price Per Equity Share


Earning per Share

10)

Payout Ratio

:-

11) Dividend Yield Ratio

Dividend per Equity Share


Earning per share

:-

Dividend Per Share *100


Market Price Share

12) Turn Over Ratio :-

a) Capital Turn Over Ratio


:Sales
Capital Employed (Shareholder fund +long term Liabilities

b) Fixed Assets Turnover Ratio:-

:-

c) Working Capital Turnover Ratio

:-

Sales * 100
CA -CL

d) Total Assets Turnover Ratio

:-

Net Sales *100


Total Assets

e) Stock Turnover Ratio

Sales
Net fixed Assets

:-

*100

Cost of Goods Sold


Average Stock (Op+Clo stock)
2

f) Debtors / Receivable Turnover Ratio

:-

Net Credit Sales


Average Drs (op Dr/Bill Receivable + clo
2

Collection Period = 365/DTR


g) Creditors Turnover Ratio

:-

Average Credit Purchase


(Creditors + B/P)

h) Average Payable

:-

Month/Days in a year
Creditors Turnover Ratio

13) Financial Ratio


i) Current Ratio

:-

Current Assets

Current Liabilities

j) Liquid Ratio

:- Quick Assets
Current Liabilities

k) Absolute Liquid Ratio

14) Inventory Turnover Ratio

:- Cash in Hand & Bank +Short Term Securities


Current Liabilities
:- Inventory/Working Capital
Working Capial= Current Assets- Current Liaballities

15) Fixed Assets Ratio

:- Fixed Assets
Capital Employed

16) CA to Fixed Assets

:-

17) Debt to Equity Ratio

CA/FA

:- Long Term Debts


Shareholders Funds + Long Term Debts

a) Proprietary Ratio

:- Shareholder Funds
Total Assets

18) Capital Gearing Ratio

:- Fixed Interest Bearing Securities


Equity Share Capital

19) Leverages Ratio


a) Operating Leverage

:- Marginal Contribution
Earning Before Interest & Tax (EBIT)
MC= Sales-Variable Cost EBIT=Marginal Contribution- Fixed Cost

b) Financial Leverage

:- EBIT
Earning Before Tax (EBT)
EBT= EBIT- Interest

C) Combined Leverage

:-

Operating Leverage * Financial Leverage

Ratios

Kaviraja Addangadi. Mcom,PGDHRM


email:kaviraja.associates@gmail.com
http://kavirajaasociates.weebly.com/

Mobile:9886540274,
Ratios

http://kavirajaasociates.weebly.com/
1. What are Non Current Liabilities ?
Equity Share Capital
Preference Share Capital
Debenture Capital
Long Term Loans
P&L -Profit
Share Premium
Shares Forfieted
Reserves And Surplus
Provisions for Tax,Proposed dividend , Depreciation Reserve Fund
Appropriation of Profit like Capital redemption reserve,
debenture Sinking fund, workmen copmensation Fund, Dividend
Equalisation reserve

2. What are Current Liabilities ?


Sundry-Creditors
Bills Payable
Bank OD/OCC/Cash Credit
Outstanding Exps
Income Tax Payble

3. What are Non- Current Assets ?


Fixed Assets-Land, Building ,P&M,F & F, Vehicles
Fictisious Asses- Goodwiill,Patent Right, Copy Rights,Trade Marks
Investments Long Term
Preliminary Expenses
Discount in Lieu of Shares and debentures

Other Deffered Expenses


Loss

3. What are Current Assets ?


Cash in Hand, Bank, Petty Cash
Short Term Marketable Securities
Sundry -Debtors
Bill Receivable
Stock in Trade ( Stock)
Adavnce to Suppliers
Accrued Income
Prepaid Expenses

Ratios

GP Ratio

0
0

#DIV/0!

NP Ratio

0
0

#DIV/0!

Kaviraja Addangadi. Mcom,PGDHRM


Ratios

Operating exps Ratio

0
0

#DIV/0!

Convertion Ratio

0
0

#DIV/0!

Administrative Exps Ratio

0
0

#DIV/0!

Selling & Distribution

0
0

#DIV/0!

Average Stock

Operating Profit Ratio

0
0

#DIV/0!

Kaviraja Addangadi. Mcom,PGDHRM


Ratios

Current Ratio

0
0

#DIV/0!

Liquid Ratio

0
0

#DIV/0!

Absolute Liquid Ratio

0
0

#DIV/0!

Inventory to Working Capital

0
0

#DIV/0!

FA Ratio

0
0

#DIV/0!

Current Assets to Fixed Assets

0
0

#DIV/0!

Debt to Equity Ratio

0
0

#DIV/0!

Proprietory Ratios

0
0

#DIV/0!

Capital Gearing Ratios

#DIV/0!

Net Profit to Fixed Asset

0
0

#DIV/0!

Return on Capital Employed

0
0

#DIV/0!

Return on Total Reources

0
0

#DIV/0!

Debt Service Ratio

0
0

#DIV/0!

Earning Per Share

0
0

#DIV/0!

Price Earning Ratios

0
#DIV/0!

#DIV/0!

Pay out Ratios

0
#DIV/0!

#DIV/0!

0
0

#DIV/0!

Dividend Yield Ratios

Kaviraja Addangadi. Mcom,PGDHRM


Ratios

Operating Leverage

Financial Leverage

Combined Leverage

0
0

#DIV/0!

0
0

#DIV/0!

#DIV/0!

Kaviraja Addangadi. Mcom,PGDHRM

Capital Turnover Ratio

Working Captial Turnover Ratio

Debtors Turnover Ratio

Average age of Collection Period

Stock Turnover Ratio

Creditors Turnover Ratios

Average age of Payable Period

Ratios

0
0

#DIV/0!

0
0

#DIV/0!

0
0

#DIV/0!

365
#DIV/0!

#DIV/0! if in case of months Replace 365 by 12

0
0

#DIV/0!

0
0

#DIV/0!

365
#DIV/0!

#DIV/0! if in case of months Replace 365 by 12

ace 365 by 12

ace 365 by 12