1.

Liquidity Ratio

a. current ratio = current assets/current liability= 179649.03/153772.79=1.168

b. quick ratio = current assets-inventories/ current liabilities = 179649.03-64210.70/153772.79=0.75

2.turnover/efficieny ratio

a.inventory turnover ratio = cost of goods sold/avg inventory=343502.99/64210.70=5.349

b.avg sales period=360/itr = 360/5.349=67.302
c.debtors turnover ratio = credit sales/avg debtors=559166.46/66692.72=8.384
d.avg collection period = 360/debtors turn over ratio=360/8.384=42.937
e.asset turnover ratio = total sales/total assets=559166.46/363621.94=1.537

3.profitability ratio

a.gross profit ratio = (gp/sales)*100 = (559166.46-343502.99/559166.46)*100=38.56%

b.net profit ratio = (np/sales)*100 = (29897.39/559166.46)*100=5.346
c.earnings per share = net income/ no. of shares
d.return on equity = profit after tax/share holders equity = 29897.39/159853.97*100 = 0.18
e.return on assets = profit after tax/total assets = 29897.39/363621.94*100 = 0.08
f.interest coverage ratio = total revenue - expenses (first 4 )/ finance

4.market standing ratio

a.P.E. ratio = market price per share / earnings per share
b.dividend payout ratio = dividend per share / eps * 100
dividend yield ratio = dividend per share / market price *100
cogs= expenses ( only first 3 ) . In case 3 yrs are there like 2001,02,03 avg inventory then for 01 and 02 then for 02 and 03.

credit sales = revenue from operations[net] in [income] | Avg debtors=trade receivables

total assets= currents+noncurrent assets | total sales= revenue from operations[net] in [income]

gp = revenue from operations[net sales]-cogs | sales = revenue from operations[net sales]

np = profit for the year | sales = revenue from operations[net sales]
eps = will be given
profit after tax = profit for the year | share holders equity = share holders fund total
profit after tax = profit for the year | total assets = ca + nca
finance cost = under expenses

both will be given

dps = will be given
both will be given
nd 02 then for 02 and 03.
Cash flow for operating activities (company name)

Profit before income tax

Depreciation expense ***
Interest Expense ***
Loss on sale ***
Bad Debts ***

Gain on scale investment ***

Interest income ***
****
Operating capital before working capital

Now to add or to minus from final value

Trade payable decrease = -
Trade payable increase = +
Trade receivable decrease = +
Trade receivable increase = -
prepaid expense increase = -
prepaid expense decrease = +
Inventory decrease = +
Inventory increase = -
income tax increase = -
income tax decrease = +

Operating capital of company in month of … is

*****

Add all these to Profit before income tax

******
Add these two

****** - **** Minus this from ******

final value after addition subtraction **

When two yrs and provision is given add the written off amt to TR