Ratio Analysis of Consumer Durables

RATIO ANALYSIS OF
CONSUMER DURABLES
A presentation by Group 6, Division E:

Mayur Kothari1(L008), Rohan Sahani2(L026), Vrinda
Oza3(J077),
Sudhir Rai4(J080), Dushyant Singh5(J081), Nishant
Pahuja6(J093)
CURRENT RATIO
Hitachi
Godrej LG India IFB Bajaj Industry
Industries Electronics Limited Industries Electricals Blue Star Average
0.2162 1.304 1.43 1.53 1.1 1.09 1.112
Current Ratio
Current Ratio establishes the

1.8
1.6 1.53
relationship between current assets and

1.43
1.4 1.304
1.2
1
1.1 1.09 1.112
current Liabilities.
0.8
0.6
It attempts to measure the ability of a
0.4
0.2
0.2162
firm to meet its current obligations.
0
Godrej LG Hitachi IFB Bajaj Blue Star Industry
Industries Electronics India Industries Electricals Average
Limited
QUICK RATIO
Hitachi
0.107 0.56 0.77 0.86 0.845 0.71707 0.643
Quick Ratio
1
0.9
0.8
0.77
0.86 0.845
0.71707
0.643
The acid test ratio is a more severe
0.7
0.6
0.5
0.56
and stringent test of a firm's ability to
0.4
0.3
0.2 0.107
pay its short-term obligations as and
0.1
0 when they become due.
DEBT to EQUITY RATIO
Hitachi
0.22 0.08 0.02 0.03 0.76 0.32 0.238
This ratio is calculated to ascertain

Debt to Equity the firm's obligations to creditors in
relation to funds invested by the
0.76
0.8
0.7
0.6
0.5
0.4 0.32 owners.
0.238
This ratio also indicates all external
0.3 0.22
0.2 0.08
0.1 0.02 0.03
0
liabilities to owner recorded claims.
Proprietary RATIO
Hitachi
0.36 0.92 0.42 0.508 0.271 0.31 0.465
Proprietary Ratio
1
0.92
This ratio shows the relationship
0.9 between shareholders' fund and
0.8
0.7 total assets.
0.6
0.508
0.5 0.465
0.42
0.4 0.36
0.31
0.3 0.271
0.2
0.1
0
Industries Electronics India Industries Electricals Avearage
Limited
Gross Profit Ratio
Hitachi
12.93 14.19 6.92 7.93 3.49 6.29 8.625
GPR
16
12.93
14.19 Gross Profit Ratio established the
14
12 relationship between gross profit and
10 8.625
8
6
6.92
7.93
6.29 net sales.
4
2
3.49
Higher Gross Profit Ratio is an
0
indication that the firm has higher
profitability.
Operating Ratio
Hitachi
88.07 86.64 90.09 92.03 96.51 93.7 91.173
Operating Ratio This ratio indicates a firm's ability to

cover total operating expenses.
98 96.51
96
93.7
94
92.03
92 91.173
90.09
90
88.07
88 86.64
86
84
82
80
Limited
Operating Profit Ratio
Hitachi
11.92 13.7 9.09 7.3 3.509 5.71 8.538
OPR Operating Profit Ratio indicates the

16
14
11.92
13.7 operational efficiency of the firm and
12
10 9.09 8.538
is a measure of the firm's ability to
cover the total operating expenses
8 7.3
5.71
6
3.509
4
2
0
Net Profit Ratio
Hitachi
12.24 6.08 4.58 3.87 1.77 3.201 5.290
This ratio is indicative of the firm’s
Net Profit Ratio ability to leave a margin of
14
12
12.24
reasonable compensation to the
10
8
owners for providing capital, after
meeting the cost of production,
6.08
6 5.29
4.58
3.87
3.201
operating charges and
4
1.77
2
0
the cost of borrowed funds.
Return on Assets
Hitachi
4.89 13.24 7.97 7.69 2.407 4.51 6.785
It indicates Net Income per rupee of
RoA
14 13.24 average Fixed Assets.
12
10
7.97 7.69
8
6.785
6 4.89
4.51
4
2.407
2
0
Limited
Return on Equity
Hitachi
13.5 14.34 18.71 15.12 8.85 14.407 14.155
RoE
20
This ratio establishes the relationship
18.71
18
between net profit after interest and

16 15.12
14.34 14.407 14.155
13.5
14
12
10 8.85
taxes and the owner's investment.
8
6
4
2
0
Limited
Return on Capital Employed
Hitachi
11.02 13.24 28.4 13.44 8.07 14.12 14.715
Return on Capital Employed Ratio
RoCE measures a relationship
28.4
between profit and capital
30
25
20
employed.
15 13.24 13.44 14.12
It indicates how efficiently the long-
14.715
10
11.02
8.07
term funds of owners and creditors
5
are being used.
0
Limited
Earning Per Share
Hitachi
7.18 51.01 36.83 20.55 8.2 14.78 23.092
This ratio measures the profit
EPS available to the equity shareholders
60
51.01 on a per share basis
50
40 36.83
30
23.092
20.55
20
14.78
10 7.18 8.2
0
Limited
Dividend Yield Ratio
Hitachi
12.56NA NA NA 5.51 12.717 10.262
This ratio is a major factor that
determines the dividend income
DYR
from the investors’ point of view.
14 12.56 12.717
12 10.262
10
8
5.51
6
4
2
0
Dividend Payout Ratio
Hitachi
24.37NA NA NA 33.96 50.602 36.311
This ratio indicates the dividend
DPR policy adopted by the top
management about
60
50.602
utilization of divisible profit to pay

50
40
dividend or to retain or both.
36.311
33.96
30
20
24.37
This ratio shows the dividend paid to
10
the shareholder on a per share basis
0
Limited
Price Earning Ratio
Hitachi
65.25 6.97 45.28 47.44 62.82 38.22 44.330
Price Earning Ratio establishes the
Price Earning Ratio
70 65.25
relationship between the market
60
price of an equity share and the
62.82
50 45.28 earning per equity share.

47.44
44.33
38.22
40
30
20
10 6.97
0
Limited
Interest Coverage Ratio
Hitachi
2.2 8.19 4.31 19.36 1.42 8.77 19.136
Interest Coverage Ratio
This ratio is very important from the
25 lenders’ point of view.
20
19.36It indicates whether the business
19.136
15
would earn sufficient profits to pay
10 8.19
the interest charges periodically.
8.77
4.31
5
2.2
1.42
0
Limited
Debtors Turnover Ratio
Hitachi
16.84 7.29 6.27 12.46 3.04 5.01 8.485
Debtor's Turnover Ratio is an
DTR
18 16.84
accounting measure used to
16 measure how effective a company is
14
12
12.46
in extending credit as well as
10
8.485
collecting debts
8 7.29
6.27
6 5.01
4 3.04
0
Limited
Inventory Turnover Ratio
Hitachi
6.62 5.45 4.94 6.92 8.11 5.37 6.235
Inventory turnover is a ratio showing
ITR how many times a company has sold
9
8
8.11 and replaced inventory during a
7 6.62
6.92
period.
6.235
6 5.45 5.37
4.94
5
4
3
2
1
0
Limited
Creditors Turnover Ratio
Hitachi
3.68 2.13 2.98 3.73 3.727 2.5174 3.127
CTR Accounts payable turnover ratio is
4
3.5
3.68 3.73 3.727
3.127
calculated by taking the total
purchases made from suppliers, or
2.98
3
2.5174
2.5
cost of sales, and dividing it by the
2.13
2
1.5
1
average accounts payable amount
0.5 during the same period.
0
DuPont Analysis
Tax Interest EBIT Asset

Burden Burden Margin Turnover Leverage RoE
Godrej Industries 0.239 0.54 0.94 0.5 2.15 13.04
LG Electronics 0.138 0.672 0.652 2.175 1.083 14.24
Hitachi India Limited 0.07 0.98 0.66 1.73 2.34 18.33
IFB Industries 0.725 0.674 0.078 2.023 1.966 15.16
Bajaj Electricals 0.496 0.645 0.055 1.358 3.677 8.79
Blue Star 0.062 0.704 0.721 1.4099 3.1911 14.16
Industry Average 0.288 0.702 0.518 1.533 2.401 14.06
Common Size Statement
IFB Industries
Company LG Electronics Godrej Industries Hitachi India Blue Star Bajaj Electricals Average
Amount % Amount % Amount % Amount % Amount % Amount % Amount %
Particulars
ASSETS
370.86 34.28
Non Current Assets 493.66 52.29 4373.94 88.00 291.73 23.23 804.8 25.60 796.29 22.93 1188.55 41.05
711.14 65.72
Current Assets 450.39 47.71 596.27 12.00 964.37 76.77 2339.43 74.40 2676.41 77.07 1289.67 58.95
1082 100
Total Assets 944.05 100 4970.21 100.000 1256.1 100.00 3144.23 100.00 3472.7 100 2478.22 100.00
EQUITY & LIABILITIES

Total Share Capital 41.28 3.82 15.7 1.66 33.63 0.68 27.19 2.16 19.2 0.61 20.41 0.59 26.24 1.59
509.01 47.04
Total Reserve & Surplus 542.56 57.47 1766.93 35.55 508.01 40.44 966.1 30.73 924.13 26.61 869.46 39.64
Total Non Current
67.82 6.27
Liabilites 67.58 7.16 412.53 8.30 48.95 3.90 19.35 0.62 90.36 2.60 117.77 4.81
463.89 42.87
Total Current Liabilites 318.21 33.71 2757.12 55.47 671.95 53.49 2139.58 68.05 2437.8 70.20 1464.76 53.97
1082 100
Total Equity & Liabilites 944.05 100 4970.21 100 1256.1 100 3144.23 100 3472.7 100 2478.22 100.00

Ratio Analysis of Consumer Durables

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Ratio Analysis of Consumer Durables

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RATIO ANALYSIS OF

A presentation by Group 6, Division E:

Current Ratio establishes the

relationship between current assets and

This ratio is calculated to ascertain

Operating Ratio This ratio indicates a firm's ability to

OPR Operating Profit Ratio indicates the

between net profit after interest and

utilization of divisible profit to pay

50 45.28 earning per equity share.

Tax Interest EBIT Asset

EQUITY & LIABILITIES

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