Investment Valuation Ratios

Face Value 10.00 10.00 10.00 10.00 10.00

Dividend Per Share 1.40 1.80 1.50 0.60 0.30
Operating Profit Per Share (Rs) 3.55 3.67 3.80 3.61 2.59
Net Operating Profit Per Share (Rs) 6.76 7.09 6.72 6.14 5.00

Profitability Ratios
Operating Profit Margin(%) 52.53 51.77 56.62 58.69 51.69
Profit Before Interest And Tax Margin(%) 26.55 27.22 33.00 33.49 23.61
Gross Profit Margin(%) 32.26 32.67 37.09 37.73 29.83
Cash Profit Margin(%) 40.88 39.75 39.56 38.78 38.50
Adjusted Cash Margin(%) 40.88 39.75 39.56 38.78 38.50
Net Profit Margin(%) 39.78 38.44 32.82 31.23 17.67
Adjusted Net Profit Margin(%) 32.74 32.02 29.20 27.72 13.99
Return On Capital Employed(%) 8.22 8.61 7.80 7.37 6.96
Return On Net Worth(%) 9.73 10.37 8.48 7.51 3.75
Adjusted Return on Net Worth(%) 7.19 7.72 6.44 5.46 5.68
Return on Assets Excluding Revaluations 27.61 26.26 25.97 25.55 23.55
Return on Assets Including Revaluations 27.61 26.26 25.97 25.55 23.55
Return on Long Term Funds(%) 8.27 8.67 7.80 7.37 6.96

Liquidity And Solvency

Ratios
Current Ratio 1.43 1.41 1.76 1.61 1.37
Quick Ratio 1.52 1.51 1.75 1.60 1.36
Debt Equity Ratio 0.60 0.65 0.64 0.64 0.71
Long Term Debt Equity Ratio 0.59 0.64 0.64 0.64 0.71
Debt Coverage Ratios
Interest Cover 4.04 3.57 3.45 2.91 3.04
Total Debt to Owners Fund 0.60 0.65 0.64 0.64 0.71
Financial Charges Coverage Ratio 5.57 4.87 4.81 4.11 4.22
Financial Charges Coverage Ratio Post Tax 5.52 4.90 4.65 4.01 3.14
Management Efficiency
Ratios
Inventory Turnover Ratio 72.40 79.34 86.92 82.22 76.59
Debtors Turnover Ratio 5.35 4.14 3.29 3.12 2.83
Investments Turnover Ratio 72.40 79.34 86.92 82.22 76.59
Fixed Assets Turnover Ratio 0.30 0.32 0.22 0.21 0.17
Total Assets Turnover Ratio 0.16 0.17 0.16 0.15 0.13
Asset Turnover Ratio 0.15 0.16 0.16 0.15 0.12

Number of Days In Working Capital 211.08 -168.45 104.24 125.89 122.71

Profit & Loss Account

Ratios
Material Cost Composition 0.35 0.34 0.51 0.44 0.48
Selling Distribution Cost Composition 0.21 0.17 0.18 -- --
Expenses as Composition of Total Sales -- -- 0.03 -- --

Cash Flow Indicator Ratios

Dividend Payout Ratio Net Profit 45.37 90.28 68.05 31.26 33.93
Dividend Payout Ratio Cash Profit 30.05 60.32 42.66 18.71 15.16
Earning Retention Ratio 38.61 -21.25 10.40 57.05 77.59
Cash Earning Retention Ratio 63.67 27.26 49.77 77.66 87.67