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AMITY BUSINESS SCHOOL

AMITY UNIVERSITY

Programme : MBA(GEN)
Instructor : Ms. Archana Singh
Topic : Ratio Analysis

1) Following is the balance sheet of y ltd.


( all figures in Rs. Lacs)
LIABILITIES 2007 2006ASSETS 2007 2006

CAPITAL 250 250FIXED ASSETS 400 300


RESERVES 116 100LESS: DEP 140 100
LOANS 100 120INVESTMENT 40 30
CREDITORS STOCK 120 100
AND OTHER
C.L. 129 25DEBTORS 70 50
CASH 20 20
OTHER C.A. 25 25
MISC. EXPENSES 60 70

ADDITIONAL
INFORMATION:
SALES 600
PBIT 150
INT. 24
PROV. FOR
TAX 60
PROPOSED
Div. 50
Calculate ROCE, RONW, Stock Turn over, Current ratio and Proprietory ratio.

2) A company has a profit margin of 20% and Assets Turnover ratio of 3 times.
What is company’s ROI. What will happen if profit margin is increased by 5% or
Asset Turnover is decreased by 2 times?
3) Following is the balance sheet of ICI ltd. as at 31st Dec 2005.

( all figures in Rs. Lacs)


LIABILITIES 2005 2004

SHARE CAPITAL 10 10
RESERVES AND SURPLUS 30 10
LOANS 60 70
FIXED ASSETS(NET) 30 30
CURRENT ASSETS
STOCK 30 20
DEBTORS 30 30
CASH AND BANK 10 20
OTHER C.A. 30 10
LESS CURRENT LIABILITIES 30 20
NET CURRENT ASSETS 70 60
TOTAL ASSETS 100 90

SALES 270 300


a) Calculate two years Debt Equity, current ratio, quick ratio and working capital
turnover ratio.
b) Find the sale s volume that should have been generated in 2005 if the company
were to maintain its working capital turnover ratio.

4) From the following balance sheet of X ltd. calculate current ratio and quick ratio:

LIABILITIES 2008ASSETS 2008

EQUITY
SHARE
CAPITAL 25000FIXED ASSETS 55000
P/L A/c 9000STOCK 17000
10%
DEBENTURE 17000DEBTORS 11000
CREDITORS 29400CASH 3280
PROV. FOR
TAX 10600PREPAID EXPENSES 4720

5) X ltd. has a liquid ratio of 7:3 if its stock is Rs. 1,25,000 and its current liabilities
are Rs. 75000, find out its current ratio.

6) Calculate current ratio if Gross working capital is Rs.37000, total debt Rs. 75000
and Long-term debt Rs.42000.
7) Operating profit of XYZ ltd. after charging interest on debenture and after paying
tax is Rs.58000. If the amount of interest is Rs.24000 and provision for tax has
been rs.58000, calculate interest coverage ratio.

8) If net profit after interest but before tax is Rs. 65000, shareholder’s fund is Rs.
300000, 15% long term debt is Rs. 100000, calculate ROI.

9) Profit after interest and tax is Rs.44000, Equity share capital is Rs. 200000, 12%
preference share is Rs.40000, 15% Debenture Rs. 80000, Reserves and Surplus
Rs.90000, preliminary expenses Rs.10000 and tax paid is Rs.44000. Calculate
ROI and ROE?

10) From the following balance sheet of Bharat rubbers ltd. calculate Debt equity
ratio; debt to total funds ratio; proprietary ratio; quick ratio.

LIABILITIES 2007ASSETS 2007

EQUITY SHARE
CAPITAL 320000BUILDING 300000
P/L A/c 48000MACHINERY 60000
9% DEBENTURE 120000STOCK 176000
CURRENT
LIABILITY 304000DEBTORS 328000
RESERVES 100000CASH 28000
TOTAL 892000 892000

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