FY18 FY18 FY19 FY19

Sales 35218 100 38224 100 Sales

Costs Costs
Material cost 16232 46.09% 17960 46.99% Material cost
Employee benefit expenses 1745 4.95% 1747 4.57% Employee benefit expenses
Other operating cost 9272 26.33% 9880 25.85% Other operating cost
Total cost 27249 77.37% 29587 77.40% Total cost
0.00% 0.00%
EBIDTA 7969 22.63% 8637 22.60% EBIDTA
EBIT 8113
 FY18 FY19
35218 38224 9%

16232 17960 11%

1745 1747 0%
9272 9880 7%
27249 29587 9%

7969 8637 8%
 FY18 FY19 FY18
Sales 24255 100.00% 28847 100.00% Sales 24255

Costs Costs
Materials 10494 43.27% 12658 43.88% Materials 10494
Employee benefits 4086 16.85% 5103 17.69% Employee benefits 4086
Other expense 6479 26.71% 7441 25.79% Other expense 6479
Total Cost 21059 86.82% 25202 87.36% Total Cost 21059

EBITDA 3196 13.18% 3645 12.64% EBITDA 3196

 FY19 change
28847 18.93%

12658 20.62%
5103 24.89%
7441 14.85%
25202 19.67%

3645 14.05%
 As at 31st march 2019 As at 31st march 2019
equity and liabilities
equity 7659 7075 584
L.T Debt 1853 1438 415
total 9512 8513 999

Assets
non current assets 6491 6010 481
Current assets - current liabilities 3021 2503 518
Total 9512 8513 999
sales or Income or revenue 38888
expenses 29587
EBITDA 9301
EBIT 8777
PBT 8522
PAT 6036

Current ratio 1.361666467

Quick ratio 0.642523644
EBITDA/sales 23.9%
(ROCE) = EBIT / CE 0.922729184
ROTA = (EBIT / Total Assets TA) 0.49129583
PAT/equity 0.78809244
ICR 332.1785714
DSCR
ACR 3.267674042
Asset turnover ratio = sales/TA 2.176770221
NCA (also known as fixed assets) 6491
CA 11374
TA 17865
quick assets 5367
Tangible fixed asset 6055
Equity 7659
NCL 1853
CL 8353
Capital Employed 9512
working capital 3021

PAT/PBIT 0.687707
PBIT/SALES 0.225699
SALES/TA 2.17677
TA/DEBT 103.2659
DEBT/EQUITY 0.022588
ROE 0.788092
Working capital = CA-CL
Working capital + Fixed assets = Capital Employed (CE)

Equity + Long term Debt = Capital Employed

Only in this case for Debt take only financial liabilities from NCL
Only in this case for Debt take only financial liabilities from NCL
Multiply above 5
Current ratio PAT/PBIT 0.687707
Quick ratio PBIT/SALES 0.225699
EBITDA/sales SALES/TA 2.17677
(ROCE) = EBIT / CE TA/DEBT 103.2659
ROTA = (EBIT / Total Assets TA) DEBT/EQUITY 0.022588
PAT/equity ROE 0.788092
ICR
DSCR
ACR
Asset turnover ratio = sales/TA
sales or Income or revenue 38888 NCA (also known as fixed assets) 6491
expenses 29587 CA 11374
EBITDA 9301 TA 17865
EBIT 8777 quick assets 5367
PBT 8522 Tangible fixed asset 6055
PAT 6036 Equity 7659
NCL 1853
CL 8353
Capital Employed 9512
working capital 3021
 P/E P = market price
EV Enterprise value

Cash Flow

Cash flow analysis

3 points for cash flow

CFO (cash flow from operations)
Retained earnings
Dividend proposed
Depreciation
change in CL
change in CA
A TOTAL CFO

CFF (Cash flow from financing)

Divident payout
Change in share capital
change in long term debt
B TOTAL CFF

CFI (Cash flow from investmenT)

Change in non current assets (Fixed assets)
C TOTAL CFI

A+B+C = Change in cash

bhad
CURRENT RATIO = CURRENT ASSETS/CURRENT LIABILITIES

ICR (Interest coverage ratio) = ebitda/interest

ROTA = PBIT/TA
ROCE = PBIT/capital employed
ROE = PAT/EQUITY

asset turnover ratio = sales/total assets

E = EPS
market value (MV) of all equity + MV of debt - cash PAT PBIT
PBIT SALES
SALES TOTAL ASSETS
TA DEBT
DEBT EQUITY

ROE
Increase in liability means increase in cash flow
Decrease in liability means decrease in cash flow
increase in assets means decrease in cash
decrease in assets means increase in cash

start with PL then Liability then Assets then SCF CFO CFF

positive
positive
positive
increase in liability means increase in cash flow
increase in assets means decrease in cash flow

negative
positive
increase in liability means increase in cash flow

increase in assets means decrease in cash flow

TS/CURRENT LIABILITIES

CE = equity + Long term debt profitability ratio