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Working Capital Management of RINL

Ratios Formulae 2018-17 2017-16

Asset Turnover Ratio Net Sales/ Total Assets 0.46 0.43

(Total Current Asset-


Quick Ratio 0.13 0.15
Inventory)/Current Liabilities

Current Assets/Current
Current Ratio 0.47 0.51
Liabilities

Inventory Turnover Ratio Net Sales/Average Inventories 2.81 2.90

Debtor Turnover Ratio Net Sales/ Average Debtors 15.58 13.53

(Average Inventory/ Cost of


Days of Inventory Holding 225.46 239.08
sales)*365
(Average Trade Receivables/ Net
Average Collection Period 23.42 26.97
sales)*365
Cash and Cash equivalent /
Cash Ratio 0.003 0.004
Current liabilities

Working Capital Ratio Net Sales/ Working Capital -1.62 -1.88


t of RINL
2016-15 2014-15

0.39 0.37

0.18 0.30

0.52 0.64

2.26 2.31

10.20 11.34

310.07 383.13

35.77 32.17

0.004 0.004

-1.91 -1.92
Particulars 2017-18 2016-17 2015-16 2014-15 2013-14
Net Sales 14607.18 12418.74 10163.04 10432.17
Total Assets 31724.20 28865.91 25844.51 27860.13
Total Current Assets 7832.38 6776.88 5772.43 9637.46
Inventory for the Year 5628.67 4766.85 3810.60 5179.51 3863.04
Current Liabilities 16836.82 13400.20 11093.53 15059.38
Average Inventory 5197.76 4288.73 4495.06 4521.28
Debtors 995.98 878.80 956.78 1035.43 803.65
Average Debtors 937.39 917.79 996.11 919.54
Cost of Materials Consumed 8601.05 6945.20 4141.59 5127.54
Purchases of stock-in-trade
Change in inventory of
Finished Goods, Stock-in- (186.34) (397.54) 1149.72 (820.19)
trade and WIP
Total Cost of Goods Sold 8414.71 6547.66 5291.31 4307.35
Cash and Cash Equivalents 51.90 53.90 45.56 63.94
Working Capital (9004.44) (6623.32) (5321.10) (5421.92)