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IFSC - Indian Financial System Code

EMI - Equated Monthly Installment

TDS - Tax Deducted at Source

CTC - Cost To Company

HSBC - Hongkong and Shanghai Banking Corporation

FDI - Foreign Direct Investment

CAG - Comptroller and Auditor General of India

SKU - Stock Keeping Unit

AMC - Annual Maintenance Contract

TAN - Tax deduction Account Number

USP - Unique Selling Proposition

INR - INdian Rupee

EOD - End of the Day

SLA - Service Level Agreement

PSI - Pound per Square Inch

PAN - Permanent Account Number

ESI - Employees State Insurance


BPL - Below Poverty Line

SEBI - Securities and Exchange Board of India

IPO - Initial Public Offering

KPO - Knowledge Process Outsourcing

GDP - Gross Domestic Product

NASDAQ - National Association of Securities Dealers Automated Quotations

COB - Close Of Business

KYC - Know Your Customer

CTS - Cheque Truncation System

CST - Central Sales Tax

FOB - Free On Board


GBP - Great Britain Pound

TIN - Taxpayer Identification Number

CFO - Chief Financial Officer

SENSEX - Stock Exchange Sensitive Index

MOU - Memorandum Of Understanding

CMA - Credit Monitoring Analysis

VAT - Value Added Tax

RTGS - Real Time Gross Settlement

NEFT - National Electronic Funds Transfer

HDFC - Housing Development Finance Corporation

ICICI – Industrial Credit and Investment Corporation of India

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Activity Ratios (Efficiency Ratios)

Name Equation Description

Shows
relationship
Asset Turnover Net Sales / Total Assets between
revenue &
assets.

The time it
takes for
Average Collection Period Accounts Receivable / (Annual Credit Sales / 365)
receivables
to be paid.

Length of
time for
Inventory Conversion Period + Receivables Conversion Period - Payables Conversion
Cash Conversion Cycle investment
Period
to increase
sales.

Measures
time
between
Inventory Conversion Period 365 / Inventory Turnover Ratio purchasing
inventory
and selling
it.

Shows how
much
borrowing
is available
Inventory Conversion Ratio (Sales x 0.5) / Cost of Goods Sold
after
inventory
becomes a
receivable.

How many
Inventory Turnover Sales / Average Inventory times
inventory is
sold to
customers
and
replaced by
the
company.

Time it
takes to
Payables Conversion Period (Accounts Payable / Purchases) x 365 pay
accounts
payable.

Time it
Receivables Conversion takes to
Period, (Receivables / Net Sales) x 365 collect
DSO Ratio accounts
receivable.

Measures
how
effectively
Receivables Turnover Ratio Net Credit Sales / Average Net Receivables
a company
uses its
assets.

Basic Equations

Name Equation Description

Anything of value owned by a


Assets Liabilites + Equity
company.

EBIT,
Revenue - Operating Expenses Measures profit.
Earnings Before Interest and Taxes

Measures a company's assets, after


Equity Assets - Liabilites
liabilities are paid.

Measures profit after cost of goods


Gross Profit Revenue - Cost of Goods Sold
sold are paid.

Liabilities Assets - Equity


A financial obligation; money to be
paid.

Net Profit,
Measure of profit after all associated
Net Income, Gross Profit - Operating Expenses - Taxes - Interest
costs are paid.
Income

Profit earned from a company's main


Operating Profit Gross Profit - Operating Expenses activities; does not include
investments.

Sales,
Revenue, Measures sales, before costs and taxes
Gross Sales - Sales of Returns and Allowances
Sales Revenue, are accounted for.
Net Sales

Debt Ratios

Name Equation Description

How much equity vs debt is being used to


Debt to Equity Ratio Total Liabilities / Shareholders Equity
pay for assets.

Debt Ratio Total Liabilities / Total Assets Debt compared to assets.

Debt Service Coverage Ratio Net Operating Income / Total Debt Service Cash available to pay off debt.

Long-Term Debt to Equity Ratio Long-Term Liabilities / Equity Equity vs long-term debt.

Depreciation

Name Equation Description

The value of an asset on a


Book Value Acquisition Cost - Depreciation
company's balance sheet.

Commonly used method


Declining Balance,
Depreciation Rate x Book Value at Beginning of Year of accelerated
Reducing Balance
depreciation.

Straight-Line Method (Cost of Fixed Asset - Residual Value) / Useful Life of Asset (in years)
Easiest and most common
method of depreciation.

Depreciation measured by
Units of Production [(Cost of Asset - Redidual Value) / Estimated Total Production] x Actual Production how many units are
produced.

Liquidity Ratios

Name Equation Description

Acid Test Ratio,


(Current Assets - Inventories) / Current Liabilities A quick way to measure a company's liquidity.
Quick Ratio

Cash Ratio (Cash + Marketable Securities) / Current Liabilities Cash compared to liabilities.

Current Ratio,
Current Assets / Current Liabilities Measures ability to pay short-term liabilities.
Working Capital Ratio

Ability to pay liabilities with operating cash


Operating Cash Flow Ratio Operating Cash Flow / Total Debts
flow.

Market Ratios

Name Equation Description

Dividend Cover Earnings per Share / Dividends per Share Earnings compared to dividends.

Dividend Yield Annual Dividends per Share / Price per Share Dividends compared to market capitalization.

Dividends Per Share Dividends Paid / Number of Shares Amount of dividends for each share.

Earnings Per Share,


Net Earnings / Number of Shares Amount of earnings for each share.
EPS

Payout Ratio Dividends / Earnings Dividends per earnings.

PEG Ratio Price per Earnings / Annual EPS Growth Price of a stock compared to company growth.
Price / Sales Ratio Price per Share / Revenue per Share Comparing a stock to past performace and market.

Profibility Ratios

Name Equation Description

Measures efficiency of asset &


Efficiency Ratio Non-Interest Expense / Revenue
liability usage.

Gross Profit Margin,


Gross Margin Percentage, Percentage of revenue left after
Gross Profit / Revenue
Gross Profit Ratio, deducting costs.
Gross Profit Rate

Operating Margin,
Operating Income Margin,
Operating Income / Revenue Used to evaluate pricing.
Operating Profit Margin,
Return on Sales

Profit Margin,
Net Profit Margin, How much revenue is kept in
Net Profit / Revenue
Net Margin, profit.
Net Profit Ratio

Return on Assets Net Income / Total Assets Profit compared to assets.

Return on Capital EBIT(1 - Tax Rate) / Invested Capital Profit compared to capital.

Return on Equity Net Income / Average Shareholder Equity Profit compared to equity.

Return on Investment, Measures efficiency of an


(Gain from Investment - Cost of Investment) / Cost of Investment
ROI investment.

Return on Net Assets Net Income / (Fixed Assets + Working Capital) Income compared to net assets.

Risk-Adjusted Return on Capital Expected Return / Economic Capital ROI, adjusted for risk.
Service Tax 12%, Education Cess 2% Higher Education Cess 1%

PF CONTRIBYTION BY EMPLOYEE 12%

PF CONTRIBUTION BY CO.3.67%

FPF CONTRIBUTION BY CO. 8.33%

Admn. Charges 1.10% 0.50% 0.01%