CURRENT RATIO

• Current Ratio: The company's current ratio deteriorated and stood at 2.8 during
FY19, from 3.5 during FY18. The current ratio measures the company's ability to
pay short-term and long-term obligations.
• The current ratio is a type of liquidity ratio which is established by dividing total
current assets of a company with its total current liabilities.
• It shows the amount of current assets available with a company for every unit of
current liability payable.
Current Assets 186,380 m Particulars 12 Mar-18 12 Mar-19
Current Liabilities 500,170 m Current Ratio 3.5 2.8

186380
500170
• CURRENT RATIO = = 2.8
 DEBT EQUITY RATIO
Debt to equity ratio shows the relationship between a company’s total
debt with its owner’s capital.
It is a measurement of how much the creditors have committed to the
company versus what the shareholders have committed.

Total Debt: Includes both long-term debt & long-term provisions

Equity (S/H Fund): Share Capital + Reserves & Surplus
Particulars 12 Mar-18 12 Mar-19
Debt to Equity Ratio 0.0 0.0
 OPERATING PROFIT
• Operating profit ratio establishes a relationship between operating Profit
earned and net revenue generated from operations (net sales).
• Operating Profit ratio helps to find out Operating Profit earned in
comparison to revenue earned from operations.

Particulars 2019
18880 Revenue from operations 82675
100
82675
• Ratio = Operating Profit 18880
 RETURN ON EQUITY
The Return on equity of the company improvised and raised at 41.05 during FY19,
from 31.08 during FY18. The return on investment measures the ability of a firm to
generate profits from its shareholders capital in the company.
Particulars 2019 2018

Return on Equity 41.5 31.08

REO measures the rate of return on the ownership interest of the common stock
owners. It measure a firm’s efficiency at generating profits from every unit of
shareholder’s equity.
Net income after tax

Shareholder Equity
ROE = =
 RETURN ON ASSET
The Return on asset of the company declined and down at 2.31 during
FY19, from 2.82 during FY18. The return on investment measures how
efficiently the company uses its assets to generate earning.
Particular 2019 2018

Return on asset 2.31 2.82

The return on assets percentage shows how profitable a company’s

assets are in generating revenue. This number tells you what the
company can do with what it has, i.e. how many dollars of earnings they
derive from each dollar of assets they control.