Beruflich Dokumente
Kultur Dokumente
18857.17 18857.17
EPS 2005-06 = = 6.6 EPS After Bonus 2005-06 = = 3.30
2866.52 5733.03
14801.99 14801.99
EPS 2004-05 = = 5.2 EPS After Bonus 2005-06 = = 2.58
2866.52 5733.03
Cash Earnings Per Share (CEPS)
18857.17 + 2330.83
CEPS 2005-06 = = 7.39
2866.52
14801.99 + 1859.25
CEPS 2004-05 = = 5.81
2866.52
Net Asset Value (NAV)
Equity Shareholder’s Fund or Net Worth
No of Equity Shares Outstanding
41499.39
NAV 2005-06 = = 14.48
2866.52
33226.31
NAV 2004-05 = = 11.59
2866.52
Debt Equity (D/E)
Long Term Debt
Net Worth (Equity Shareholder’s Fund + Preference Capital)
134.29
D/E 2005-06 = = .003 : 1
41499.39
3292.60
D/E 2004-05 = = .1 : 1
33226.31
Current Ratio
Current Assets, Loans & Advances + Short term Investments
Current Liabilities & Provisions + Short term Debt
28436.22 + 4087
CR 2005-06 = = 0.99 Times
30731.00 + 1923.23
25197.18 + 4377
CR 2004-05 = = 0.88 Times
32222.99 + 1570.38
Quick Ratio
Current Asset, Loans & Advances + Short term Investments - Inventories
Current Liabilities & Provisions + Short term Debt
Net of Working Capital Borrowings
4928.27 x 365
CP 2004-05 = = 14.18 Days
126871.51
Suppliers Credit (Days)
Payables x 365
Purchases
23838.05 x 365
SC 2004-05 = = 160.04 Days
54365.36
Inventory Holding Period (Days)
Inventory x 365
COGS
12802.57 x 365
IHP 2004-05 = = 75.94 Days
61533.68
Overall Efficiency Ratio
Sales
Capital Employed
Fixed Asset Turnover Ratio
Net Sales
Net Block of Fixed Assets
Debtors Turnover Ratio
Credit Sales
Average Debtors
Inventory Turnover Ratio
COGS
Average Inventory
Creditors Turnover Ratio
Credit Purchases
Average Creditors
Calculation
PAT = PAT as declared in the P&L A/c – Extraordinary Income –
Deferred Revenue Expenditure
2006 PAT =
2006 PAT =