Escolar Documentos
Profissional Documentos
Cultura Documentos
by:
Nikhil ahuja
Priyanka Vashisht
Shruti Chaudhary
Priyal Bhati
Reema Khanna
Mehak Dawar
2009-10
2010-11
Current ratio
0.57
0.62
0.32
0.42
0.49
Quick ratio
0.50
0.53
0.24
0.32
0.39
Working
capital ratio
0.05
0.01
0.10
0.08
0.66
0.7
0.6
0.5
2009-10
0.4
2010-11
2011-12
0.3
2012-13
2013-14
0.2
0.1
0
Current ratio
Quick ratio
LIQUIDITY RATIO
CURRENT RATIO
Current assets / Current liabilities
Current Ratio2009-10
2010-11
2011-12
2012-13
2013-14
QUICK RATIO
Liquid assets / current liabilities
2009-10
2010-11
2011-12
2012-13
2013-14
314098909/ 621,598,979=0.505
276802000/5,19608 000= 0.533
235328000/9,44834000 = 0.249
311686000/947371000 = 0.329
339288000/873906000 = 0.388
263404430/4971123587 = 0.052
61617395/53,57624 000 = 0.011
6334.19/61,883.98 = 0.102
5488.93/65,416.64 = 0.083
4414.1/66,683.62 = 0.661
2009-10
2010-11
2011-12
2012-13
2013-14
0.42
0.50
0.54
0.50
0.53
3.2
3.3
3.7
3.5
Proprietary
0.58
0.59
0.54
0.52
0.52
Interest
coverage
13.9
5.9
2.7
0.69
0.19
Debt-equity
16
14
2009-10
12
2010-11
10
2011-12
2012-13
2013-14
4
2
0
Debt-equity
Total assetsdebt
Proprietary
Interest
coverage
SOLVENCY RATIO
DEBT EQUITY RATIO
Long Term debt/ Shareholders fund
2009-10
2010-11
2011-12
2012-13
2013-14
4971123587/1253300000=3.966
53,57624000/16,23641000=3.299
61,88398000/18,45176000=3.35
65,41664000/17450000=3.748
66,68362000/1871659000=3.562
PROPRIETARY RATIO
Proprietors Fund/ Total Assets
2009-10
2010-11
2011-12
2012-13
2013-14
2,926,716,624 /4971123587=0.588
32,143.75/53,576.24 = 0.599
33,983.88/61,883.98 = 0.549
34,495.45/65,416.64 = 0.527
34,846.44/66,683.62 = 0.522
2009-10
2010-11
2011-12
2012-13
2013-14
1,739,609,238/124,572,328 = 13.964
6,573.04/110,803,120 = 5.932
4,27786000/1,54548000 = 2.768
1,52954000/2,20372 000= 0.694
46254000/2,38836 000= 0.194
2009-10
2010-11
2011-12
2012-13
2013-14
Debtor
tunover
34.7
31.5
30
33.4
29.32
Stock
turnover
0.36
0.22
0.20
0.17
0.24
Fixed
asset
0.49
0.58
0.52
0.51
0.50
40
35
30
25
2009-10
2010-11
20
2011-12
2012-13
15
2013-14
10
0
Debtor tunover
Stock turnover
Fixed asset
ACTIVITY RATIO
2009-10
2010-11
2011-12
2012-13
2013-14
22925/659.71378 = 34.74
26076/828.849315 = 31.5
25594/851.93 = 30.04
25424/760.955 = 33.41
24513/835.875 = 29.32
162.35/444.96=0.36
100.35/454.29=0.22
116.71/582.48=0.20
137.42/782.63=0.17
218.23/900=0.24
22925/45977 = 0.49
26076/44803 = 0.58
25594/48497 = 0.52
25424/49032 = 0.51
24513/48688 = 0.50
(values are in lakhs)
2009-10
2010-11
2011-12
2012-13
0.006
0.005
0.004
0.166
0.167
0.05
0.035
Net 24.11
operating
profit
25.2
16.7
1.8
Return
on
investme
nt
0.399
0.15
0.10
0.03
0.01
Earning
per share
2.1
2.5
1.7
0.2
0.51
Dividend
payout
40.31
33.62
37.26
35.69
25.19
Gross
profit
Net
profit
0.158
2013-14
45
40
35
30
2009-10
25
2010-11
2011-12
20
2012-13
15
2013-14
10
5
0
Net profit
Net -operating
profit
Return on
investment
PROFITABILITY RATIO
NET OPERATING PROFIT RATIO
5528.94/22925 = 24.11
6573.45/26076 = 25.20
4,277.86/25594 = 16.71
1,529.54/25424 = 6
462.54/24513 = 1.8
3626.88/22925 = 0.1582
4334.06/26076 = 0.16620
4,277.86/25594 = 0.167
1,360.10/25424 = 0.0535
873.23/24513 = 0.0356
RETURN ON INVESTMENT
EBIT/ CAPITAL EMPLOYED *100
2009-10
2010-11
2011-12
2012-13
2013-14
1,739.60/43495.24 = 0.399
6,573.04/42842.58 = 0.153
4,277.86/42081.14 = 0.102
1,529.54/43542.71 = 0.0351
462.54 /44274.22 = 0.0104
2009-10
2010-11
2011-12
2013-14
2012-13
3626.88/1705 = 2.12
4,334.04/1705 = 2.5
2,933.21/1705 = 1.72
497.71/1705 = 0.29
878.42/1705 = 0.51
PARTICULARS
2009
2010
INCREASE OR
DECREASE
% OF INCREASE OR
DECREASE
Sales
(-) Cogs
237.76
(91.49)
229.15
(86.62)
8.61
(4.87)
3.6%
146.27
142.53
(3.74)
(2.55%)
28.84
26.76
28.66
(2.08)
(1.91)
(7.21%)
(6.24%)
Selling &
Distribution
30.57
(15.38)
Expenses
capitalised
Total Operating
Expenses(B)
135.52
142.04
6.52
4.81%
Operating Profit
101.96
86.21
(15.75)
(15.44%)
PBDIT
102.24
87.11
(15.13)
(14.79%)
Interest
6.63
95.61
12.22
74.89
5.59
(20.72)
84.3%
(21.67%)
19.61
55.28
eoi(0.33)
5.96
(29.43)
43.66%
34.87%
PBT
13.65
81.96
eoi2.42+
TAX
28.92
18.69
(10.23)
35.37%
52.77
36.27
(16.5)
31.26%
PBDT
Dep
PARTICULARS
2010
2011
INCREASE OR
DECREASE
% OF INCREASE OR
DECREASE
Sales
(-) Cogs
229.15
(86.62)
260.65
(100.35)
31.5
13.7%
142.53
26.76
160.3
31.37
17.77
4.61
12.46%
17.22%
28.66
31.19
3.33
11.61
Total Operating
Expenses(B)
142.04
162.91
20.87
14.69%
Operating Profit
86.21
96.37
10.16
11.78%
PBDIT
87.11
97.74
10.63
12.20%
interest
12.22
11.40
(.82)
(6.71%)
PBDT
Dep
86.34
20.61
11.45
1
15.28%
5.09%
PBT
74.89
19.61
55.28
eoi(0.33)
65.73
10.78
19.61%
TAX
18.69
22.39
3.7
19.79%
36.27
43.34
7.07
19.49%
Expenses capitalised
2011
2012
255.94
116.71
Increase or
Decrease over
2011
(4.71)
16.36
Percentage
Increase or
Decrease
(1.81)
16.3
Sales
Less: Cost Of
Goods Sold
GROSS PROFIT
Less: Operating
expenses
Office and
administration
expenses
Selling and
distribution
expenses
Total Operating
expenses
OPERATING
PROFIT
260.65
100.35
160.3
139.23
(21.07)
(13.14)
31.37
59.21
27.84
88.75
31.19
(31.19)
(100)
62.56
59.21
(3.35)
(5.35)
96.37
78.05
(18.32)
(19.01)
PBDIT
Less: Interest
PBDT
Less:
Depreciation
PBT
Less: Tax
PAT
97.74
11.40
86.34
20.61
80.02
15.14
64.88
22.07
(17.72)
3.74
(21.46)
1.46
(18.13)
32.81
(24.86)
7.08
65.73
22.39
43.34
42.81
13.48
29.33
(22.92)
(8.91)
(14.01)
(34.87)
(39.79)
(32.33)
Sales
Less: Cost Of
Goods Sold
GROSS PROFIT
Less: Operating
expenses
Office and
administration
expenses
Selling and
distribution
expenses
Total Operating
expenses
OPERATING
PROFIT
PBDIT
Less: Interest
PBDT
Less:
Depreciation
PBT
Less: Tax
PAT
2012
2013
252.55
137.42
Increase or
Decrease over
2012
(3.39)
20.71
Percentage
Increase or
Decrease
(1.32)
17.74
255.94
116.71
139.23
111.82
(27.41)
(13.14)
59.21
54.32
(4.89)
(8.26)
59.21
54.32
(4.89)
(8.26)
78.05
60.96
(17.09)
(21.9)
80.02
15.14
64.88
22.07
60.81
22.35
38.46
24.85
(19.21)
7.21
(26.42)
2.78
(24.01)
47.62
(40.72)
12.6
42.81
13.48
29.33
13.61
4.82
8.78
(29.2)
(8.66)
(20.55)
(68.21)
(64.24)
(70.06)
2012
2013
452.94
36.36
Working Capital (C )
(1-2)
Capital Employed
(A+B+C)
Less: Long term
Debts
Shareholders funds
Represented by:
Preference Share
Capital
Add: Equity Share
Capital
Add: Net Reserves
and Surplus
448.2
44.95
Increase or
Decrease over
2012
(4.74)
8.59
Percentage
Increase or
Decrease
(1.05)
23.62
97.68
108.43
136.5
119.75
38.82
11.32
39.74
10.44
(10.75)
16.75
478.55
509.9
31.35
6.55
170.57
207.06
36.49
21.39
307.98
302.84
(5.14)
1.67
12.54
12.54
327.3
332.41
5.11
1.56
2011
2012
368.17
0.02
Working Capital (C )
(1-2)
Capital Employed
(A+B+C)
Less: Long term
Debts
Shareholders funds
Represented by:
Preference Share
Capital
Add: Equity Share
Capital
Add: Net Reserves
and Surplus
452.94
36.36
Increase or
Decrease over
2011
84.77
36.34
Percentage
Increase or
Decrease
23.02
181.7
46.42
73.8
97.68
108.43
51.26
34.63
110.43
46.92
(27.38)
(10.75)
16.63
60.74
340.81
478.55
137.74
40.42
141.14
170.57
29.43
20.85
199.67
307.98
108.31
54.24
12.54
12.54
308.9
327.3
18.4
5.96
PARTICULARS
2009
2010
Amount
Amount
Sales
(-) Cogs
237.76
(91.49)
100
38.47
229.15
(86.62)
100
37.80
146.27
28.84
61.52
12.12
142.53
26.76
62.199
11.67
30.57
12.85
28.66
12.50
Expenses capitalised
(15.38)
Total Operating
Expenses(B)
135.52
56.99
142.04
61.98
Operating Profit
101.96
42.86
86.21
37.62
PBDIT
102.24
43
87.11
38.01
interest
6.63
2.78
12.22
5.33
PBDT
Dep
40.21
5.74
35.48
74.89
19.61
55.28
eoi(0.33)
32.68
8.55
23.97
PBT
95.61
13.65
81.96
eoi2.42+
TAX
28.92
12.16
18.69
8.15
52.77
22.19
36.27
15.82
PARTICULARS
2010
Amount
2011
Amount
Sales
(-) Cogs
229.15
(86.62)
100
37.80
260.65
(100.35)
100
38.49
142.53
62.199
160.3
61.50
26.76
11.67
31.37
12.03
28.66
12.50
31.19
11.96
Total Operating
Expenses(B)
142.04
61.98
162.91
62.5
Operating Profit
86.21
37.62
96.37
36.97
PBDIT
87.11
38.01
97.74
37.49
interest
12.22
5.33
11.40
4.37
32.68
86.34
33.12
8.55
23.97
20.61
7.90
PBT
19.61
55.28
eoi(0.33)
65.73
25.21
TAX
18.69
8.15
22.39
8.59
36.27
15.82
43.34
16.62
74.89
PBDT
Dep
2011
Rs(in
crores)
260.65
2012
Rs(in
crores)
255.94
2013
Rs(in
crores)
252.55
100
100
100.35
116.71
137.42
38.5
45.6
54.41
160.3
139.23
111.82
61.5
54.4
44.28
31.37
59.21
54.32
12.04
23.13
21.51
31.19
11.97
62.56
59.21
54.32
24.01
23.13
21.51
96.37
78.05
60.96
36.97
30.5
24.14
PBDIT
Less: Interest
PBDT
Less: Depreciation
97.74
11.40
86.34
20.61
80.02
15.14
64.88
22.07
60.81
22.35
38.46
24.85
37.5
4.37
33.12
7.91
31.27
5.92
25.35
8.62
24.08
8.85
15.23
9.84
PBT
Less: Tax
PAT
65.73
22.39
43.34
42.81
13.48
29.33
13.61
4.82
8.78
25.22
8.6
16.63
16.73
5.27
11.46
5.39
1.91
3.48
Sales
Less: Cost Of Goods
Sold
GROSS PROFIT
Less: Operating
expenses
Office and
administration
expenses
Selling and
distribution
expenses
Total Operating
expenses
OPERATING PROFIT
2010
2011
2012
2013
(%)
2009
(%)
2010
(%)
2011
(%)
2012
(%)
2013
12.54
12.54
12.54
12.54
12.54
2.63
2.52
2.34
2.02
1.86
0.00
0.00
0.00
0.00
0.00
56.15
57.48
52.89
49.48
25.25
26.37
27.56
30.82
67.84
79.70
73.80
16.06
13.79
17.52
17.82
476.2
496.2
100
100
100
100
EQUITY AND
LIABILITIES
Equity Share
Capital
Preference
Share Capital
Reserves and
Surplus ()
Misc
Expenses
Non-Current
Liabilities
Total CL &
Provisions
Total
ASSETS
Non-Current
Assets
Current
Assets
Investments
Total
92.6
91.32
78.33
72.98
32.82
36.42
46.42
97.68
6.89
7.3
8.67
15.78
20.31
0.00
476.2
0.02
496.2
0.02
36.36 44.95 0
535.04 618.83 671.77 100
0
100
0
100
5.87
100
6.69
100
136.5
TREND ANALYSIS