ge

Ratio analSS
CRD-
Debtors cellection period 3 mofhs
Debtors turnove ratio 19m iedikors turnover12m
3m atio 2m

Salos Parchates 6
ebtors+ BIR Creditors+B/P
CO6S 5 GP x100 -95 sales=4
sales
Averagestock FA

ill: eceixable 9so0o ill payable looo0

closing etock apeníng stock to000
GP xiDo 2s YO0000 xino:2 sales 1600.0oo
salos Sales

Salos 1600000 fixed atieds uOOOOo

FA FA

Sales ,4 Y0OCO0 =0chtar! i9SNOO

o beors +B) obtors+ 200
De htor: 345000
Sales & coGS
Cei ven G 1atio 25- i x/00:25
Sahs
GP U00000
Sales u000o0 xI00 600000
5

)(O6S SaleS -GP 60OCOO-OOCOO (2 coOOO_

TSundrydebtors
Debtars velocitu_leollec HoN Poriod 2 months
Debtors tuinover LaHo: 19 moths
3 muths
sales l6.000o0
Sundr dehfors+ BP SDebtorr a5DO0

)Sandry dohtors 34SOOO_

 Page

Sandiyceditort
Cieditorx velocity: &mondhe
Ceditot urnouer atio_ 19 monthek
2months

Purchasos
Sundry croditors 81P
Liven Bills_payable tO000 COGI: 190o000

Purchatel: 190000O+ C:S-0-S

1200000 +/000O
=1Q10000
1210000 =6 sSundry eredifort=191664
Screditortt000O
ivclosingstock
Given stack tunover ratio 5
COGS 5 1200000 15
Avg stock Avgstock
Avg gtock= 900000 800000
(.5

CSt 0S £OOaaO CS0S: 1600000 0

2

By soluing ( ) u e qet_cs=8OsOOO
OS15O00
Eixed assetS
Given EA tuinover atio -y ales q
FA

FA 600CC0
Asrumpfio0s faken0:
Al ales are credit ales
Alpafehase a1e credit purcharer
FA u DOver ra-io s computed bared on sales altra6vel,1E_can
cate) £EA =120000O -300oco
be compuBed haed on CoûS in that
 CRD -2
uik ato
CL

L. C-CL 1250000-ie
Civen
net_w0rking capital=1325D000 1350000
Bysolulng 0 CA 99DOOO
CL 900O00
3000000 +22 SDOO0: 52S00
Given A -30000coTltal acsets
Given total asels tunuver_ato: ? Sales
Total artef
Cales S2SpOOOX2: 10SDOOO0
GP Q0-. =coGs 10SoCo00 - 20:gUDOOO0
Given stock furnove ralio
COGS QuDOOodU
fVg stock Avg stock

Avg stock :1800000

Given Os 1/UDo00 C126O000
uick ratiocA-Stbck 9S00601260000
900 00O
FA tu1nover rafo
fA turnoveakoales 10S0CCO0, 35 time
3000C
raprietory rato
GivenDobt
equi+
etnoo that equty +Debi>ct: TDta iahilHjes(ot)ass
equit Debt +900000 sgsuco0
y equky +Dek :y35DOO0
oluing A 2quity :%10.000 Debt 1COO
p1Op1Ctou rafi0= fropiiehory ud tan)equt 61D00C001
s2 S000O
Tofal_asets
Eps
GiNen churn on total atek 1)
)PAJ S PAI =5250000XIS1.: 4815DO
Dtal asP

Eaningavailable ko q ' PA-(pieference_dividen d

1845D0-(60000 DXa1)
4335DO
EP 4335DO-405
190000
Pl tako:
PlErOti0=M UO=816.
EPS 9.04S

CRO-3
nventory turnove COGS
Average inventor
Snce aP magi0 3 S tho coGS Should be" Ps he sg les
COGS=sales -1oQles
64000O- 6000 TSuYGo()
Giveninventorq tunoveS
OGS

AVerago neteri nventory

Average ftAÍnventory-S4 Y000 10fOO
bAverago tollecffon period
Given Cutrent assets
curront 1abi|itjes
Cuurent aielt: 16 000x2.5:9 QUO000
we know haE ceurrent assetf =InVentory +eccfvahles aMs_
940000:2 42000 +Reciuablo 42 16000
Recvables= 2Y0000-64O00 H6Oo
Ayoiago recei vaaef : 28Do0.0t 246000

1090 00
 receivahles260 da
SDaverage colleckioo_period: Avemge
Credit salee
days.
198000x 360 I 19 day
6900000

CRD-
dfvenDet_wokin capita 480000 .e CA-CT
(800C0
Givon culient_ra6o- . A2sKD
CL

soluing_eO u get cA00000

B
CL 320000
GiVen fixed aKeE
froprietorq Lund
kt PrOprietoiy fund Deht +cL =£ CA
Soo000
peopiietory fund0+ 320000 EA +
PE-FA-Y£O000 )
Solving s u gel EA =1490000
PF 920000
fund-RAL
Eguity chare capital propriekory
- 920000 -3900CO 16000oO
Creditors: cl-Rank oD
290 000 P00 00 9U0000.
Using quick mtto ie CA-Stock 320000
CL

Summoied ealance sheet

Eqityshare capital_160CCO0 CA
320000
RRS 320000 1920000 Stock
CL otter Ca
Lank 0D 80000 Ccash g debfus)
Ciedi tors 0000D 32O000 A
294OO

2940000D
 Page

CRO 5
Sales sales
T0fal assek Do bbors
Sales CA-Stock
10 ven tor CL

Given TDEal deht -0-s

equi
Givn eqit200000 TDtal debt 200000xo HS =15D06
Civencurrent debe -0-40 Cuirent deht =60000
Total debtE 11 Deht 90000
TOta labiliGes= eq e u eht 1Cutent debt
900000+ 90000 +60000250000
70tal lia bilities TDtal agsets =2G0COÓ
iven TOtal ascek tutnover=9
Sale 9 5 Sales=35DOOOX2
TOtal aSse ts H00000
Gtren de ht callection_petioc 26 days
Oebtors tuinover rato360
36

SalCs =10 DebtorS H00000

Debtorr Ho0O0
= Cash CA-Stock -Dehturs
01500-8:5DO-40000 SDO00
FA TDtal assek (odlabi(fe1 -CA
350 C00 - 201Su) : (42SDO
ESC 20ccEA 92SDO
LTD qocCOCA
6000 S-84S00

C-SOO0O 04500

250000 3500 OO
 CRD
PAT 25
RsS
euit
CA-2 COGS
Ndptt IfA762s cL Tnventor
sales
înceme a1:D coGS1CcCOCO
Sale6oco000
SundrydebtuE 2CO0O
6c00o
Intereston dobttuia

Sunde creditors=00000
Computation of opaating expenset
friukrs fmCunt AHunatved
Cales AT
legs: CoGS ECCOcO 34S
GP 9CCOCO PET
e s opetaling eyen (hl£) 2390C00 Cor) nt
opetating proitEBI Oc00 EBIT

les nkacitE 6n deb CLOCOO GP6CCCTO0 -180C0

PET SDOO 4200000
ess: ax 0 34T00 G-EETT-opetakirg _CHp
PAT 3HSOO - 3390C0o

(6cOOoOox635)
Civen etuun on net woth -

as

PA 9
eqtu
34UOU ISOOCOO
equity 2C
Give SCR&S: H:3B
SCSDOO0OX t10 10sDOOO
RSI5UOLOOx 3[10 uSWOO
Giyen interett on debentuies: 60000
Dcbentue intereatratc ar aiveo in halance shet Ir
Hen e Is . rbenture 6CC0O,ycoCo
15
Given sundy teditors = 8000OO
cuLent ako -2
CA 2 CA: 200000x2 -(OOCOO
CL

TDtahabibtes Co) assek=ectRRS 5t Deb+ Sundy creditors

:10SUO004 USDOO0 +UOTOOOf LU00oo
210000
y fA= Tital asse -CA =200O00 -YOOO00 =H0O0O0
Given iDuenkory turnover =19
COGS 9 ovenbory= ROOC00 -/SUCOO0
9nven to ry 19
Civen sundry de beo ts : 90o000

Cash CA- Skock -Debors 00o00-1SpOO0-900E0S00

Lalance cheet as on 31f march 9.081
ESC 1050OOOEA
RRS 4SDCCo CA
ISDckentures yooocoSock 15D000

tundry crod'hors 200000Debtois 200000

Cash SD000
a10CCO alOO00O

CRO-I
Given NeE_proft margin=18
Net income-19:
Sales

360O00 = 12: Sale=30000OO

sqles

iven asset tuunover . 5

Sales
cap eipltoyed
papital_emplyed 3000000 1200000
 elASSMAte
Date
Page

Rekuo_o0_equity as pel p
Sales Net iname Capitalenmploued
sales Cquity
capHatemptoyed
AoeL3nutlcapiBal)_(Net _prohit mauain equitu mul&pte
turno ver

CRD-10
aRcturn00 apital epplayed:
Capita emplaued Equity +Deht
tCPS+ReSt Debt
200000O0 4uOO00041600000 f 1800000:$200000
Given PBI =PO0000 ax ate:aS
EBIT
Kekun_on capithl employed Chre-ta:capitdl employed

ROOcO0 xIOO=IS.38-,
S2000 0o

Relutn oncapital emploued Lpost-ta tBIT (1t)

capital emloyed
BCCCCO(1-0 25) I 54-
s200000

nLANPIatabiliky etatement
PBTT RCOOCO
ler ntaest (Ie0accoxif 1SDCO0
P8T 65UCCO
less Taz as C162SDO2
PAT y81SDO
less Prerena_divltnd
(UOOOOOY/D:)
EaInÍngs anilahe h ESH yu5DO
 EPS Earnings available fot ESH
NO oP tSH
= .155

Ca OOCCO0 /90o)
3PE Ratio:
PlE atio Matkeprice per chare 28 6:26
EPS q.4S
Dhvidencd gield
Dividend yield Dividond per share XIOO

market_price_per share
a0X20:1: x100 4xl00 (4.94

Sa Preleronce dividend covaage ratio:

fielerence dividend coverage ratio PAT
Pieference dividerd
431500 1A16
O000

bEquttydhddend coverage ralfio:

Eqult diviand eoverage ratio - PAT Prelerenre_divihnd
Equitydividend
: yuis0O
2000000 x201.

CRD-09 Profttobity stalement

Sales (ugcoCoK0-1) 4200000perating pukt (t KI) 1600O
(eg Coás (BOOColess:2okit(UOCOCOxe (39000
COis cosb usO Oco) T 12 R0CO
GP 9U0000less:Tax_So (OOO
less operatirg expen.ses CROOOO) PAT 64000
ogenaking pioil |ERZT 160000
 peaing prolit margin (before tan) ERIT XIUO
Saler

160000x100 99.22
1200000

irnletpro£t_magin_Cafet tax)=_PAT XIDO

Sales

69000
72000O

mRetin_on anch Con_opeaing_proÅt afkr tar)= EBIT (I1-t)

Aets o)(apífal emploued
1600001-0:S) l0
800006
Asset uroover sales
assek (or)capital empoyed
+20000 0 0.9 imes
&00000
VRekun on equity = PAT XI06 64000x100 =6:1
YCOOO0