Professional Documents
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Period
2008
2009
2010
2011
2012
Current Ratio
0.285328159
0.359565612
1.099630038
0.995659828
1.399146207
Chart No:
INFERENCE:
Generally a current ratio of 2:1 is considered ideal or satisfactory. The current ratio of the
company for the last year is 1.399. The current ratio fluctuates year to year
MESCE, Kuttippuram Page 1
QUICK RATIO:
QUICK RATIO = Quick assets Current Liability
i.e., Quick asset = Current asset (inventory + Prepaid expenses)
The following table and chart shows the Quick Ratio of last 5 years
Table No:
Period
2008
2009
2010
2011
2012
Quick Assets
Current Liabilities
Quick Ratio
1045485.27
35436931.54
0.029502703
1848753.63
27164910.67
0.06805668
16435446.47
22099363.05
0.743706795
4042935.56
21078758.87
0.191801405
33933187.48
27620796.87
1.2285376
Chart No:
INFERENCE:
A quick ratio of 1:1 is considered to be satisfactory or ideal. The ratio shows fluctuation
trend. The quick ratio shows a highest position in the period from 2011- 2012. The
liquidity position shows a fluctuating trend.
Chart No:
ITR
10.47557337
12.74318309
18.490517
12.40099421
12.93606412
INFERENCE:
Generally a ratio of 8 times is considered to be satisfactory. The highest value of inventory
turnover is in the year 2010 which is 18.49 while the lowest value is in the year 2008 which is
10.47.
DEBTORS TURN
OVER RATIO
85.63492961
58.2991583
88.15460574
250.727855
236.7484178
Chart No:
AVERAGE COLLECTION
PERIOD
4.262279442
6.260810801
4.14045298
1.455761666
1.541720969
DEBTORSTURN OVERRATIO
300
200
100
0
2008
2009
2010
2011
2012
Inference
The highest value of debtors turnover ratio is in the year 2011 which is 250.72 and the lowest
value is in the year 2011 which is 58.29.
SALES
79532217.15
74528656.68
98402627.58
126203187.6
128534184.4
DEBTORS TURN
OVER RATIO
85.63492961
58.2991583
88.15460574
250.727855
236.7484178
Chart No:
AVERAGE COLLECTION
PERIOD
4.262279442
6.260810801
4.14045298
1.455761666
1.541720969
Inference
The highest value of average collection period is in the year 2009 which is 6.26 and the lowest
value is in the year 2011 which is 1.45
SALES
79532217.15
74528656.68
98402627.58
126203187.6
CREDITORS TURNOVER
RATIO
6.022685543
5.063403632
6.869371301
18.09627754
AVERAGE PAYABLE
PERIOD
60.6041935
72.08589844
53.13441129
20.16989401
1482775.05
128534184.4
86.68488478
4.210653344
Chart No:
The highest value of creditors turnover ratio is in the year 2009 which is 72.08 and the lowest
value is in the year 2011 which is 4.21
SALES
79532217.15
74528656.68
98402627.58
126203187.6
128534184.4
CREDITORS TURNOVER
RATIO
6.022685543
5.063403632
6.869371301
18.09627754
86.68488478
AVERAGE PAYABLE
PERIOD
60.6041935
72.08589844
53.13441129
20.16989401
4.210653344
inference
The highest value of average payable period is in the year 2012 which is 86.68 and the lowest
value is in the year 2009 which is 5.06
FIXED ASSET
12038807.33
9632011.26
7545730.12
8036099.52
7886786.34
SALES
79532217.15
74528656.68
98402627.58
126203187.6
128534184.4
Chart No:
Inference
The highest value of fixed asset turnover ratio is in the year 2012 which is 16.29 and the lowest
value is in the year 2008 which is 6.60
EXPENSES
SALES
2008
2009
2010
2011
106050857.7
103271028.6
97410200.73
129159013.3
79532217.15
74528656.68
98402627.58
126203187.6
EXPENSES TURNOVER
RATIO
0.74994412
0.721680201
1.01018812
0.977114832
153500619.7
128534184.4
0.837352869
Chart No:
Inference
The highest value of expense turnover is in the year 2009 which is 0.72 and the lowest value is in
the year 2010 which is 1.01
EQUITY
59400000
59400000
59400000
59400000
DEBT
349592267.2
367392722.2
382585052.2
19602232.02
59400000
59128547.02
0.995430085
Chart No:
Inference
The highest value of debt-equity ratio is in the year 2011 which is 0.33 and the lowest value is in
the year 2009 which is 6.18
PROFIT BEFORE
INTEREST & TAX
-20857257.45
-15375175.23
4244118.13
INTEREST
10990630.18
13747534.88
967840.13
INTEREST
RATIO
COVERAGE
-1.897730804
-1.11839507
4.385143784
8695326.35
-24871721.34
2568435.19
2869850
3.385456789
-8.666557953
Chart No:
INTERESTCOVERAGERATIO
6
4
2
0
-2
2008
2009
2010
2011
2012
-4
-6
-8
-10
Inference
The value of Interest coverage ratio in the year 2010 which is 4.38 which indicates the prompt
payment of interest and the value in the year 2012 which is -8.66 indicates the decrease in the
promptness in the payment of the interest.
PROPRIETORY RATIO
PROPRIETORS RATIO = Shareholders Fund Total Asset
The following table and chart shows the Proprietary Ratio of last 5 years
Table No:
PERIOD SHAREHOLDERS FUND TOTAL ASSET PROPRIETORS RATIO
2008
59501383.6
22149961.77
2.68629735
2009
59501383.6
19399578.98
3.067148192
2010
59501383.6
31846853.54
1.868359884
2011
59501383.6
29023372.96
2.050119525
2012
59501383.6
46532319.52
1.278710888
Chart No:
Inference
The highest value of proprietors ratio is in the year 2009 which is 3.06 and the lowest value is in
the year 2012 which is 1.27
Sales
79532217.15
74528656.68
98402627.58
126203187.6
128534184.4
Gross Profit
29130929.62
27989126.1
43827282.3
58786246.74
118086651.4
inference
The highest value of gross profit ratio is in the year 2012 which is 0.91 and the lowest value is in
the year 2008 which is 0.36
NET PROFIT
-23544920.48
-15544128.62
3547606.13
8134178.62
-24871721.34
SALES
79532217.15
74528656.68
98402627.58
126203187.6
128534184.4
The net profit ratio shows that there is favourable figures only in the years 2010 and 2011.The
figures of years 2008 , 2009 and 2012 shows unfavourable relation between netprofit and sales
29130929.62
27989126.1
43827282.3
58786246.74
118086651.4
OPERATING EBIT/
EXPENSE
OPERATING
PROFIT
106050857.7
-76919928.07
103271028.6
-75281902.48
97410200.73
-53582918.43
129159013.3
-70372766.56
153500619.7
-35413968.32
SALES
79532217.15
74528656.68
98402627.58
126203187.6
128534184.4
OPERATING
PROFIT
RATIO
-0.967154328
-1.010106794
-0.544527313
-0.557614811
-0.275521788
Chart No:
Inference
The figures of the five years shows an unfavourable relationship between the operating
profit and sales
NO. OF SHARES
600000
600000
600000
600000
600000
Inference
The value of the year 2010 shows a favourable figure of 5.91 ,other figures shows an
unfavourable relationship between net profit equity and no. of shares.
SALES
CAPITAL EMPLOYED
2008
2009
2010
2011
2012
79532217.15
74528656.68
98402627.58
126203187.6
128534184.4
-13286969.77
-7765331.69
9747490.49
7944614.09
18911522.65
Chart No:
CAPITAL
RATIO
-5.98573027
-9.597614069
10.09517554
15.8853767
6.796606849
TURNOVER
The figures of capital turnover ratio shows negative figures in the year 2008 and 2009.Other
figures are satisfactory figures.
RETURN ON INVESTMENT
ROI = Earnings Before Interest and Tax Capital Employed
Capital Employed = Fixed Asset + Working Capital
Working Capital = Current Asset Current Liability
The following table and chart shows the Return On Investment of last 5 years
Table No:
PERIOD Fixed Asset
2008
2009
2010
2011
12038807.33
9632011.26
7545730.12
8036099.52
Capital
Employed
-13286969.77
-7765331.69
9747490.49
7944614.09
EBIT
ROI
-76919928.07
-75281902.48
-53582918.43
-70372766.56
5.78912494
9.69461518
-5.497098816
-8.857921324
7886786.34
38645533.18 27620796.87
18911522.65
-35413968.32
-1.872613273
Chart No:
The return on investment figures of the years 2008 and 2009 shows satisfactory figures of
5.78 and 9.69 respectively.The figures of 2010 ,2011 and 2012 shows negative relation
between between EBIT and capital employed.
DU PONT CHART
ROI
5.78912494
9.69461518
-5.497098816
-8.857921324
-1.872613273
SALES
79532217.15
OPERATING
PROFIT
RATIO
-0.967154328
-1.010106794
-0.544527313
-0.557614811
-0.275521788
OPERATING
EXPENSE
106050857.7
CAPITAL
TURNOVER
RATIO
-5.98573027
-9.597614069
10.09517554
15.8853767
6.796606849
CGS
50401287.53
EBIT/
CAPITAL
OPERATING EMPLOYED WORKING
PROFIT
CAPITAL
-76919928.07
-13286969.77
-25325777.1
-75281902.48
-7765331.69
-17397342.95
-53582918.43
9747490.49
2201760.37
-70372766.56
7944614.09
-91485.43
-35413968.32
18911522.65
11024736.31
FIXED
CURRENT Current
ASSET
ASSET
Liabilities
12038807.33 10111154.44 35436931.54
103271028.6
46539530.58
97410200.73
54575345.28
129159013.3
67416940.85
153500619.7
10447532.98
9632011.26
9767567.72 27164910.67
RETURN ON
INVESTMENT=5.7
OPERATING PROFIT
RATIO=
OPERATING
PROFIT
SALES
SALES
COST OF GOODS
CAPITAL TURNOVER
RATIO
SALES
OPERTIN
G
EXPENS
CURRENT
ASSET
CAPITAL
EMPLOYED
FIXED
ASSETS
WORKIN
G
CAPITAL
CURRENT
LIABILITY