Liquidity

Particulars

2011

2010

IHP = Inventory/(DCoGS/360)
DCP = Debtors/(sales/360)
OC = IHP + DCP
SPP = Creditors/(DCoGS/360)
CCC = OC + SPP

53.5092385
5.547165064
59.05640356
72.74204528
131.7984488

49.98833749
3.64247513
53.63081262
64.69846828
118.3292809

Debt Equity ratio = Total Debt /

Total Equity

0.762095283

Interest Coverage = EBIT / Total

Interest Expenses

273.9419986

1044.112145

Solvency

Particulars

2011

2010

Net Sales
DCoGS

74908209.0000
49384717.0000

62547425.0000
41478190.0000

GP
GP Margin

25523492.0000
34.0730

21069235.0000
33.6852

less

Other Expenses
EBITDA
EBITDA Margin

9995855.0000
15527637.0000
20.7289

8572717.0000
12496518.0000
19.9793

less

Depreciation
EBIT
EBIT Margin

1533310.0000
13994327.0000
18.6820

1277533.0000
11218985.0000
17.9368

add
less
less
less

other income
Interest
impairment loss/gain on FA
provision for contingencies

508905.0000
51085.0000
103867.0000
469037.0000

426541.0000
10745.0000
0.0000
183679.0000

PBT

13879243.0000

11451102.0000

taxes

4263773.0000

3264454.0000

PAT
PAT Margin

9615470.0000
12.8363

8186648.0000
13.0887

Asset Turnover = NS/Total Assets

3.2735

7.0382

Total Assets Turnover = PAT /

Total Assets * 100

42.0198

92.1208

ROE = PAT / Total Equity * 100

75.4775

95.7039

RoCE = EBIT (1-T)/Capital

Employed * 100

79.6911

95.2974

EPS = PAT / Total No of shares

o/s*100

99.7293

84.9099

less

less

PE Multiple = Market Price / EPS

41.8403

44.6968

Dividend Payout Ration =

Dividend per share / EPS

0.0486

0.0571

Retention Ratio = 1 - Dividend

payout ratio

0.9514

0.9429

Dividend Yield = Dividend per

share / market price

1.1647

1.3362

Current Ratio = Current Asset /

Current Liabilities

0.6023

0.6265

Closing price taken from mo

2011 adjusted by 27000 rs

Closing price taken from moneycontrol for both the year as at 31/12/2010 & 31/12/2011

Balance Sheet Analysis:

1

The Shares holders has fund has invreased due to increase in profit this year.

The company has borrowed secured & unsecrued loans this year.

the deffered tax liability has increased over the last year.

The company has invested in fixed assets.

The company has disinvested their investment over the last year.

There is an increase in Current Assets.

There is an increased in Current Liabilities.

Cash Flow Analysis:

1

The Operating Profit from the Cash Flow is 85.57% of PBT for the year 2011
85.57013

The Investing Activities from Cash Flow is -108.85% of PBT for the year 2011.
-108.856

The Financing Activities from Cash Flow is 23.39% of PBT for the year 2011.
23.28584