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Now, From cash flow statement and balance sheet =9336286898 9276956946 =1.006
2) Price cash flow Ratio= Share Price Operating cash flow per share
Here, For calculation of operating cash flows per share, Number of shares= Share capital Price per share = 8,00,00,000 100 =8,00,000 units of shares. Therefore, operating cash flow per share= 9336286898/800000 =Rs 11670.35 Now, From NEPSE (Nepal stock exchange), closing Share price= Rs 738 Hence, Price Cash Flow Ratio= 738/11670.35
= 6.32%
Here,
Avg total liabilities= liabilities of last 3 years 3
1) Operating cash flow ratio= Cash flow from operating activities Current liabilities From cash flow statement and balance sheet =(9229711534) (9255556352) RATIO =0.977 COMMENTS AND DECISION: A) The ratio is insufficient for the company to meet its short term liabilities from its operating cash. B) But since the ratio is very close to "one", the company is not much effected. C) But since this ratio is related to central account only which is to be generalized within the shareholders of the company, hence the company should be a bit serious about to increase the ratio by increasing the operating cash flow.
2) Price cash flow ratio =Share price Operating cash flow per share
Here, For calculation of operating cash flows per share, Number of shares= Share capital Price per share =10,00,00,000/100 =10,00,000 UNITS
Therefore, operating cash flow per share = (9229711534)/1000000 =Rs9229.71 Now, Closing share price from NEPSE=
3) Cash flow from operation/AVG total liabilities Here, cash flow from operation = Rs(9229711534) For average liabilities= liabilities of last three years 3 =485826324+9785136137+555054866 3 =Rs3608672442.33
Hence, RATIO= (9229711534)/3608672442.33 =2.55 COMMENTS AND DECISION A) The ratio show that the company is able to meet its past liabilities and debt with its operating cash. Which is the stable situation of the company also make sense that the company can be operated further.