MP of share Profit & Loss Statement Particulars sales sales returms Net Sales COGS Gross Profit

25

30

(Income Statement) 2010 2009 5125000 125000 5000000 3400000 1600000 3257600 57600 3200000 2080000 1120000

Selling Exp Admin Exp Total OP. Exp Income From Operations Other Income Total Income (PBIT) Other Expenses( Interests payble) PBT Income Tax Exp Net Income (profit) 1 Working Capital Current Assets-Current Liabilities 2 Current Ratio Current Assets/Current Liab 3 QUICK RATIO Quick Assets/Current Liab 4 Accounts Receivable Turnover Net Sales on Account/Avg Accounts Receivables 5 No. Of days sales in receivable A/c receivables end of year/Avg daily sales on accnt 6 Inventory Turnover COGS/Avg Inventory

650000 325000 975000 625000 25000 650000 105000 545000 300000 245000

464000 224000 688000 432000 19200 451200 64000 387200 176000 211200

750000

2:1

1:1

13.33

31.025

5.67

7 no of days sales in inventory Stock end of year/Avg Daily cost of goods sold 8 Ratio of Fixed Asset to LTL Net FA/Long term Liab 9 Ratio of Liability to SE Total Liability/Stock Holders Equity 10 no of TIE (times interest earned) PBIT/Interest Expense 11 Ratio of Net sales to AVERAGE Asset (Net Sales/Avg Total Assets)-Investments 12 Rate Earned on total asset (PAT+interest)/Avg Total Assets 13 Number of times Pref Dev Earned PAT/Preferred Dividend 14 Rate earned on stockholders funds PAT/Avg Stock holders equity 15 EPS PAT-Pref Dvd/No of equity shares 16 Rate earned on equity stock holders fund PAT-Pref Dvd/Avg Equity Stock holders fund+res n surplus 17 PE Ratio MP per share/EPS 18 Dvd per share Dvd per equity share/Par value of equity share 19 Dvd Yield Dvd per share/MP per share `

77.29

1.73

1.04

6.19 1.5

0.10

6.1

0.136

4.1 0.157

6.10 0.09

0.0036

Retained earning Statement Particulars Retained Earnings Jan01 Add Net Income Total Deduct Dividends On Pref. Capital On Equity Capitals Retained Earning-Dec31

2010 723000 245000 968000

2009 581800 211200 793000

40000 45000 883000

40000 30000 723000

Balance Sheet Particulars Cash Temporary Investments Accounts receivable Stock Prepaid Expenses Long term Investments Property Plant & Equipment Current Liabilities 10% debentures Bank Loan Pref. share Capital Rs.100 PAR each Equity. share Capital Rs.10 PAR each Retained Earning

2010 175000 150000 425000 720000 30000 250000 2093000 3843000 750000 410000 800000 500000 500000 883000 3843000

2009 125000 50000 325000 480000 20000 225000 1948000 3173000 650000 0 800000 500000 500000 723000 3173000

Current Assets Cash Temporary Investments Accounts receivable Stock Prepaid Expenses

175000 150000 425000 720000 30000 1500000

Quick Assets Cash Temporary Investments Accounts receivable

175000 150000 425000 750000

Net Sales on Account* Avg Accounts Receivables 375000 Avg Inventory 600000

5000000 As no other information given, all sales assumed to be made on cred

(Opening Acc Receivable+Closing Acc Receivable)/2

(Opening Stock+Closing Stock)/2

Avg Daily cost of goods sold cost of goods sold/365 9315.068493 Net FA Property Plant & Equipment Long Term Liab 10% debentures Bank Loan Total Liabilities Current Liabilities 10% debentures Bank Loan Share Holders Equity Pref. share Capital Rs.100 PAR each Equity. share Capital Rs.10 PAR each Retained Earning Average Asset-Investment 3258000 Average Asset 3508000 Average Stock holders Equity (Opening+Closing equity)/2 1803000 Average Equity stock holders fund 1303000

2093000 410000 800000

750000 410000 800000

500000 500000 883000 (Opening+closing asset)Investments

ssumed to be made on credit