capital and liabilities

share capital
Equity share capital
preference share capital
reserve and surplus
profit and loss account &
reserves
Share premium
secured loan
Secured loans from banks

unsecured loan
bank loan (interest)

current liabilities
creditors
advance from customer
other liabilities
provisions

Total
differece
Sales/ REVENUE
Less) increae/ decrease of stock
Less) Raw material consumed
Less) Misc
Gross Profit
Less)
Payment to and provision for Employee
Administrative and selling Expenses
Financial charges
Upkeep and sercive cost
Depreciation
miscelleneous expenses written off
Premature seperation cost
Add) other income
PBT
Deffered tax
provision for tax
PAT

purchase

assets
fixed assets
land and building
plant and machinery
furniture
computers
other Fixed Assets
investment
Non trade investment
(at cost)
current assets

loans and advances

cash and bank balance
interest accrued
bills receivables
debtors
Inventories (stock)
prepaid expenses
(loans and advances)
Misc Expenses
public issue exp
Misc Expenses
profit and loss acc
defferred tax assets (liability)

Total

SOURCES OF FUND
share capital
Equity share capital
preference share capital

0 #####
0 #####
0 #####

0 ####
0 ####
0 ####

0
0
0

reserve and surplus

profit and loss account &
reserves
Share premium
secured loan
Secured loans from banks

0
0
0
0
0
0

0
0
0
0
0
0

####
####
####
####
####
####

0
0
0
0
0
0

secured loan
Secured loans from banks

0 #####
0 #####

0 ####
0 ####

0
0

unsecured loan
bank loan (interest)

0 #####
0 #####

0 ####
0 ####

0
0

SOURCES OF FUND

100

100

APPLICATION OF FUNDS
fixed assets
land and building
plant and machinery
furniture
computers
other Fixed Assets
investment
Non trade investment
(at cost)

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0

interest accrued
bills receivables
debtors
Inventories (stock)
prepaid expenses(loans and advances)

0
0
0
0
0

current liabilities
creditors
advance from customer
other liabilities
provisions

0
0
0
0
0

NET WORKING CAPITAL

Misc Expenses

####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####
####

0
0
0
0
0
0
0
0
0

current assets
loans and advances
cash and bank balance

#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####
#####

#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!

TOTAL

0 #####

0 ####

#DIV/0!

#####
#####
#####
#####
#####
#####

0
0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0
0

0
0
0
0
0
0

#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
100

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

mar'2011
20938309
70706958
0.296127985

mar'2012
18757734
58722086
0.319432351

0
8934688
40645222
0.219821361

Net profit ratio

956277
0.013524511

-780409
-0.013289872

-4812931
-0.118413205

manufacturing expenses ratio

7385079
0.104446284

6747226
0.114900993

5371572
0.132157526

finance expense ratio

2575985
0.036431846

2619992
0.044616807

1517259
0.037329332

70706958
0.125064849

58722086
0.172357058

40645222
0.208103058

Stock Turnover Ratio

49768649
35274450
1.410897945

39964352
28031053.5
1.425717089

31710534
22920640
1.38349252

Current Ratio

62256629
28185373
2.208827572

59117285
25733047
2.297329383

47580133
21208829
2.2434116

Liquid Ratio

16473138
28185373
0.584456981

17030169
25733047
0.661801496

15675702
21208829
0.739112093

Quick Ratio

1370993
28185373
0.048642003

513214
25733047
0.019943771

962399
21208829
0.045377281

Debtors Ratio

70706958
15102145
4.68191492
365
4.68191492
77.95955421
21278206
30887128
0.688902057

58722086
16516955
3.555261003
365
3.555261003
102.664755
19281416
32278831
0.597339352

40645222
14713303
2.762481137
365
2.762481137
132.127599
12209558
32614641
0.374358191

Propreitory ratio

30887128
80350707
0.384403936

32278831
77293293
0.417614902

32614641
66033027
0.493914068

Return on share holder's fund

956277
30887128
0.030960373

-780409
32278831
-0.024177115

-4812931
32614641
-0.147569645

18043978
70706958
0.25519381

18125908
58722086
0.308672754

18402794
40645222
0.452766478

70706958
52165334
1.355439572

58722086
51560247
1.138902341

40645222
44824199
0.906769622

Gross profit ratio

Administrative & Selling &

distribuiton expenses ratio

Debtor's Velocity Period

Debt Equity Ratio

Fixed Assets turnover ratio

Capital Turnover ratio

mar'2012
19.09
201.81
9.46%

mar'2011
20.59
144.02
14.30%

2010
20.71
154.48
13.41%

x 100

9.14
201.81
4.53%

11.02
144.02
7.65%

11.02
144.02
7.65%

x 100

16.21
201.81
8.03%

17.97
144.02
12.48%

17.97
144.02
12.48%

manufacturing expenses ratio

= manufacturing expensesx 100

Net sales

20.67
201.81
10.24%

16.39
144.02
11.38%

16.39
144.02
11.38%

finance expense ratio

= Finance expenses
Net sales

x 100

13.86
201.81
6.87%

15.54
144.02
10.79%

15.54
144.02
10.79%

= Administrationve Expenses
x 100
Net sales

0
201.81
0.00%

5.32
144.02
3.69%

5.32
144.02
3.69%

Stock Turnover Ratio

= cost of goods sold

average stock

182.72
68.54
2.67

123.43
65.17
1.89

133.77
59.695
2.24

Current Ratio

= Current Assets
Current Liabilities

112.32
68.83
1.63

113.08
69.23
1.63

113.08
69.23
1.63

Liquid Ratio

= Liquid Assets
Liquid Liabilities

48.34
68.83
0.702

39.98
69.23
0.577

39.98
69.23
0.577

Quick Ratio

= Quick Assets
Quick Liabilities

68.83
0.00

69.23
0.00

69.23
0.00

201.81
31.12
6.48
365
6.48
56

144.02
32.88
4.38
365
4.38
83

154.48
32.75
4.72
365
4.72
77

174.73
0
#DIV/0!
365
#DIV/0!

181.03
0
#DIV/0!
365
#DIV/0!

181.03
0
#DIV/0!
365
#DIV/0!

Gross profit ratio

= gross profit
net sales

x 100

Net profit ratio

= Net profit
Net Sales

Operating Ratio

Administrative & Selling &

distribuiton expenses ratio

cost of goods sold +

= Operating Expenses
Net sales

x 100

Debtors Ratio

= Credit Sales
Debtors + Bills receivables

Debtor's Velocity Period

= 365 days
Debtors Ratio

creditor's Ratio

= credit purchase
Creditors + Bills payable

Creditor's velocity period

= 365 days
creditor's Ratio

#DIV/0!

Debt Equity Ratio

= Debt
Equity

Capital Gearing Ratio

= Debt + Preference share capital

Equity - Preference share capital

Propreitory ratio

= Propreiotry fund
total Assets

Return on share holder's fund

= N.P.A.T
Share holder's fund

= Fixed Assets
sales

Capital Turnover ratio

= Sales
capital employed

Earning per share

= N.P.A.T.
no of equity shares

total assets tornover ratio

= sales
total asset

return on capital employed

= net profit
capital employed

#DIV/0!

0
2.92
0.000

4.37
2.92
1.497

4.37
2.92
1.497

0
2.92
0.00

4.37
2.92
1.50

4.37
2.92
1.50

102.53
0.000

102.54
0.000

102.54
0.000

9.14

11.02

11.02

#DIV/0!
Fixed Assets turnover ratio

#DIV/0!

#DIV/0!

#DIV/0!

201.81
0.000

144.02
0.000

144.02
0.000

201.81

144.02

144.02

#DIV/0!
9.14
146.18
0.062525653
201.81
114.37
1.764536155
9.14
2.92
3.130136986

#DIV/0!
#DIV/0!
11.02
11.02
146.18
146.18
0.07538651 0.075387
144.02
154.48
108.9
93.89
1.322497704 1.64533
11.02
11.02
2.92
2.92
3.773972603 3.773973

Gross profit ratio

Net profit ratio
Operating Ratio
manufacturing expenses ratio

mar'2011
14.30%
mar'2011
7.65%
mar'2011
12.48%
mar'2011
11.38%
mar'2011

mar'2012
9.46%
mar'2012
4.53%
mar'2012
8.03%
mar'2012
10.24%
mar'2012

mar'2011
mar'2012
10.79%
6.87%
mar'2011
mar'2012
Administrative & Selling & distribuiton expenses
3.69% ratio0.00%
mar'2011
mar'2012
Stock Turnover Ratio
1.89
2.67
mar'2011
mar'2012
Current Ratio
1.63
1.63
mar'2011
mar'2012
Liquid Ratio
0.58
0.70
mar'2011
mar'2012
finance expense ratio

Quick Ratio
Debtors Ratio
Debtor's Velocity Period
creditor's Ratio
Creditor's velocity period
Debt Equity Ratio
Capital Gearing Ratio
Propreitory ratio
Return on share holder's fund
Fixed Assets turnover ratio
Capital Turnover ratio

0.00
mar'2011
4.38
mar'2011
83
mar'2011
#DIV/0!
mar'2011
#DIV/0!
mar'2011
1.50
mar'2011
1.50
mar'2011
0.00
mar'2011
#DIV/0!
mar'2011
0.00
mar'2011
#DIV/0!

0.00
mar'2012
6.48
mar'2012
56
mar'2012
#DIV/0!
mar'2012
#DIV/0!
mar'2012
0.00
mar'2012
0.00
mar'2012
0.00
mar'2012
#DIV/0!
mar'2012
0.00
mar'2012
#DIV/0!

debt equity ratio

2.000
1.500
1.000
0.500
0.000
1

Particulars
A. Cash Flow from operating activities

for 31-3-2005

Net profit before tax and extra ordinary Item

add : Depreciation
Loss on Sale of fixed assets
miscellanceous expenses written off
misc. expenses written of (include in director)

Interest

16501.82
1709.92
4.18
149.34
195.91
429.57

2488.92
18990.74

Less : Dividend receivable

160.13
Profit on sale of Investment
407.38
Profit on sale of Assets
-

567.57

Operating profit before

18423.23
Increase / Decrease in Inventorys
1850.64
Increase (Decrease) in Debtors
788.42
Decrease (Increase) in Trad Payable
-7498.63
Increase (decrease) in working capital

4879.57
23302.8

Cash generated from operating activity

Interest paid

Tax paid
Corporate tax on divident
Cash used generated for
Operating activities
B. Cash flow from

Investing activities
Purchases of fixed assets
Sales of fixed assets
Purchases of Investment Including Investment in subsidiries

Sale of Investment
Dividend Receive
Cash used generated
for Investing activities

439.34
1277.09
887.6

2604.3
20698.77

607.94
227.56
152824.68
143260.48
160.13
17784.45

C. Cash flow from financing activities

Proceeds from share capital & premium
Repayment / proceeds of long term secured liabilities

Repayment proceeds from short term loans

Repayment proceeds from diposits

Repayment proceeds from other unsecured loans

Payment of other advances

Payment of dividend
Cash used in financing activities
Net Increase decrease in cash and cash equivalent

Cash & cash equivalent opening balance

Cash & Cash equivalent closing balance

1.71
330.49
8.5
25.93
1215.1
86.01
6855.4
6037.66
123.34
1188.72
1065.38

for 31-3-2004

11344.03
1574.96
210.38
83.55
689.77

2558.66
13902.69

270.4
126.19
165.56

562.15
13340.54

-1998.22

-4984.78

-1650.07
8633.07
21973.61
689.77
681.04
547.95

2118.76
19854.85

2522.7
509.61
81951.34
64677.85
270.4
14016.18

4.99
493.49
61.14
1990.92
146.44
1549.3
4289.24
6744.94
906.27
2094.99
1188.72

Particulars

Sales
Other Income
Total Income
Expence
Cost of materials
Excise Duty
Manufacturing Ex.
Payment to & provision

Selling & Add

Financial Exp.
Micsell ex to the extend not written
off
Depreciation

Total expence

Earning before tax

Tax : Current
Deferred
Earning after tax

Particulars

Sources of funds
A) Share Capital
B) Reserve & Surplus
C) Secured Loan
D) Unsecured Loan
Tax liability
Total

Application of fund
Fixed Assets
A) Gross Block
B) Less Depreciation
C) Net Block
Investment
Tax assets
Current Assets
A) Inventories
B) Sundry Debtors
C) Cash & Bank
D) Loans & Advances
Current liabilities
Net Current Assets
miscellinious expence to the extend
not written of

Amount 2010

Amount 2009

100
0.91
99.86

42.4

43.78

3.31

5.69

2.28

2.22

6.4

6.57

0.33

0.6

0.12

0.18

1.33

1.37

86.98

12.87
1.01
0.31

0.76
0.3
11.54

Amount of 2010

8.8

Amount of 2009
71.6
77.36
3.92
8.23
96.68
3.19
100

81.68
33.78

87.84
38.26
47.9
67.73
0.34

32.01
12.32
2.66
16
-80.56

35.05
73.46
3.04
17.84
-75.59
-17.56
1.45
100

100
0.96
100.83

90.96

9.87

9.16
76.81
6.11
6.63
98.71
2.55
100

87
49.58
54.79
0.18

-5.41
2.11
100

1919

1900

1896

Manufacturing
plant started

Ayurvedic medicine
produced

Company
established
laboratory

Year

1993
1986

1979
1972
1936
Dabur India pvt
ltd
was
established

Shift to delhi

Dabur
foundation

Public
company
research

Cancer
treatmen
t
limited

Event happen in
company during
year

2000
Turnover of Rs
1000 crores

NET PROFIT RATIO

Gross profit ratio

14.30%
9.00%
8.00%

9.46%

Gross profit ratio

7.00%
6.00%

Axis Title

RATIO

16.00%
14.00%
12.00%
10.00%
8.00%
6.00%
4.00%
2.00%
0.00%

5.00%
4.00%
3.00%

mar'2011

mar'2012

2.00%

14.30%

9.46%

1.00%
0.00%

mar'2011

Net profit ratio

7.65%

Current Ratio

1.63

1.63
1.63

0.80
1.63

0.70
0.58
0.60

1.63

RATIO

1.63

1.63

0.50
0.40
0.30

1.63

0.20
0.10

1.63
Current Ratio

mar'2011

mar'2012

1.63

1.63

0.00
Liquid Ratio

1.60

Debt Equity Ratio

1.50

mar'2011
0.58

1.00
0.90

1.40

Fixed Assets turnover ratio

0.80
1.20

0.70
0.60
RATIO

RATIO

1.00

0.80

0.60

0.50
0.40
0.30
0.20

0.40

0.10
0.20

0.00
Debt Equity Ratio

0.00

0.00

mar'2011

mar'2012

0.00

0.00

0.00
0.00
mar'2011

mar'2012

1.50

0.00

Fixed Assets turnover ratio

14.00%

RATIO

12.00%

Operating Ratio

10.00%
8.00%
6.00%
4.00%

0.00%

mar'2012

mar'2011

8.03%

12.48%

RATIO

2.00%

Operating Ratio

mar'2012
4.53%

manufacturing expenses ratio

Liquid Ratio
1.00

0.70

Quick Ratio

0.90
0.80

RATIO

0.70
0.60
0.50
0.40
0.30
0.20
0.10
0.00

mar'2012
Quick Ratio

0.00

0.00

mar'2011

mar'2012

0.00

0.00

0.70

Capital Turnover ratio

1.00
Fixed Assets turnover ratio

0.90
0.80
0.70
0.60
0.50
0.40
0.30
0.20
0.10

0.00
mar'2012
0.00

11.60%
11.40%
11.20%
11.00%
10.80%
10.60%
10.40%
10.20%
10.00%
9.80%
9.60%

0.00
Capital Turnover ratio

0.00

0.00

mar'2011

mar'2012

0.00

0.00

manufacturing expenses ratio

mar'2011

mar'2012

11.38%

10.24%