Professional Documents
Culture Documents
OF
RATIO ANALYSIS
OF
THINK NEXT
TECHNOLOGY PVT.LTD
IN MOHALI (X1)
PHASE
SUBMITTED TO
HIMACHAL PRADESH
UNIVERSITY
TRAINING IN FINANCE
SESSION 2015-16
UNDER GUIDENCE :
URVASHI THAKUR
NAME:SUSHAMA DEVI
ROLL NO :11751
KC GROUP OF INSTITUTIONS IN
PANDOGA UNA(HP)
CLASSIFICATION OF
RATIO
2 nd page
SUMMARY OF RATIOS
I. Liquidity Ratios
S.
No.
Ratio to be
Computed
Formula
Components
1.
Current ratio
Current assets
current liabilities
2.
Quick ratio or
acid test ratio
or liquid ratio
Absolute
liquid ratio
Liquid assets
Current liabilities
1.current
assets
2.current
liabilities
1.liquid assets
2.current
liabilities
1. Absolute
Liquid Assets =
Cash in Hand +
Cash at Bank +
Marketable
Securities 2.
Current
Liabilities
3.
II. Profitability
Ratios
1.
Gross Profit
Ratio
Gross Profit
x 100
Net Sales
2.
Operating
Ratio
Operating Cost
x 100
Net Sales
3.
Operating
Profit Ratio
Operating Profit
x 100
Net Sales
4.
Net Profit
Ratio
5.
Return on
Investment
Ratio
I. Gross Profit
= (Sales Cost of
goods sold) 2.
Net Sales =
(Gross Sales Sales Return)
1. Operating
Cost = (Cost of
goods Sold +
Administrative
Expenses +
Selling and
Distribution
Expenses) 2.
Net Sales
I. Operating
Profit = (Net
Sales Operating
Cost) 2. Net
Sales
I. Net Profit
after tax = (Net
Profit - Tax
paid) 2. Net
Sales
I. Net Profit =
Net Profit
Interest and
Shareholders' Funds or
Investments
6.
Return on
Capital
Employed
Ratio
Taxes 2.
Shareholders'
Investment =
(Equity Share
Capital +
Preference
Share Capital +
Reserves and
Surplus
Accumulated
Losses)
I. Net Profit
after tax = (Net
Profit - Tax
Paid) 2. Gross
Capital
Employed =
(Fixed Assets +
Current
Assets) 3.
Average
Capital
Employed
Opening
Capital
Employed +
Closing Capital
Employed
2 (or) Average
Capital
Employed =
Net Capital
Employed + Y2
of Profit after
tax 4. Net
Capital
Employed =
(Total Assets Current
Liabilities)
2013-14
2012-13
863310
646100
1720114
707250
2583424 1353350
395979
15.66
2013-14
190280
2583424
7.367
2013-14
1150986
1150986
1
2013-14
1138646
1150986
0.99
SCF 113,SECOND
FLOOR,PHASE
11,MOHALI
PROFIT AND
LOSS
STATEMENT
CURRENT
YEAR
4327074
13533
50
80232
0
21756
70
408319
-12340
25010
1
0
2583424
other income
1743650
total
revenue
PREVIO
US
YEAR
Expenses
Purchases
change in inventories
benefit
employee benefit expenc
e
e
4051710
12573
53
1929.
65
10166
3
50698
2
21180
29
275363.
7
57641
.35
275363.
7
57641
.35
2246538
finance cost
3396.36
114034.
6
1291762
total
exp
275363.
7
57641
.35
64400
12619
20683
5193
190280.
7
39829
.35
tax expenses of
discontinuing
operation
190280.
7
39829
.35
19.03
19.03
3.98
3.98
TAX EXPENSE
1.current tax
2.deferred
tax
CURENT
YEAR
PREVIOUS
YEAR
100000
234671
100000
41416
20733
0
0
0
0
697880
126575
0
77019
68304
12619
1150986
372622
II
.
1
a
1
2
3
4
b
c
d
e
asset
non current
asset
fixed asset
tagibles
asset
intangible
assets
capital work in
progress
intangible assets under
development
non current
investment
deferred tax assets
long term loans and
advance
other non current
assets
current
2 assets
a current investments
b inventories
trade
c receivables
cash and cash
d equivalets
short term loans and
e advance
f other current assets
total
asset
678219.4
5
164376
0
0
0
0
104307
43398
0
12340
0
0
260730
90000
95390.29
74848.05
0
0
0
0
1150986
372622
Conclusion
1. The company short term financial position is found and satisfactory
because as well as quick ratio is good and there is no current liabilities
the company each years which means company is not pay to creditor.
2. From the point of view of long term financial position of the company debt
equity ratio is zero which means company is less dependent on outside
loans.
3. Cash profit ratio, return on shareholder fund ratio earning are increasing
each years. It is a good sign for the company.
At the end, we can say that the financial position of the company is sound of
the
SUSHAMA DEVI
TABLE OF CONTENT
SR.NO
CONTENT