Hindustan Uniliver

Ratio Analysis
Input Worksheet
2010-2011
Gray cells will be calculated for you. You do not need to enter anything into them.

Line Item
Opening Inventory
Total assets
Owners' equity (Cap + Res)
Number of common shares

Beginning
of Year
2,226.41
2,690.23
2,668.93
218.17
In. Cr.
Ending of Year

Line Item
Current assets
Fixed assets
Total assets
Average total assets
Cash and cash equivalents
Closing Inventory
Average inventory
Current liabilities
Total liabilities
Owners' equity (Cap + Res)
Number of common shares
Average number of common shares
Average owners' equity
Market price per share
Cash flow per share
Dividends paid (per share)
Total sales
Operating expenses (OE)
Operating income (sales - OE)
Selling Expenses
Adminsitration Expense
Earnings before interest and taxes (EBIT)
Interest expense
Net income after Taxes

Annual
6,316.89
2,523.14
2,726.59
2,708.41
1,787.26
2,873.77
2,550.09
7,508.93
6,173.00
2,709.35
215.95
217.06
2,689.14
292.00
0.00
3.50
20,280.32
17,313.93
2,966.39
2,933.53
1,275.23
-1,242.37
0.00
0.00

[Company Name]
Ratio Analysis
Liquidity Ratios

Annual

Definition:
Current Ratio =

Current Assets
Current Liabilities

Industry Average
Variance
Growth/Decline
Quick Ratio =

Current Assets Inventory

Current Liabilities

Industry Average
Variance
Growth/Decline

0.46

$6,317

$2,874
$7,509

(0.44)

$6,317

$7,509
$2,727

$7,509
$2,874

$1,787
$7,509

$17,314
$2,966

2.00
(2.44)

Current Liabilities
Inventory

Industry Average
Variance
Growth/Decline

2.61

2.00
0.61

Cash and Cash Equivalents

Current Liabilities

Industry Average
Variance
Growth/Decline
Operating Ratio =

$6,317
$7,509

2.00
(1.54)

Net Working Capital = Current Assets Current Liabilities

Ratio
Total Assets

Cash Ratio =

2.00
(1.16)

Industry Average
Variance
Growth/Decline

Current Liabilities to =
Inventory Ratio

0.84

0.24
2.00
(1.76)

Operating Expenses
Operating Income

Industry Average
Variance
Growth/Decline

5.84
2.00
3.84

The following calculations can be used for any expense line item or grouping of expense line items:
Selling Expense to =
Sales Ratio

Selling Expense
Total Sales

Industry Average
Variance
Growth/Decline
Administration Expense =
to Sales Ratio
Industry Average
Variance
Growth/Decline

0.14

$2,934
$20,280

$1,275
$20,280

2.00
(1.86)

Administration Expense
Total Sales

0.06

2.00
(1.94)

[Company Name]
Ratio Analysis
Asset Ratios

Q1

Annual

Definition:
Inventory Turnover Ratio =

Total Sales
Average Inventory

Total Sales
Fixed Assets

Total Sales
Total Assets

Industry Average
Variance
Growth/Decline

8.04

$20,280
$2,523

7.44

$20,280
$2,727

$2,727
$2,709

2.00
5.44

Industry Average
Variance
Growth/Decline
Asset to Equity Ratio =

$20,280
$2,550

2.00
6.04

Industry Average
Variance
Growth/Decline
Total Assets Ratio =

2.00
5.95

Industry Average
Variance
Growth/Decline
Fixed Assets Turnover =
Ratio

7.95

Total Assets
Owners' Equity

1.01
2.00
(0.99)

[Company Name]
Ratio Analysis
Profitability Ratios

Q1

Annual

Definition:
Return on Assets Ratio =

Net Income
Average Total Assets

Industry Average
Variance
Growth/Decline
Return on Equity Ratio =

Net Income
Average Owners' Equity

Net Income
Total Sales

Industry Average
Variance
Growth/Decline

0.00

$0
$2,689

0.00

$0
$20,280

-$1,242
$2,727

$0
$217

2.00
(2.00)

Earnings Before Interest and Taxes

Total Assets

Industry Average
Variance
Growth/Decline
Earnings per Share Ratio =

$0
$2,708

2.00
(2.00)

Industry Average
Variance
Growth/Decline
Basic Earnings =
Power Ratio

2.00
(2.00)

Industry Average
Variance
Growth/Decline
Profit Margin Ratio =

0.00

(0.46)

2.00
(2.46)

Net Income after taxes

Average Number of Common Shares

0.00
2.00
(2.00)

[Company Name]
Ratio Analysis
Debt Ratios

Q1

Annual

Definition:
Total Debt Ratio =

Total Liabilities
Total Assets

Industry Average
Variance
Growth/Decline
Interest Coverage Ratio =

Earnings Before Interest and Taxes

Interest Expense

Industry Average
Variance
Growth/Decline

$6,173
$2,727

#DIV/0!

-$1,242
$0

$6,173
$2,709

$0
$0

2.00
#DIV/0!

Total Liabilities
Owners' Equity

Industry Average
Variance
Growth/Decline
Loan to Value Ratio =

2.00
0.26

Industry Average
Variance
Growth/Decline
Debt/Equity Ratio =

2.26

2.28
2.00
0.28

Total Loan
Value of Collateral or Property

#DIV/0!
2.00
#DIV/0!

[Company Name]
Ratio Analysis
Market Ratios

Annual

Definition:
Earnings per Share =
(EPS) Ratio

Net Income after Taxes

Average Number of Common Shares

Industry Average
Variance
Growth/Decline
Price to Earnings Ratio =

Market Price per Share

Earnings per Share

Industry Average
Variance
Growth/Decline

$0
217

#DIV/0!

$292.00
$0.00

$292.00
$0.00

$4
$0

2.00
#DIV/0!

Market Price per Share

Cash Flow per Share

Industry Average
Variance
Growth/Decline
Payout Ratio =

2.00
(2.00)

Industry Average
Variance
Growth/Decline
Price to Cash Flow =
Ratio

$0.00

#DIV/0!

2.00
#DIV/0!

Dividends Paid
Net Income

#DIV/0!
2.00
#DIV/0!