SHAKARGANJ SUGAR

MILLS LTD.
Financial Ratios Analysis

Name: Razi Kamray

Student ID: B-22440
 FINANCIAL RATIOS

Liquidity Solvency Asset Management Profitability Market value

Ratios Ratios Ratios Ratios Ratios
 Liquidity Ratios
𝑪𝒂𝒔𝒉
Current Ratio =
𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑳𝒊𝒂𝒃𝒊𝒍𝒊𝒕𝒊𝒆𝒔

2017 2016 2015 2014 2013

0.40 0.18 0.35 0.23 0.21

2017
Sakrand Sugar Mill 0.462
Sanghar 0.69
 Liquidity Ratios
𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑨𝒔𝒔𝒆𝒕𝒔−𝑰𝒏𝒗𝒆𝒏𝒕𝒐𝒓𝒊𝒆𝒔
Quick/Acid test Ratio =
𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑳𝒊𝒂𝒃𝒊𝒍𝒊𝒕𝒊𝒆𝒔

2017 2016 2015 2014 2013

0.1 0.086 0.23 0.13 0.11

2017
Sakrand Sugar Mill 0.462
Sanghar 0.69
 Liquidity Ratios
𝐶𝑎𝑠ℎ
Cash Ratio =
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠

2017 2016 2015 2014 2013

0.0013 0.0041 0.1917 0.0142 0.0152

2017
Sakrand Sugar Mill 0.462
Sanghar 0.69
 Solvency Ratios
𝑇𝑜𝑡𝑎𝑙 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
Total Debt Ratio =
𝐸𝑞𝑢𝑖𝑡𝑦

2017 2016 2015

7.07 380.90 2.56

2017
Sakrand Sugar Mill 1.48
Sanghar 4.7
 Solvency Ratios
𝐿𝑜𝑛𝑔 𝑇𝑒𝑟𝑚 𝐷𝑒𝑏𝑡
Debt Equity Ratio =
𝐸𝑞𝑢𝑖𝑡𝑦

2017 2016 2015 2014 2013

0.36 22.45 (1.45) (2.07) 84.01

2017
Sakrand Sugar Mill 0.5
Sanghar 3.10
 Solvency Ratios
𝐸𝐵𝐼𝑇
Times Interest Earned Ratio =
𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡 𝑐ℎ𝑎𝑛𝑔𝑒𝑠

2017 2016 2015 2014 2013

3.06 0.83 0.82 (0.78) 1.75

2017
Sakrand Sugar Mill 8.39
Sanghar (1.75)
 Asset Management Ratios
𝑆𝑎𝑙𝑒𝑠 365
Inventory Turnover = , Days in inventory =
𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 𝐼𝑛𝑣 𝑡𝑢𝑟𝑛𝑜𝑣𝑒𝑟

2017 2016 2015 2014 2013

13.42, 7.14,5 9.05,4 18.73,1 9.88,3
27.21 1.09 0.32 9.48 6.94
2017
Sakrand Sugar Mill 74.3 , 4.9
Sanghar 3.12 , 117
 Asset Management Ratios
𝑆𝑎𝑙𝑒𝑠 365
A.R Turnover = , Days in AR =
𝐴.𝑅 𝐴.𝑅

2017 2016 2015 2014 2013

125.62 200.06 189.45 205.53, 85.83,
, 2.9 ,1.82 ,1.93 1.78 4.25
2017
Sakrand Sugar Mill 0.462 , 790
Sanghar 0.69 , 529
 Asset Management Ratios
𝑆𝑎𝑙𝑒𝑠 365
A.P Turnover = , Days in A.P =
𝐴.𝑅 𝐴.𝑅

2017 2016 2015 2014 2013

3.20,1 0.80,4 1.46.2 3.56,10 4.27,8
14.22 56.59 49.15 2.56 5.50
2017
Sakrand Sugar Mill 42.16 , 8.65
Sanghar 2.57, 142
Asset Management Ratios
𝑆𝑎𝑙𝑒𝑠
Fixed Assets Turnover =
𝐹.𝐴

2017 2016 2015 2014 2013

1.34 0.49 0.69 1.11 2.16

2017
Sakrand Sugar Mill 0.75
Sanghar 147.96
 Profitability Ratios
𝐺.𝑃
Gross Profit Margins = 𝑥100
𝑁𝑒𝑡 𝑆𝑎𝑙𝑒𝑠

2017 2016 2015 2014 2013

5.77 (6.76) (1.04) (0.40) 7.36

2017
Sakrand Sugar Mill 0.19
Sanghar (2.74)
 Profitability Ratios
𝑂.𝑃
Operating Profit Margins = 𝑥100
𝑁𝑒𝑡 𝑆𝑎𝑙𝑒𝑠

2017 2016 2015 2014 2013

3500 (3108) (3592) 2997 237.3

2017
Sakrand Sugar Mill (3.4)
 Profitability Ratios
𝑁.𝑃
Net Profit Margins = 𝑥100
𝑁𝑒𝑡 𝑆𝑎𝑙𝑒𝑠

2017 2016 2015 2014 2013

1.86 (0.41) (2.17) (5.63) 1.98

2017
Sakrand Sugar Mill 8.4
Sanghar (11.11)
 Profitability Ratios
𝐸𝐵𝐼𝑇
Basic Earning Power = 𝑥100
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠

2017 2016 2015 2014 2013

5.8 (1.2) (1.37) 3 6.45

2017
Sakrand Sugar Mill 0.462
 Profitability Ratios
𝑁𝑒𝑡 𝑃𝑟𝑜𝑓𝑖𝑡
Return of Assets = 𝑥100
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠

2017 2016 2015

1.8 (45.49) 19.38

2017
Sakrand Sugar Mill 5.4
 Profitability Ratios
𝑁𝑒𝑡 𝑃𝑟𝑜𝑓𝑖𝑡
Return of Equity = 𝑥100
𝐸𝑞𝑢𝑖𝑡𝑦

2017 2016 2015 2014 2013

28.77 (5.24) (20.89) (202.98) 94.53

2017
Sakrand Sugar Mill 10.8
Sanghar (85.28)
 Market Value Ratios
𝑃𝑟𝑖𝑐𝑒 𝑜𝑓 𝑠ℎ𝑎𝑟𝑒
Price Earning Ratio =
𝐸𝑃𝑆

2017 2016 2015 2014 2013

50.42 (166.38) (9.37) (1.71) 5.08

2017
Sakrand Sugar Mill 7.58
Sanghar (1.55)
 Market Value Ratios
𝑃𝑟𝑖𝑐𝑒
Market Book Ratio =
𝐵𝑜𝑜𝑘 𝑉𝑎𝑙𝑢𝑒 𝑝𝑒𝑟 𝑠ℎ𝑎𝑟𝑒

2017 2016 2015 2014 2013

2017
Sakrand Sugar Mill 0.462
Sanghar 37.35