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    The document analyzes key financial metrics and ratios for Dabur India Ltd from their annual reports for 2005-06 and 2004-05. It includes calculations for return on net worth, earnings per share, cash earnings per share, net asset value, debt equity ratio, current ratio, quick ratio, collection period, suppliers credit, inventory holding period, and turnover ratios. The purpose is to evaluate the company's performance and financial position using common financial metrics derived from information in their annual reports.

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    The document analyzes key financial metrics and ratios for Dabur India Ltd from their annual reports for 2005-06 and 2004-05. It includes calculations for return on net worth, earnings per share, cash earnings per share, net asset value, debt equity ratio, current ratio, quick ratio, collection period, suppliers credit, inventory holding period, and turnover ratios. The purpose is to evaluate the company's performance and financial position using common financial metrics derived from information in their annual reports.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PPT, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    1K views21 pages

    Dabur

    Uploaded by

    api-3805289
    The document analyzes key financial metrics and ratios for Dabur India Ltd from their annual reports for 2005-06 and 2004-05. It includes calculations for return on net worth, earnings per share, cash earnings per share, net asset value, debt equity ratio, current ratio, quick ratio, collection period, suppliers credit, inventory holding period, and turnover ratios. The purpose is to evaluate the company's performance and financial position using common financial metrics derived from information in their annual reports.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PPT, PDF, TXT or read online from Scribd
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    of 21

    Project On

    Annual Report Analyses

    Prepared By: K Sai Prasad


    Company: Dabur India Ltd
    CONTENTS
     Company Directors
     Return on Net Worth (RONW)
     Earnings Per Share (EPS)
     Cash Earnings Per Share (CEPS)
     Net Asset Value (NAV)
     Debt Equity (D/E)
     Current Ratio
     Quick Ratio
     Collection Period (Days)
     Suppliers Credit (Days)
    CONTENTS
     Inventory Holding Period (Days)
     Overall Efficiency Ratio
     Fixed Asset Turnover Ratio
     Debtors Turnover Ratio
     Inventory Turnover Ratio
     Creditors Turnover Ratio
     Calculation
    Company Directors
    Return on Net Worth
    (RONW)(PAT – Preference Dividend) x 100
    Net Worth (Equity Capital + Reserves & Surplus –
    Miscellaneous Expenditure Not Written Off

    18857.17 x 100 1885717


    RONW 2005-06 = = = 45.44
    5733.03 + 39053.84 – 3287.48 41499.39

    14801.99 x 100 1480199


    RONW 2004-05 = = = 44.55
    2864.20 + 30943.15 – 581.04 33226.31
    Earnings Per Share (EPS)
    PAT – Preference Dividend
    Weight Average No. of Equity Shares Outstanding

    18857.17 18857.17
    EPS 2005-06 = = 6.6 EPS After Bonus 2005-06 = = 3.30
    2866.52 5733.03

    14801.99 14801.99
    EPS 2004-05 = = 5.2 EPS After Bonus 2005-06 = = 2.58
    2866.52 5733.03
    Cash Earnings Per Share (CEPS)

    PAT – Preference Dividend + Non-cash Charges


    Weight Average No. of Equity Shares Outstanding

    18857.17 + 2330.83
    CEPS 2005-06 = = 7.39
    2866.52

    14801.99 + 1859.25
    CEPS 2004-05 = = 5.81
    2866.52
    Net Asset Value (NAV)
    Equity Shareholder’s Fund or Net Worth
    No of Equity Shares Outstanding

    41499.39
    NAV 2005-06 = = 14.48
    2866.52

    33226.31
    NAV 2004-05 = = 11.59
    2866.52
    Debt Equity (D/E)
    Long Term Debt
    Net Worth (Equity Shareholder’s Fund + Preference Capital)

    134.29
    D/E 2005-06 = = .003 : 1
    41499.39

    3292.60
    D/E 2004-05 = = .1 : 1
    33226.31
    Current Ratio
    Current Assets, Loans & Advances + Short term Investments
    Current Liabilities & Provisions + Short term Debt

    28436.22 + 4087
    CR 2005-06 = = 0.99 Times
    30731.00 + 1923.23

    25197.18 + 4377
    CR 2004-05 = = 0.88 Times
    32222.99 + 1570.38
    Quick Ratio
    Current Asset, Loans & Advances + Short term Investments - Inventories
    Current Liabilities & Provisions + Short term Debt
    Net of Working Capital Borrowings

    28436.22 + 4087 – 11560.90


    QR 2005-06 = = 0.68 Times
    30731.00

    25197.18 + 4377 – 12802.57


    QR 2004-05 = = 0.52 Times
    32222.99
    Collection Period (Days)
    Receivables x 365
    Total Sales

    CP 2005-06 = 2694.25 x 365


    = 7.18 Days
    136968.29

    4928.27 x 365
    CP 2004-05 = = 14.18 Days
    126871.51
    Suppliers Credit (Days)
    Payables x 365
    Purchases

    SC 2005-06 = 19342.06 x 365


    = 122.76 Days
    57511.22

    23838.05 x 365
    SC 2004-05 = = 160.04 Days
    54365.36
    Inventory Holding Period (Days)

    Inventory x 365
    COGS

    IHP 2005-06 = 11560.90 x 365


    = 65.99 Days
    63946.25

    12802.57 x 365
    IHP 2004-05 = = 75.94 Days
    61533.68
    Overall Efficiency Ratio
    Sales
    Capital Employed
    Fixed Asset Turnover Ratio
    Net Sales
    Net Block of Fixed Assets
    Debtors Turnover Ratio
    Credit Sales
    Average Debtors
    Inventory Turnover Ratio
    COGS
    Average Inventory
    Creditors Turnover Ratio
    Credit Purchases
    Average Creditors
    Calculation
    PAT = PAT as declared in the P&L A/c – Extraordinary Income –
    Deferred Revenue Expenditure
    2006 PAT =
    2006 PAT =

    Net Worth (Equity Capital + Reserves & Surplus –


    Miscellaneous Expenditure Not Written Off

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