MANAGEMENT RELATED BENCHMARKING RATIOS AVAILABLE IN ANNUAL REPORTS

MANAGEMENT RATIOS
FIXED ASSET TURNOVER RATIO =NET SALES/NET FIXED ASSETS MARKET CAPITALIZATION VALUE = TOTAL EQUITY SHARES * HIGHEST VALUE OF TRADED SHARES = TOTAL TANGIBLE ASSETS+TOTAL INTANGIBLE ASSETS TTL TANGIBLE ASSETS = NETT FIXED ASSETS+CURRENT ASSETS INTANGIBLE ASSETS = MKT CAP VALUE TTL TANGIBLE ASETS RATIO OF INTANGIBLE ASSETS TO TANGIBLE ASSETS

ACCOUNTING RATIOS
WORKING CAPITAL EFFICIENCY INDEX = SALES/WORKING CAPITAL = SALES/(CURRENT ASSETS-CURRENT LIABILITIES WORKING CAPITAL = CURRENT ASSETS/CURRENT LIABILITIES COST OF GOODS SOLD = OP INV FG + PUR CL INV FG COGS%REVENUE ACR IN DAYS =( ACR/SALES) * 365 CASH IN DAYS =( CASH IN HAND/SALES)*365 ACP IN DAYS =(ACP/SALES)*365 DAYS IN CASH OPERATING CYCLE = ACR DAYS +INVENTORY DAYS ACP DAYS

ACCOUNTING RATIOS
WC IN DAYS = ((ACR + INV + CASH ACP)/SALES)*365 CASH TO CASH IN DAYS = INV IN DAYS + ACR IN DAYS ACP IN DAYS VALUE ADD = SALES COST OF PROCUREMENT OF MATERIAL AND SERVICES VALUE ADD%=VALUE ADD/SALES SALES REALIZATION/UNIT=SALES/UNITS SOLD MFG COST PER UNIT=TTL MFG COST/UNITS MFG SALES CONTRIBUTION=SALES PER UNIT-MFG COST PER UNIT

PROCUREMENT RATIOS
MATERIAL COST INDEX = PROCUREMENT COST /EXPENDITURE PURCHASING COST%SALES PURCHASE TURNOVER = TOTAL SALES/TOTAL PURCHASES

INVENTORY RATIOS
INVENTORY INDEX = PROCUREMENT PRICE/AVERAGE INVENTORY VALUE RM COST/MFG COST INVENTORY IN DAYS=(INVENTORY/SALES)*365 FG INV IN DAYS = (FG/SALES)*365 WIP INVENTORY IN DAYS = (WIP/SALES)*365 INV GOODS IN TRANSIT IN DAYS = (GOODS IN TRANSIT/SALES)*365 AVERAGE INVENTORY=(OPBAL+CL BAL)/2

INVENTORY RATIOS
INVENTORY IN MONTHS = ((CLOSING BALANCE OPENING BALANCE)/2)/(YEARLY CONSUMPTION/12) RAW MATERIAL CONSUMPTION INDEX = RAW MATERIAL CONSUMPTION/CLOSING BALANCE OF RAW MATERIAL

INVENTORY RATIOS
MATERIAL COST INDEX = MTRL COST FOR PROD/PRODN COST RAW MATRL STOCK TURNOVER RATIO=RAW MATRL CONS/AV INV OF RAW MATRL

MANUFACTURING RATIOS
MFG COST/EXPENDITURE UNIT COST OF MATERIAL CONSUMED PER PIECE PRODUCED = MATERIAL COST/UNITS PRODUCED SCRAP SALE AS % SALES COST OF ENERGY CONSUMED PER UNIT PRODUCED

MAINTENANCE RATIOS
SPARE PARTS INDEX = VALUE OF SPARES IN INVENTORY/VALUE OF FIXED ASSETS SPARES IN DAYS = (SPARES/SALES) * 365 SPARES TURNS = 365/SPARES INV IN DAYS SPARES CONSUMPTION INDEX = SPARES CONSUMPTION/CLOSING BALANCE MAINT COSTS % NET FIXED ASSETS = MAINTENANCE AND REPAIR COSTS/NET FIXED ASSETS MAINT COSTS%MFG COSTS MAINT COSTS%SALES MAINT COST%EXPENDITURE MAINT COST PER UNIT RUPEE OF SALE MAINTENANCE COST PER ASSET VALUE=MAINT COST/NET FIXED ASSET MAINT COST PER UNIT PRODUCED SPARES CONSUMPTION EFFICIENCY=SPARES CONSUMED/TTL MAINT COSTS RATIO SPARES CONSUMED TO NET FIXED ASSETS

PRODUCTIVITY RELATED RATIOS

UNIT CAPACITY PRODUCTIVITY INDEX = PRODUCTION/CAPACITY PRODUCTIVITY=SALES/EXPENDITURE VALUE ADD / SALES PRODUCTIVITY = SALES/EXPENDITURE MATERIAL PRODUCTIVITY = SALES/MATERIAL COST CAPITAL PRODUCTIVITY = SALES/NET FIXED COSTS PRODUCTIVITY EFFICIENCY = VALUE ADD / SALES

HUMAN RESOURCE RATIOS

HUMAN CAPITAL ROI = SALES (EXPENSES WAGES)/WAGE HC VALUE ADD = SALES (EXP WAGES)/NUMBER OF EMPLOYEES HUMAN CAPITAL EVA = ( NET OPER PROFIT AFTER TAX COST OF CAPITAL) / EMPLOYEES HUMAN ASSET WORTH = MCV TOTAL TANGIBLE ASSETS-COMPANY OWNED INTANGIBLE ASSETS HUMAN CAPITAL REVENUE FACTOR = REVENUE/ EMPLOYEES EMPLOYEE EFFICIENCY =SALES PER HEAD COUNT SHOP FLOOR EFFICENCY =PRODUCTION PER HEAD COUNT COMPENSATION RECOVERY FACTOR = VALUE ADD/TOTAL WAGES AVERAGE WAGE PER EMPLOYEE VALUE ADD PER EMPLOYEE GENERAL EFFICIENCY FACTOR=PROFIT PER EMPLOYEE WAGES%EXPENDITURE

HUMAN RESOURCE RATIOS

GENERAL EFFICIENCY FACTOR=PROFIT/HEADCOUNT PRODUCTIVITY PER EMPLOYEE=PRODUCTION/NUMBER OF EMPLOYEES UNITS PRODUCED PER RUPEE OF WAGES PEOPLE VALUE ADD = EVA/EMPLOYEES TRAINING INVESTMENT=TRAINING COST/WAGES% HR SEPARATION RATE=#SEPARATIONS/#EMPLOYEES HR REPLACEMENT RATE=#EMPLOYEES REPLACED/#EMPLOYEES HR FLUX RATE=(#JOINED+#LEFT)/#EMPLOYED

SUPPLY CHAIN RATIOS

DISTR COST%EXPENDITURE TRANSPORT COST%SALES DISTR COST PER UNIT SOLD COST TO SERVE=INBOUND LOGISTICS COST+DISTRIBUTION CENTRE ACTIVITY COSTS+OUTBOUND LOGISTICS COSTS+INVENTORY CARRYING COSTS FLOOR SPACE PRODUCTIVITY=SALES PER SQUARE FOOT FLOOR SPACE PROFIT = SALES PER SQ FT DELIVERY SCHEDULE INDEX=#ORDERS DELVD IN TIME/#DELIVERIES CASH TO CASH CYCLE TIME FG INVENTORY DAYS OF SUPPLY WARRANTY COSTS/EXPENDITURE FREIGHT COSTS/PURCHASE VALUE

GENERAL ORGANIZATIONAL RATIOS

S&M COST%EXPENDITURE R&D EXPENDITURE%EXPENDITURE ADVERTISING COST%EXPENDITURE CSR SPEND % EXPENDITURE