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  • Presentation 1

    Transféré par

    Vikas Yadav
    14 vues26 pages
    Ratio analysis is a technique of analysis between two related and inter-related financial statement. It is a process through which various ratios are calculated. Ratios help in Analysis Financial Statements. Simplification of Accounting Data. Helpful in Locating the Weak Spots of Business. Estimate about the trend of Business. Fixation of Ideal Standards. Effective control.

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    Ratio analysis is a technique of analysis between two related and inter-related financial statement. It is a process through which various ratios are calculated. Ratios help in Analysis Financial Statements. Simplification of Accounting Data. Helpful in Locating the Weak Spots of Business. Estimate about the trend of Business. Fixation of Ideal Standards. Effective control.

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    Signaler comme contenu inapproprié
    14 vues26 pages

    Presentation 1

    Transféré par

    Vikas Yadav
    Ratio analysis is a technique of analysis between two related and inter-related financial statement. It is a process through which various ratios are calculated. Ratios help in Analysis Financial Statements. Simplification of Accounting Data. Helpful in Locating the Weak Spots of Business. Estimate about the trend of Business. Fixation of Ideal Standards. Effective control.

    Droits d'auteur :

    Attribution Non-Commercial (BY-NC)
    Téléchargez comme PPTX, PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    sur 26

    Ratio analysis is a

    technique of analysis between two


    related and inter-related financial
    statement. It is a process through
    which various ratios are calculated.
    Simple Ratio OR Vure Ratio

    Rate OR So Many Times

    Vercentage
    —
    elpful in Analysis Financial Statements.
    — Simplification of Accounting Data.
    —
    elpful in Comparative Study.
    —
    elpful in Locating the Weak Spots of Business.
    —
    elpful in Forecasting.
    — Estimate about the trend of Business.
    — Fixation of Ideal Standards.
    — Effective control.
    — Study of Financial Soundness
     False Accounting Data gives False Ratio.
     Variations in Accounting Volicies.
     Effect of Vrice Level Changes.
     Misleading in the Absence of Absolute Data.
     Limited use of Single Ratio.
     Window Dressing.
     Lack of Vroper Standard.
    LIQUIDITY VROFITABILITY
    RATIOS RATIOS

    LONG-TERM TURNOVER or
    SOLVENCY ACTIVITY
    RATIOS RATIOS
    CURRENT or
    WORKING CAVITAL
    RATIO

    LIQUID or QUICK or
    ACID TEST RATIO
    ë     

    

    
    ë  
     
    
    ë  ë

    GROSS
    VROFIT
    RATIO

    NET
    OVERATING NET VROFIT
    VROFIT RATIO
    RATIO

    EXVENSES OVERATING
    RATIO RATIO
    GROSS GROSS
    VROFIT VROFIT *100
    RATIO / NET SALES

    Net Sales = Total (Cash + Credit)Sales Ȃ Sales


    Return

    Gross Vrofit = Sales Ȃ Cost of Goods Sold


    NET VROFIT RATIO = NET VROFIT * ã / NET
    SALES

    Net Ȉ Means Net


    Vrofit After Tax
    Sales
    NET OVERATING VROFIT
    RATIO
    DEBT- EQUITY RATIO

    DEBT to TOTAL FUNDS RATIO

    VROVRIETARY RATIO

    CAVITAL GEARING RATIO

    INTEREST COVERING RATIO


    DEBT- EQUITY RATIO
    = LONG TERM LOANS /S
    ARE
    OLDERǯs
    FUND or NET WORT

    DEBT to TOTAL FUNDS RATIO =


    LONG TERMS
    LOANS/S
    ARE
    OLDERǯs FUND +
    LONG TERMS LOANS
    CAVITAL GEARING RATIO =
    (EQUITY S
    ARE CAVITAL +
    RESERVES + V/L BALANCE ) /
    FIXED COST BEARING CAVITAL

    INTEREST COVERAGE RATIO =


    NET VROFIT BEFORE C
    ARGING
    INTEREST & INCOME TAX / FIXED
    INTEREST C
    ARGES
    @ 
       
    
     

    
      @
    
     
      

    
    
    
     
    

    
      @ 
     
    
     

    
    
     
     
    

       
    
     

     @@
    @ 
      

    
    @@
    @ 
      

    
     @@
    @ 

    CREDITORS or VAYABLE TURNOVER RATIO =
    NET CREDIT VURC
    ASES /AVERAGE
    CREDITORS or VAYABLE
    WORKING CAPITAL TURNOVER RATIO
    = COGS or SALES / WORKING
    CAPITAL
    FIXED ASSETS TURNOVER RATIO
    = NET SALES or COGS / FIXED ASSETS
    

    ]
    

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