Liquidity Ratios

Current
(Current
Ratio Assets/Current liabilities)
Quick(Quick
Ratio Assets/Current Liabilities)

ITC
(All Figues In Crores)
Year

2015

2014

2013

2012

Current Assets

17,147.77

12,814.27

11378.54

9442.78

Current Liabilities

7,214.45

6,921.52

6404.43

5684.35

Quick Assets

9311.01

5454.73

4778.34

3804.95

Current Ratio

2.38

1.85

1.78

1.66

Quick Ratio

1.29

0.79

0.75

0.67

HUL
Year

2015

2014

2013

2012

Current Assets

5923.18

5784.93

5068.36

5025.68

Current Liabilities

6367.06

6925.65

6260.09

5499.42

Quick Assets

3320.5

3037.4

2541.37

2509.03

Current Ratio

0.93

0.84

0.81

0.91

Quick Ratio

0.52

0.44

0.41

0.46

ITC
2.50
2.00
1.50
1.00
0.50
0.00

Current Ratio

Quick Ratio
2015

2014

2013

2012

HUL

1.00
0.80
0.60
0.40
0.20
0.00

Current Ratio

Quick Ratio
2015

2014

2013

2012

Quick Ratio

12

Quick Ratio
2012

Profitability
Net Profit Margin
(Net Profit/Net Sales)
Gross Profit Margin
((Sales-COGS)/Sales)
Return On Assets
(Net Income/Total Assets)
Return On Equity(Net Income/Shareholder Equity)
ITC

(All Figues In Crores)

Year
Sales
Net Profit
Net Profit Margin
Sales
Net Profit
Cost Of Goods Sold
Gross Profit Margin
Net Profit
Total Assets
Return On Assets
Net Profit
Shareholders Equity
Return On Equity

2015

2014

2013

2012

36507.4
9607.73
26.32%
36507.4
9607.73
14767.77
59.55%
9607.73
30721.99
31.27%
9607.73
30683.28
31.31%

33238.6
8785.21
26.43%
33238.6
8785.21
12838.49
61.37%
8785.21
26260.75
33.45%
8785.21
26209.61
33.52%

29901.27
7418.39
24.81%
29901.27
7418.39
11639.93
61.07%
7418.39
22301.5
33.26%
7418.39
22235.1
33.36%

25173.82
6162.37
24.48%
25173.82
6162.37
9602.3
61.86%
6162.37
18817.93
32.75%
6162.37
18738.84
32.89%

HUL
Year
Sales
Net Profit
Net Profit Margin
Sales
Net Profit
Cost Of Goods Sold
Gross Profit Margin
Net Profit
Total Assets
Return On Assets
Net Profit
Shareholders Equity
Return On Equity

2015

2014

2013

2012

30,805.62
4,315.26
14.01%
30,805.62
4,315.26
15,690.28
49.07%
4,315.26
13,634.06
31.65%
4,315.26
12874.54
33.52%

28,019.13
3,867.49
13.80%
28,019.13
3,867.49
14,621.70
47.82%
3,867.49
12,998.60
29.75%
3,867.49
12156.36
31.81%

25,810.21
3,796.67
14.71%
25,810.21
3,796.67
13,633.79
47.18%
3,796.67
11,512.47
32.98%
3,796.67
10987.45
34.55%

22,116.37
2,691.40
12.17%
22,116.37
2,691.40
11,701.45
47.09%
2,691.40
10,958.27
24.56%
2,691.40
10356.6
25.99%

ITC

70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%

Net Profit Margin

Gross Profit Margin

2015

2014

Return On Assets
2013

2012

HUL
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%

Net Profit Margin

Gross Profit Margin Return On Assets

2015

2014

2013

Return On Asset

2012

Return On Assets

2012

ssets

Return On Equity

Return On Assets

2012

Return On Equity

Asset Turnover Ratios

Ratio
Formula
Receivables Turnover Ratio (Credit Sales/Accounts Recievables)
Average Collection Period
(Months/Debtors Turnover Ratio)
Inventory Turnover Ratio
(COGS/Average Inventory)
Average Days Inventory
(Months/Inventory Turnover Ratio)
Debtors Turnover Ratio
(Credit Sales/Average Debtors)
ITC

(All Figues In Crores)

Year
Cost Of Goods Sold
Average Inventory
Inventory Turnover Ratio
Sales
Accounts Recievables
Recievables Turnover Ratio
Sales
Average Debtors
Debtors Turnover Ratio

Year
Cost Of Goods Sold
Average Inventory
Inventory Turnover Ratio
Sales
Accounts Recievables
Recievables Turnover Ratio
Sales
Average Debtors
Debtors Turnover Ratio

2015

20142

2013

14767.77
7,598.15
1.94
36507.4
1722.4
21.20
36507.4
1943.88
18.78

11639.93
6119.01
1.90
29901.27
1163.34
25.70
29901.27
1074.68
27.82

9602.3
5453.5
1.76
25173.82
986.02
25.53
25173.82
935.56
26.91

2015

20142

2013

15,690.28
2602.68
6.03
30,805.62
782.94
39.35
30,805.62
799.68
38.52

14,658.30
2588.6
5.66
27,865.30
758.6
36.73
27,865.30
786.6
35.42

13,633.79
2526.99
5.40
25,810.21
833.48
30.97
25,810.21
756.21
34.13

ITC

evables)

30.00
25.00
20.00

r Ratio)

15.00
10.00
5.00
0.00

Inventory Turnover Ratio

2015

2012
8355.97
5118.985
1.63
21458.98
885.1
24.24
21458.98
856.6
25.05

2012
11,701.45
2516.65
4.65
22,116.37
678.99
32.57
22,116.37
666.32
33.19

Recievables Turnover Ratio

20142

2013

Debtors

2012

HUL
40.00
35.00
30.00
25.00
20.00
15.00
10.00
5.00
0.00

Inventory Turnover Ratio

Recievables Turnover Ratio

2015

20142

2013

2012

Debtors

ver Ratio

2012

ver Ratio

Debtors Turnover Ratio

2012

Debtors Turnover Ratio

Financial Leverage Ratios

Debt Ratio
Debt Equity Rati
Interest Coverage Ratio

Debt/Total Assets
Debt/Total Equity
EBIT/Interest

(All Figues In Crores)

ITC

2015
2014
Year
Total Liabilities
30721.99
26260.75
Total Debt
7845.56
7245.3
Debt Ratio
0.26
0.28
Total Liabilities
30721.99
26260.75
Share Capital
801.55
795.32
Debt Equity Ratio
38
33
EBIT
15016.68
13561.98
Interest
57.42
2.95
Interest Coverage Ratio 261.523511 4597.28135593

2013

2012

22301.5
6985.65
0.31
22301.5
790.18
28
11566.21
86.47
133.76

18817.93
6256.36
0.33
18817.93
781.84
24
9673.96
77.92
124.15

HUL
Year
Total Liabilities
Total Debt
Debt Ratio
Total Liabilities
Share Capital
Debt Equity Ratio
EBIT
Interest
Interest Coverage Ratio

2015

2014

2013

2012

13,634.06
6415.36
0.47
13,634.06
786.46
17.34
5523.13
16.82
328.37

12,998.60
6826.65
0.53
12,998.60
842.24
15.43
4799.71
25.02
191.83

11,512.47
6350.28
0.55
11,512.47
525.02
21.93
4349.48
25.15
172.94

10,958.27
5618.65
0.51
10,958.27
601.67
18.21
3350.16
1.24
2701.74

ITC
2015

2014

2013

2012
4597

38

Debt Ratio

33

28

24

Debt Equity Ratio

262

134

124

Interest Coverage Ratio

HUL
Year

Debt Ratio

Debt Equity Ratio

Interest Coverage Ratio

2701.74

328.37
0.4717.34

191.83
0.5315.43

172.94
0.5521.93

0.5118.21

4597

262

134

124

Interest Coverage Ratio

st Coverage Ratio

172.94
3

2701.74

0.5118.21

Investment Ratios
Dividend Per Share
Earning Per Share
Dividend Payout Ratio
Dividend Yield Ratio
Price Earning Ratio

(Dividend paid/no. of o/s shares)

(Equity earnings/no. of o/s shares)
(DPS/EPS)
(DPS/MPS)
(MPS/EPS)
ITC

Amount in Crores

Year
Dividend Paid
Outstanding Shares
DPS
Equity Earnings
No. of outstanding Shares
Earning Per Share
DPS
EPS
Dividend payout Ratio
DPS
Market Price Per Share
Dividend Yield Ratio
Market Price Per Share
EPS
Price Earning Ratio

2015

2014

2013

5009.7
8015520000
6.25
9535.8
8015520000
11.90
6.25
11.9
0.53
6.25
325.45
0.02
325.45
11.99
27.14

4771.91
7953183000
6.00
8731.52
7953183000
10.98
6
10.98
0.55
6
352.95
0.02
352.95
11.05
31.94

4148.46
7901833000
5.25
8368.45
7901833000
10.59
5.25
10.59
0.50
5.25
309.45
0.02
309.45
10.59
29.22

HUL
Year
Dividend Paid
Outstanding Shares
DPS
Equity Earnings
No. of outstanding Shares
Earning Per Share
DPS
EPS
Dividend payout Ratio
DPS
Market Price Per Share
Dividend Yield Ratio
Market Price Per Share
EPS
Price Earning Ratio

2015

2014

2013

2912.3
2,16,26,96,292
9.01
5236.3
2,16,26,96,292
20.16
9.01
20.16
0.45
9.01
883.5
0.010
883.5
20.16
43.82

2472.7
2,16,24,72,310
7.5
5014.3
2,16,24,72,310
18.23
7.5
18.23
0.41
7.5
605.55
0.012
605.55
18.23
33.22

3550.31
2161512492
6.9
4895.62
2,161,512,492
17.55
6.9
17.55
0.39
6.9
462.8
0.015
462.8
17.55
26.37

ITC

o/s shares)
of o/s shares)

35.00
30.00
25.00
20.00
15.00
10.00
5.00
0.00

2012
3518.29
7818424000
4.50
7985.62
7818424000
10.21
4.5
10.21
0.44
4.5
226.90
0.02
226.90
10.21
22.22

2012
1509.31
2159471968
6.1
4701.36
2,159,471,968
12.45
6.1
12.45
0.49
6.1
410.45
0.015
410.45
12.45
32.97

2015

2014

2013

2012

HUL
45
40
35
30
25
20
15
10
5
0

DPS

Earning Per Share

Dividend payout Ratio Dividend Yield Ratio

2015

2014

2013

2012

012

Dividend Yield Ratio

012

Price Earning Ratio