Liquidity Ratio

Current Ration 1.3

Quick Ration 0.69
Liquidity Ratio 0.09
Profitable Ratio
Gross Profit Ratio 8.54
Net Profit Margin 5.79
Operation ratio 14.9
Ratio on Investment 21.86
Return on Equity 21.86
Turnover / Activity / Efficiency
Ration
Inventory Turnover Ration 64.8
Inventory Conversion Period 5.6

Debtor Turnover Ratio ---

Average Collection Period ---
Creditor Turnover Ratio ---
Earnings per Share (EPS) ---
Solvency Ratio
Debt to Equity Ratio ---
Trading on equity and financial ---
leverage
Interest Coverage Ratio ----
 Year 2010, Year 2009,
  SOURCES OF FUNDS : Amount Amount
 Share Capital 23.9 23.9
  Reserves Total 372 801
  Total Shareholders Funds 396 825

  Secured Loans 408 2.2

 Unsecured Loans 21.5 23
   Total Debt 430 25.2
  Total Liabilities 826 850
   APPLICATION OF FUNDS :
  Gross Block 548 512
 Less : Accumulated Depreciation 266 234
 Net Block 282 278
 Capital Work in Progress 11.6 6.02
  Investments 491 423
  Current Assets, Loans & Advances
 Inventories 268 254
  Sundry Debtors 39.5 49.6
 Cash and Bank 23.4 40.8
  Loans and Advances 190 195
  Total Current Assets 521 539
  Current Liabilities 320 266
 Provisions 165 147
   Total Current Liabilities 486 413
  Net Current Assets 35.5 126
  Miscellaneous Expenses not written off 0 26.6
  Deferred Tax Assets 31.2 14.3
   Deferred Tax Liability 24.6 24.3
  Net Deferred Tax 6.58 -10
   Total Assets 826 850
 Contingent Liabilities 269 160
INCREASE/DECREASE % change
0
-429 -53.5580524344569
-429 -52

405.8 18445.4545454545
-1.5 -6.52173913043478
404.8 1606.34920634921
-24 -2.82352941176471

36 7.03125
32 13.6752136752137
4 1.43884892086331
5.58 92.6910299003322
68 16.0756501182033

14 5.51181102362205
-10.1 -20.3629032258064
-17.4 -42.6470588235294
-5 -2.56410256410256
-18 -3.33951762523191
54 20.3007518796992
18 12.2448979591837
73 17.6755447941889
-90.5 -71.8253968253968
-26.6 -100
16.9 118.181818181818
0.300000000000001 1.23456790123457
16.58 -165.8
-24 -2.82352941176471
109 68.125
 Year 2010, Year 2009,
   Year Amount Amount Increase/ decrease
  INCOME :
 Sales Turnover 3,424.58 3,142.89 281.69
   Excise Duty 23.18 30.68 -7.50
  Net Sales 3,401.40 3,112.21 289.19
  Other Income 94 84.59 9.41
 Stock Adjustments 21.35 19.61 1.74
   Total Income 3,516.75 3,216.41 300.34
  EXPENDITURE :
 Raw Materials 2,190.26 1,930.00 260.26
  Power & Fuel Cost 22.38 21.47 0.91
 Employee Cost 93.71 90.01 3.70
  Other Manufacturing Expenses 313.22 289.32 23.90
 Selling and Administration Expenses 556.21 464.16 92.05
  Miscellaneous Expenses 174.56 139.58 34.98
   Total Expenditure 3,350.34 2,934.54 415.80
  Operating Profit 166.41 281.87 -115.46
  Interest 8.21 16.01 -7.80
  Gross Profit 158.2 265.86 -107.66
  Depreciation 37.54 33.46 4.08
  Profit Before Tax 120.66 232.4 -111.74
  Tax 20.67 34.38 -13.71
 Fringe Benefit tax 5.3 -5.30
  Deferred Tax -16.52 12.32 -28.84
  Reported Net Profit 116.51 180.4 -63.89
  Extraordinary Items -33.24 -10.44 -22.80
  Adjusted Net Profit 149.75 190.84 -41.09
  P & L Balance brought forward 109.6 60 49.60
 Appropriations 81.35 130.8 -49.45
   P & L Balance carried down 144.76 109.6 35.16
  Dividend 59.73 95.56 -35.83
   Preference Dividend
  Equity Dividend % 250 400 -150.00
   Earnings Per Share-Unit Curr 44.62 68.71 -24.09
   Book Value-Unit Curr 165.86 345.14 -179.28
% CHANGE

8.962769935
-24.4458931
9.292110751
11.12424636
8.873023967
9.337739903

13.48497409
4.238472287
4.110654372
8.260749343
19.83152361
25.06089698
14.16917132
-40.9621457
-48.7195503
-40.4949974
12.19366408
-48.080895
-39.877836
-100
-234.090909
-35.4157428
218.3908046
-21.5311256
82.66666667
-37.8058104
32.08029197
-37.4947677

-37.5
-35.0603988
-51.9441386
  SOURCES OF FUNDS :
 Share Capital
  Reserves Total
  Total Shareholders Funds

  Secured Loans
 Unsecured Loans
   Total Debt
  Total Liabilities
   APPLICATION OF FUNDS :
  Gross Block
 Less : Accumulated Depreciation
 Net Block
 Capital Work in Progress
  Investments
  Current Assets, Loans & Advances
 Inventories
  Sundry Debtors
 Cash and Bank
  Loans and Advances
  Total Current Assets
  Current Liabilities
 Provisions
   Total Current Liabilities
  Net Current Assets
  Miscellaneous Expenses not written off
  Deferred Tax Assets
   Deferred Tax Liability
  Net Deferred Tax
   Total Assets
 Contingent Liabilities
Year 2010, Year 2009,
Amount % CHANGE Amount % CHANGE
23.9 2.89346246973 23.9 2.81176470588235
372 45.0363196126 801 94.2352941176471
396 47.9418886199 825 97.0588235294118
0
408 49.3946731235 2.2 0.25882352941177
21.5 2.60290556901 23 2.70588235294118
430 52.0581113801 25.2 2.96470588235294
826 100 850 100

548 66.3438256659 512 60.2352941176471

266 32.2033898305 234 27.5294117647059
282 34.1404358354 278 32.7058823529412
11.6 1.40435835351 6.02 0.70823529411765
491 59.4430992736 423 49.7647058823529
0
268 32.4455205811 254 29.8823529411765
39.5 4.78208232446 49.6 5.83529411764706
23.4 2.83292978208 40.8 4.8
190 23.0024213075 195 22.9411764705882
521 63.0750605327 539 63.4117647058824
320 38.7409200969 266 31.2941176470588
165 19.9757869249 147 17.2941176470588
486 58.8377723971 413 48.5882352941177
35.5 4.29782082324 126 14.8235294117647
0 26.6 3.12941176470588
31.2 3.77723970944 14.3 1.68235294117647
24.6 2.97820823245 24.3 2.85882352941176
6.58 0.79661016949 -10 -1.17647058823529
826 100 850 100
269 32.5665859564 160 18.8235294117647
 Year 2010,
   Year Amount % change
  INCOME :
 Sales Turnover 3,424.58 100.681484094785
   Excise Duty 23.18 0.6814840947845
  Net Sales 3,401.40 100
  Other Income 94 2.76356794261187
 Stock Adjustments 21.35 0.627682718880461
   Total Income 3,516.75 103.391250661492
  EXPENDITURE :
 Raw Materials 2,190.26 64.3928970423943
  Power & Fuel Cost 22.38 0.657964367613336
 Employee Cost 93.71 2.75504204151232
  Other Manufacturing Expenses 313.22 9.20856118069031
 Selling and Administration Expenses 556.21 16.352384312342
  Miscellaneous Expenses 174.56 5.13200446874816
   Total Expenditure 3,350.34 98.4988534133004
  Operating Profit 166.41 4.89239724819192
  Interest 8.21 0.241371200094079
  Gross Profit 158.2 4.65102604809784
  Depreciation 37.54 1.10366319750691
  Profit Before Tax 120.66 3.54736285059093
  Tax 20.67 0.607690950784971
 Fringe Benefit tax
  Deferred Tax -16.52 -0.485682366084553
  Reported Net Profit 116.51 3.42535426589052
  Extraordinary Items -33.24 -0.977244663961898
  Adjusted Net Profit 149.75 4.40259892985241
  P & L Balance brought forward 109.6 3.22220262244958
 Appropriations 81.35 2.39166225671782
   P & L Balance carried down 144.76 4.25589463162227
  Dividend 59.73 1.75604162991709
   Preference Dividend
  Equity Dividend % 250 7.349914740989
   Earnings Per Share-Unit Curr 44.62 1.31181278297172
   Book Value-Unit Curr 165.86 4.87622743576175
Year 2009,
Amount % CHANGE

3,142.89 100.985794660386
30.68 0.985794660386028
3,112.21 100
84.59 2.71800424778534
19.61 0.630098868649609
3,216.41 103.348103116435

1,930.00 62.0138101220676
21.47 0.689863473223208
90.01 2.89215702025249
289.32 9.29628784689979
464.16 14.9141606768181
139.58 4.48491586364673
2,934.54 94.2911950029079
281.87 9.05690811352704
16.01 0.514425440442644
265.86 8.5424826730844
33.46 1.07512025216807
232.4 7.46736242091633
34.38 1.10468123937652
5.3 0.170296991526921
12.32 0.395860176530504
180.4 5.79652401348238
-10.44 -0.3354529418002
190.84 6.13197695528258
60 1.92789047011609
130.8 4.20280122485308
109.6 3.52161325874539
95.56 3.07048688873823

400 12.8526031341073
68.71 2.20775590336128
345.14 11.0898686142645
 Year 2010,
  SOURCES OF FUNDS : Amount % CHANGE Year 2009, Amount
 Share Capital 23.9 100 23.9
  Reserves Total 372 46.44194756554 801
  Total Shareholders Funds 396 48 825

  Secured Loans 408 18545.45454545 2.2

 Unsecured Loans 21.5 93.47826086957 23
   Total Debt 430 1706.349206349 25.2
  Total Liabilities 826 97.17647058824 850
   APPLICATION OF FUNDS :
  Gross Block 548 107.03125 512
 Less : Accumulated Depreciation 266 113.6752136752 234
 Net Block 282 101.4388489209 278
 Capital Work in Progress 11.6 192.6910299003 6.02
  Investments 491 116.0756501182 423
  Current Assets, Loans & Advances
 Inventories 268 105.5118110236 254
  Sundry Debtors 39.5 79.63709677419 49.6
 Cash and Bank 23.4 57.35294117647 40.8
  Loans and Advances 190 97.4358974359 195
  Total Current Assets 521 96.66048237477 539
  Current Liabilities 320 120.3007518797 266
 Provisions 165 112.2448979592 147
   Total Current Liabilities 486 117.6755447942 413
  Net Current Assets 35.5 28.1746031746 126
  Miscellaneous Expenses not written off 0 0 26.6
  Deferred Tax Assets 31.2 218.1818181818 14.3
   Deferred Tax Liability 24.6 101.2345679012 24.3
  Net Deferred Tax 6.58 -65.8 -10
   Total Assets 826 97.17647058824 850
 Contingent Liabilities 269 168.125 160
% CHANGE
100
100
100

100
100
100
100

100
100
100
100
100

100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
 Year 2010,
PARTICULAR AmounT
  INCOME :
 Sales Turnover 3,424.58
   Excise Duty 23.18
  Net Sales 3,401.40
  Other Income 94
 Stock Adjustments 21.35
   Total Income 3,516.75
  EXPENDITURE :
 Raw Materials 2,190.26
  Power & Fuel Cost 22.38
 Employee Cost 93.71
  Other Manufacturing Expenses 313.22
 Selling and Administration Expenses 556.21
  Miscellaneous Expenses 174.56
   Total Expenditure 3,350.34
  Operating Profit 166.41
  Interest 8.21
  Gross Profit 158.2
  Depreciation 37.54
  Profit Before Tax 120.66
  Tax 20.67
 Fringe Benefit tax
  Deferred Tax -16.52
  Reported Net Profit 116.51
  Extraordinary Items -33.24
  Adjusted Net Profit 149.75
  P & L Balance brought forward 109.6
 Appropriations 81.35
   P & L Balance carried down 144.76
  Dividend 59.73
   Preference Dividend
  Equity Dividend % 250
   Earnings Per Share-Unit Curr 44.62
   Book Value-Unit Curr 165.86
 Year 2009,
% change Amount % CHANGE

108.96276993468 3,142.89 100

75.554106910039 30.68 100
109.29211075088 3,112.21 100
111.12424636482 84.59 100
108.87302396736 19.61 100
109.33773990256 3,216.41 100
100
113.48497409327 1,930.00 100
104.23847228691 21.47 100
104.11065437174 90.01 100
108.26074934329 289.32 100
119.83152361255 464.16 100
125.06089697665 139.58 100
114.16917131816 2,934.54 100
59.03785433001 281.87 100
51.280449718926 16.01 100
59.505002632965 265.86 100
112.19366407651 33.46 100
51.919104991394 232.4 100
60.122164048866 34.38 100
0 5.3 100
-134.0909090909 12.32 100
64.584257206209 180.4 100
318.3908045977 -10.44 100
78.468874449801 190.84 100
182.66666666667 60 100
62.194189602447 130.8 100
132.0802919708 109.6 100
62.505232314776 95.56 100

62.5 400 100

64.93960122253 68.71 100
48.055861389581 345.14 100
Current ratio= Current Assets / Current Liabilities

2010
Current Assest = 521
Current Liablity = 486

Currnet Ratio 1.07

2009
Current Assest 539
Current liabilities 413

Current Ratio 1.30508474576271

Quick Ratio Quick Assets / Current Liabilities

2010 Quick Assets= Current Assets - (Stock + Prepaid Expen

521 - (268 + 0)
Quick Assets 253
Quick Ratio = 0.520576131687243

2009
Quick Assets= Current Assets - (Stock + Prepaid Expen
539 - (254 + 0)
Quick Assets = 285
Quick Ratio = 0.690072639225182

Liquidity ratio= Liquidity Ratio / Current Liabilities

2010
Absolute Liquidity Ratio(ALR)=

Liquidity ratio 0.048148148148148

2010
Absolute Liquidity Ratio(ALR)=
 Liquidity Ratio 0.098789346246973

A.        Gross Profit Ration(GPR)= (Gross profit/Net Sales)*100

B. (Net profit/Net Sales)*100%

NET PROFIT AFTER TAX / NET SALES * 100

NET FROFIT = #REF!

2010
93,019,868
Net Profit
#REF!
NPM

C. Operating Ratio (OR) (Operating cost/Net Sales)*100%

2010

Operating Cost = cost of goods sold / net sales * 100

#REF!
OR
2009
310,730,852
operating Cost
#REF!
OR

D. Return on investment (ROI) (Net Profit / Share holder Fund) * 100 %

2010
303,944,983
Share holder fund
0
ROI

2009
413,698,593
 Share holder fund
22.4849369986
ROI

2010
E. RETURN ON EQUITY
Net=profit (after tax) - pref. dividend * 100
18,982,398
Equity Share Holder Fund
0
ROE
2009
18,987,650
Equity Share Holder Fund
489.896685477
ROE

F. EPS
(Net Profit – Preference Dividend)/No. Of Equity Share Outstanding*100
2010
22.34
Earnings per Share =
2009

24
Earnings per Share =

Turnover/Activity/Efficiency Ratio

A. Inventory Turnover Ratio (ITO)= Cost Of Goods Sold / Average Stock

2010
765,641
Average Stock =
#REF!
ITO =
365/ITO
Inventory conversion Period = #REF!

2009
723,270
Average Stock=
#REF!
ITO =
365 / ITO
 Inventory conversion Period = #REF!

b. Debtor Turnover Ratio(DTO) = Net Credit Annual Sales / Average Debtor

2010 Average Debtor =

2009 Average Debtor =

c. Creditor Turnover Ratio(CTR) = Net Credit Annual Purchase / Average Creditor

2010
Average Creditor =

2009 Average Creditor =

4. Solvency Ratio

A. Debt to Equity Ratio(DER) = Long-term Debt / Shareholders Fund

2010
303,944,983
Shareholders Fund = 53,992,506
Long-term Debt =
0.17763907621
DER =

2009
413,698,593
Shareholders Fund = 47,452,539
Long-term Debt =
0.11470316748
 DER =

B. Interest Coverage Ratio (ICR) = EBIT / interest charge

2009
93,072,956
EBIT = 6,614,632
Interest Charge =

14.0707685628
ICR =

2010

106,977,983
EBIT = 13,958,115
Interest Charge =

7.66421418651
ICR =
es

ent Assets - (Stock + Prepaid Expenses)

521 - (268 + 0)

ent Assets - (Stock + Prepaid Expenses)

539 - (254 + 0)

ities

Cash in Hand + Cash at bank + Marketable Secutiry

0 + 23.4 + 0

Cash in Hand + Cash at bank + Marketable Secutiry

0 + 40.8 + 0
ross profit/Net Sales)*100 %

(Net profit/Net Sales)*100%

/ Average Stock

Days

Days
/ Average Debtor
23,013,063

16,009,362.50

e / Average Creditor

68,886,540.50

20,071,661.50

reholders Fund
 PARTICULAR 10-Mar 9-Mar 8-Mar
Sources of funds

Cash profit 149.18 201.87 209.44

Increase in equity 0 0 0
Increase in other networth 0 0 0
Increase in loan funds 404.44 0 101.32
Decrease in gross block 0 0 0
Decrease in investments 0 0 0
Decrease in working capital 74.03 91.06 0
Others 26.64 0 2.35
Total Inflow 654.29 292.93 313.11

Application of funds

Cash loss 0 0 0
Decrease in networth 485.07 16.11 7.01
Decrease in loan funds 0 80.93 0
Increase in gross block 41.95 54.65 54.73
Increase in investments 67.54 42.27 60.78
Increase in working capital 0 0 147.59
Dividend 59.73 95.56 43
Others 0 3.41 0
Total Outflow 654.29 292.93 313.11
CASH FLOW FROM OPERATING ACTIVITIES
Net Profit before tax