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    Particulars 2018-19 2017-18 Liquidity Analysis

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    Ivy Maji
    The document provides financial information for the years 2018-19 and 2017-18. It includes details on current assets, current liabilities, fixed assets, sales, inventory, costs of goods sold, and various financial ratios. Current assets for 2018-19 were Rs. 45,680.38 compared to Rs. 36,985.57 in 2017-18. Sales increased from Rs. 279,447 in 2017-18 to Rs. 339,693 in 2018-19. Several profitability and liquidity ratios are also presented for analysis of performance.

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    Particulars 2018-19 2017-18 Liquidity Analysis

    Uploaded by

    Ivy Maji
    46 views10 pages
    The document provides financial information for the years 2018-19 and 2017-18. It includes details on current assets, current liabilities, fixed assets, sales, inventory, costs of goods sold, and various financial ratios. Current assets for 2018-19 were Rs. 45,680.38 compared to Rs. 36,985.57 in 2017-18. Sales increased from Rs. 279,447 in 2017-18 to Rs. 339,693 in 2018-19. Several profitability and liquidity ratios are also presented for analysis of performance.

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    The document provides financial information for the years 2018-19 and 2017-18. It includes details on current assets, current liabilities, fixed assets, sales, inventory, costs of goods sold, and various financial ratios. Current assets for 2018-19 were Rs. 45,680.38 compared to Rs. 36,985.57 in 2017-18. Sales increased from Rs. 279,447 in 2017-18 to Rs. 339,693 in 2018-19. Several profitability and liquidity ratios are also presented for analysis of performance.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    46 views10 pages

    Particulars 2018-19 2017-18 Liquidity Analysis

    Uploaded by

    Ivy Maji
    The document provides financial information for the years 2018-19 and 2017-18. It includes details on current assets, current liabilities, fixed assets, sales, inventory, costs of goods sold, and various financial ratios. Current assets for 2018-19 were Rs. 45,680.38 compared to Rs. 36,985.57 in 2017-18. Sales increased from Rs. 279,447 in 2017-18 to Rs. 339,693 in 2018-19. Several profitability and liquidity ratios are also presented for analysis of performance.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 10

    Particulars 2018-19 2017-18

    Liquidity Analysis
    Current Liabilities 47,011.11 44,717.36
    Current Assets 45,680.38 36,985.57
    Current investment 5,075.89 4,995.18
    Fixed asset 52,962.05 46,854.61
    Sales/revenue 339693 279447
    Trade receivables 6,670.72 5,151.73
    Cash and bank balances 95.41 182.53
    Prepaid expenses 888.36 814.19
    CA-INVENTORY-PREPAID EXPENSE 40,383.78 31,852.59
    Inventory
    Opening stock 4,972.63 3,664.95
    Purchases 118,290.45 82,775.13
    Closing stock 3,843.86 4,972.63
    Average stock 4,408.25 4,318.79
    Other current assets 1,252.91 1,042.87
    Current Liabilities 47,011.11 44,717.36
    Short term bank borrowings 3,580.75 8,093.01
    Trade payables 17235.18 14989.52
    Other current liabilities 284.01 143.19
    Short term provisions 1,746.96 1,452.76
    CL-SHORT TERM BANK OVERDRAFT 43,430.36 36,624.35
    Cost of goods sold(COGS) 119,419.22 81,467.45
    Credit purchases 118,290.45 82,775.13
    Average debtors 6670.72 5151.73
    Average creditors 16140.32 14046.85
    Net working capital -1,330.73 -7,731.79
    Performance indicator
    Current ratio 0.971693287 0.8270964565
    Debtors turnover ratio 50.922988823 54.243331852
    Inentory turnover ratio 77.058557317 64.704928927
    Stock velocity(days) 13.47362196 19.349548194
    Creditors turnover ratio 19.709280669 18.64282512
    Debtors velocity(days) 7.1676861166 6.7289376876
    Creditors velocity(days) 18.51919439 19.578577691
    Cost of sales 329,253.38 268,161.03
    Total assets 98,642.43 83,840.18
    Gross Profit 10,439.62 11,285.97
    NetProfit 7,131.62 7,975.97
    EARNING POWER 11.92% 14.46%
    Sales/fixed asset ratio 6.4138944773 5.9641303172
    Capital turnover ratio 6.5792042504 7.1428133248
    Financial leverage 50.151727609 42.625976165
    Equity share capital 1966.88 1966.88
    Net worth 36,737.68 34,131.49
    Net asset= CAPITAL EMPLOYED 51,631.32 39,122.82
    PE Ratio 10.93 10.55
    Profitabilty Ratios
    Equity 1966.88 1966.88
    ROE 362.61% 405.53%
    ROA 7.23% 9.51%
    ROCE 13.81% 20.39%
    RONW 19.41% 23.37%
    Solvency analysis
    Fixed asset to Capital Employed Ratio 1.0257736971 1.1976286474
    Fixed asset turnover ratio 4.92 4.39
    Share capital 1,966.88 1,966.88
    Reserves and surplus 0 0
    Shareholder's funds 36,737.68 34,131.49
    Long term borrowings 3,106.63 3,770.43
    Current ratio 0.971693287 0.8270964565
    Deferred tax liabilities 6168.99 4955.52
    Total debt 29099.3 23350.67
    Acid test ratio= Quick Ratio 0.9298512607 0.8697107252
    Debt equity ratio 14.794649394 11.871934231
    EBITDA 14,948.02 14,772.30
    Depreciation 3,189 2,653
    EBIT 11,759.02 12,119.30
    Interest 1,319.00 833.00
    EBT 10,440.02 11,286.30
    Tax 3,308.00 3,310.00
    PAT 7,132.02 7,976.30
    Interest coverage ratio 8.9151023503 14.548979592
    Dividend 4,122 4,555
    Dividend coverage ratio 1.7302328967 1.7511086718
    Cash available for servicing 11,640.02 11,462.30
    Profitability Ratios
    Net profit ratio 2.10% 2.85%
    Gross profit ratio 3.07% 4.04%
    DSCR 8.22 4.84
    ROI(%) 13.81% 20.39%
    PE Ratio 10.93 10.55
    Valuation Ratios
    dividend per share 19 21
    EPS 36.26 40.55
    BV per share 186.78 173.53
    Coverage Ratio
    Interest coverage ratio 8.9151023503 14.548979592
    DSCR 8.22 4.84
    Dividend coverage ratio 1.7302328967 1.7511086718
    Calculations

    As per Annual report


    As per Annual report
    As per Annual report
    As per Annual report
    As per Annual report
    As per Annual report
    As per Annual report
    As per Annual report
    CA-average inventory-Prepaid expense

    As per Annual report


    As per Annual report
    As per Annual report
    (opening stock+closing stock)/2
    As per Annual report
    As per Annual report
    As per Annual report
    As per Annual report
    As per Annual report
    As per Annual report
    CL-short term bank overdraf
    opening stock+purchases-closing stock
    As per Annual report
    As per Annual report
    As per Annual report
    Current assets-current liabilities

    Current assets/current liabilities


    sales/trade receivables
    sales/average stock of inventory
    average inventory stock*365/COGS
    Sales/trade payables
    Trade reveivables*365/sales
    Trade payables*365/sales
    sales - gross profit
    fixed asset+current asset
    As per Annual report
    As per Annual report or Gross Profit- Tax
    PAT/total asset
    sales/fixed asset
    Sales/capital employed
    Total asset/equity share capital
    As per Annual report
    As per Annual report
    Fixed asset+net working capital
    As per Annual report

    Equity share capital+reserves and surplus


    Du Pont analysis & PAT/equity
    PAT/total asset
    PAT/Capital employed
    PAT/Net worth

    Fixed asset /Capital Employed


    Sales/ FA
    As per Annual report
    As per Annual report
    As per Annual report
    As per Annual report
    CA/CL
    As per Annual report
    As per Annual report
    (CA-average inventory-Prepaid expense)/(CL- short term bank overdraf)
    Liabilities/equity
    EBIT+ Depreciation
    As per Annual report
    PAT+Tax+Interest
    As per Annual report
    PAT+Tax
    As per Annual report
    As per Annual report
    EBIT/Interest
    As per Annual report
    PAT/Dividend
    PAT+Depreciation+Interest

    Net Profit/ sales


    Gross Profit/ sales
    As on March 31 as presented to NSE -0.239045564
    PAT/Net asset
    As per Annual report

    As per Annual report


    As per Annual report
    As per Annual report

    EBIT/Interest
    As on March 31 as presented to NSE 0.698347
    PAT/Dividend
    ROA

    7,562.66
    ROA
    7.23%
    EAT/SALES X ASSETS TURNOVER
    2.10% 3.4436803716
    PAT / SALES SALES / TOTAL ASSETS
    7,132.02 339693 339693 98,642.43

    GROSS PROFIT
    11,759.02 FA +
    MINUS 52,962.05
    EXPENSES
    888.36
    MINUS
    TAX
    3,308.00
    CA
    45,680.38
    Liquidity analysis 2018-19 2017-18
    Current Assets 45,680.38 36,985.57

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