Return On Equity Net Income/Shareholder's Equity

1.
FCF
Free cash flow represents the cash a company can generate after required
investment to maintain or expand its asset base. It is a measurement of a
company's financial performance and health.
Analysis : Since there is increase in property, plant & equipment & also
increase in inventories hence there is decrease in cash flow from previous year
as compared to current year.
2. CAGR
The compound annual growth rate (CAGR) is a useful measure of growth
over multiple time periods. It can be thought of as the growth rate that gets you
from the initial investment value to the ending investment value if you assume
that the investment has been compounding over the time period.
The formula for CAGR is:
CAGR = ( EV / BV)1 / n - 1
where:
EV = Investment's ending value

BV = Investment's beginning value
n = Number of periods (months, years, etc.)
Analysis : 5.92%
As there was increase of sales in 2014-15 but after that there has been moderate
increase in sales but at a stagnant rate.
3. Return on equity (ROE) is the amount of net income returned as a percentage

of shareholders' equity. Return on equity (also known as "return on net worth"
[RONW]) measures a corporation's profitability by revealing how much profit a
company generates with the money shareholders have invested.
ROE is expressed as a percentage and calculated as:
Return on Equity = Net Income/Shareholder's Equity
Analysis: For the FY 2015-16 the revenue generated from sales were less but
the expenses incurred in that year were also less as compared to FY 2014-15 &
2013-14 so the profit is 18% but in the FY 2016-17 the expenses as compared to
FY 2015-16 were more even in increment in sales results into profit of 12%
where as the FY 2017-18 the sales were increased and there were no
contribution to exceptional items is NIL so this might be reason of increase in
2.95% of ROE
4. Working Capital Turnover :
The working capital turnover ratio measures how well a company is utilizing
its working capital to support a given level of sales. Working capital
is current assets minus current liabilities. A high turnover ratio indicates that
management is being extremely efficient in using a firm's short-term assets
and liabilities to support sales. Conversely, a low ratio indicates that a
business is investing in too many accounts receivable and inventory assets to
support its sales, which could eventually lead to an excessive amount of bad
debts and obsolete inventory.
5.Current Ratio
The working capital turnover ratio measures how well a company is utilizing
its working capital to support a given level of sales. Working capital
is current assets minus current liabilities. A high turnover ratio indicates that
management is being extremely efficient in using a firm's short-term assets
and liabilities to support sales. Conversely, a low ratio indicates that a
business is investing in too many accounts receivable and inventory assets to
support its sales, which could eventually lead to an excessive amount of bad
debts and obsolete inventory.
Analysis :The current ratio is measure of liquidity, since the ratio is greater than
1.5. Hence, company has ability to pay off it’s liabilities easily.
6. EPS
EPS is a financial ratio, which divides net earnings available to common

shareholders by the total outstanding shares over a certain period of time. The
EPS formula indicates a company’s ability to produce net profits for common
shareholders.
Analysis :The EPS denotes the per share earnings of the share holders of the
company. The increase in EPS in 2017-18 is due to increase in sales. As the
profit is less in 2016-17 hence the EPS is less as compared to other years due to
the one time exceptional expense of 216.69
7. Book value per share:

Book value of equity per share (BVPS), which is the equity available to
common shareholders divided by the number of outstanding shares, is the
minimum value of a company's equity. Because preferred stockholders have a
higher claim on assets and earnings than common
shareholders, preferred stock is subtracted from shareholder’s equity to derive
the equity available to common shareholders.
Analysis: Due to increase in Reserves & Surplus BVPS is increasing Constantly
8. Profitabilty
A profitability ratio is a measure of profitability, which is a way to measure a

company's performance. Profitability is simply the capacity to make a profit,
and a profit is what is left over from income earned after you have deducted all
costs and expenses related to earning the income.
Analysis :There is growth in profitability except in 2016-17 as due to increase

in expenditure resulted in low PAT.
9. Capital turnover ratio:
Capital turnover compares the annual sales of a business to the total amount
of its stockholders' equity. The intent is to measure the proportion
of revenue that a company can generate with a given amount of equity. It is
also a general measure of the level of capital investment needed in a specific
industry in order to generate sales.
Analysis : A high capital turnover ratio indicates the capability of the

organization to achieve maximum sales with minimum amount of capital
employed. Higher the capital turnover ratio better will be the situation.
Incase of bata ratio is decreasing from 2016-17

Return On Equity Net Income/Shareholder's Equity

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1.

The formula for CAGR is:

CAGR = ( EV / BV)1 / n - 1

EV = Investment's ending value

3. Return on equity (ROE) is the amount of net income returned as a percentage

ROE is expressed as a percentage and calculated as:

Return on Equity = Net Income/Shareholder's Equity

4. Working Capital Turnover :

EPS is a financial ratio, which divides net earnings available to common

7. Book value per share:

Analysis: Due to increase in Reserves & Surplus BVPS is increasing Constantly

A profitability ratio is a measure of profitability, which is a way to measure a

Analysis :There is growth in profitability except in 2016-17 as due to increase

9. Capital turnover ratio:

Analysis : A high capital turnover ratio indicates the capability of the

Incase of bata ratio is decreasing from 2016-17

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