FINANCIAL STATEMENT ANALYSIS OF OP

LIQUIDITY RATIO
1.CURRENT RATIO
CURRENT ASSETS(In Rs. Lakhs.)
CURRENT LIABILITIES(In Rs. Lakhs.)
CURRENT RATIO
2.QUICK RATIO
QUICK ASSETS(In Rs. Lakhs.)
QUICK LIABILITIES(In Rs. Lakhs.)
QUICK RATIO

CASH RATIO
CASH+CASH EQUIVALENT(In Rs. Lakhs.)
CURRENT LIABILITIES(In Rs. Lakhs.)
CASH RATIO

SOLVENCY RATIO
1.DEBT EQUITY RATIO
DEBT(In Rs. Lakhs.)
EQUITY(In Rs. Lakhs.)
DEBT EQUITY RATIO
2.INTEREST COVERAGE
PBIT(In Rs. Lakhs.)
INTEREST(In Rs. Lakhs.)
INTEREST COVERAGE

PROPRIETARY FUND RATIO

PROPRIETARY FUND (In Rs. Lakhs.)
TOTAL ASSETS(In Rs. Lakhs.)
PROPRIETARY FUND RATIO

PROFITABLITY RATIOS
1.GROSS PROFIT RATIO
SALES(In Rs. Lakhs.)
COGS(In Rs. Lakhs.)
GROSS PROFIT RATIO
2.OPERATING PROFIT RATIO
OPERATING PROFIT(PBIT)(In Rs. Lakhs.)
SALES(In Rs. Lakhs.)
OPERATING PROFIT RATIO
3.PBDIT RATIO
PBDIT(In Rs. Lakhs.)
SALES(In Rs. Lakhs.)
PBDIT RATIO
4.NET PROFIT RATIO
NET PROFIT AFTER TAX(In Rs. Lakhs.)

SALES(In Rs. Lakhs.)

NET PROFIT RATIO

RETURN RATIOS
1.RETURN ON CAPITAL EMPLOYED(ROCE)
EBIT(In Rs. Lakhs.)
CAPITAL EMPLOYED(In Rs. Lakhs.)
ROCE
2.RETURN ON EQUITY(ROE)
PAT(In Rs. Lakhs.)
NET WORTH(In Rs. Lakhs.)
ROE
3.RETURN ON TOTAL ASSETS(ROTA)
PAT(In Rs. Lakhs.)
TOTAL ASSETS(In Rs. Lakhs.)
ROTA

TURNOVER RATIOS
1.ASSETS TURNOVER
SALES(In Rs. Lakhs.)
TOTAL ASSETS(In Rs. Lakhs.)
ASSETS TURNOVER
2.FIXED ASSETS TURNOVER
SALES(In Rs. Lakhs.)
FIXED ASSETS(In Rs. Lakhs.)
FIXED ASSETS TURNOVER

ALYSIS OF OPTO-CIRCUITS
2008-09

2009-10

2010-11

2011-12

2012-13

50802.32
35752.98
1.42

62344.93
45471.61
1.37

80422.51
83302.85
0.97

139375.51
78447.3
1.78

196354.82
102095.77
1.92

40835.44
35752.98
1.14

50810.42
45471.61
1.12

55901.07
83302.85
0.67

112830.78
78447.3
1.44

160302.1
102095.77
1.57

8057.15
35752.98
0.225

11083.83
45471.61
0.244

1174.6
83302.85
0.014

4559.74
78447.3
0.058

216.03
102095.77
0.002

51352.89
40198.38
1.28

194601.55
86131.83
2.26

72400.76
106283.18
0.68

65748.55
121310.82
0.54

81,353.37
145415.20
0.56

28656.92
13060.85
2.19

29576.68
14398.62
2.05

27198.11
2710.75
10.03

27462.52
3665.48
7.49

26687.62
1982.33
13.46

16146.91
106576.3
0.15

18298.95
122263.33
0.15

177961.12
204398.67
0.87

186235.7
200558.52
0.93

225493.86
247511.61
0.91

40123.14
22656.5
43.53%

47149.67
24179.98
48.72%

60320.27
34417.28
42.94%

66974.17
36809.49
45.04%

69925.35
40130.24
42.61%

28656.92
40123.14
71.42%

29576.68
47149.67
62.73%

25198.11
60320.27
41.77%

27462.52
66974.17
41.00%

26687.62
69925.35
38.17%

28944.84
40123.14
72.14%

29886.39
47149.67
63.39%

27788.73
60320.27
46.07%

28067.71
66974.17
41.91%

27348.77
69925.35
39.11%

13993.35

14703.58

24104.37

23476.54

24104.37

40123.14
34.88%

47149.67
31.18%

60320.27
39.96%

66974.17
35.05%

69925.35
34.47%

9976.32
105591.2
9.45%

12899.99
178683.94
7.22%

22212.48
204398.67
10.87%

27935
122111.22
22.88%

27576
145415.83
18.96%

13993.35
40198.38
34.81%

14703.58
86131.83
17.07%

24104.37
106283.17
22.68%

23476.54
121310.82
19.35%

24104.37
145415.2
16.58%

13993.35
106576.3
13.13%

14703.58
122263.33
12.03%

24104.37
204398.67
11.79%

23476.54
200558.52
11.71%

24104.37
247511.61
9.74%

40123.14
106576.3
0.38

47149.67
122263.33
0.39

60320.27
204398.67
0.30

66974.17
200558.52
0.33

69925.35
247511.61
0.28

40123.14
3974.26
10.10

47149.67
8118.52
5.81

60320.27
8048.83
7.49

66974.17
7518.21
8.91

69925.35
12218.85
5.72

FINANCIAL STATEMENT ANALYSIS OF

1 Liquidity Ratio
Current Ratio

Acid Test ( Quick Test)

2 SOLVENCY RATIOS
Debt Equity Ratio

Proprietary Fund Ratio

Interest Coverage Ratio

3 PROFITABILITY RATIOS
EBITDA as % of Sales

EBIT as % of Sales

Net Profit Margin

Earnings Per Share

4 RETURN RATIOS
Return on Capital Employed

Return on Equity

5 TURNOVER RATIOS
Fixed Asset Turnover (No Of Times)

Asset Turnover Ratio

Inventory Turnover Ratio

FINANCIAL STATEMENT ANALYSIS OF POLYMED (Competitor)

POLYMED
Current Assets / Current Liabilities

Current Assets
Current Liabilities

Quick Asset/ Quick Liability

Quick asset

Quick Liability

Debt/ Equity
Borrowed Fund/ Total Fund

Loans Funds
Shareholder's Funds

Net Worth/ Total Assets

Net Worth
Total assets

PBIT / Interest Charges

PBIT
Interest Cahrges

EBITDA/SALES

EBITDA
SALES

EBIT/ SALES

EBIT
SALES

PROFIT AFTER TAX/SALES

PROFIT AFTER TAX

SALES

Basic / Diluted

EBIT/CAPITAL EMPLOYED

EBIT
CAPITAL EMPLOYED

PROFIT AFTER TAX/ NET WORTH

PROFIT AFTER TAX

Net Worth

NET SALES/FIXED ASSETS

NET SALES

FIXED ASSETS

SALES/ TOTAL ASSETS

NET SALES
TOTAL ASSETS

SALES/INVENTORY

SALES
INVENTORY

YMED (Competitor)

LYMED

Current assets - (Inventory + Pre payments)

Inventory
Pre-payments
Current Liability

2010-11
2011-12
6484.96
8086.05
5706.51
6084.12
1.14
1.33
2756.62
4095.2
2526.66
3009.9
1201.68
980.95
5706.51
6084.12
0.4830658318 0.6730965201
4065.74
7806.47
0.52

2734.2
9350.13
0.29

Shareholder's Funds

7806.47
9350.13
12200.12
18174.61
0.6398682964 0.5144611081

PBT + interest Charges

2837.31
3579.3
450.79
695.47
6.2940837197 5.1465915137
3779.67
4753.31
17,465.42
21,978.34
0.2164087666 0.2162724755
2837.31
3579.3
17,465.42
21,978.34
0.1624530071 0.1628557935
2161.49
17,465.42
12%
19.63

Total Assets Current Liabilities

1921.14
21,978.34
9%
17.68

2837.31
11,966.95
23.71%

3579.3
14,689.45
24.37%

2161.49
7806.47
27.69%

1921.14
9350.13
20.55%

17,465.42

21,978.34

8171.12
2.14

10088.56
2.18

17,465.42
12200.12
1.43

21,978.34
18174.61
1.21

17,465.42
2526.66
6.91

21,978.34
3009.90
7.30

2012-13
9437.77
6759.12
1.40
5022.39
3536.22
879.16
6759.12
0.7430538295
3443.78
11245.88
0.31
11245.88
21448.57
0.5243184044
3897.08
591.99
6.583016605
5193.94
26,398.85
0.196748722
3897.08
26,398.85
0.1476230972
2327.51
26,398.85
9%
21.79

3897.08
11,415.49
34.14%
2327.51
11245.88
20.70%
26,398.85

12010.8
2.20
26,398.85
21448.57
1.23
26,398.85
3536.22
7.47

COMMON SIZE ANALYSIS

OPTO-CIRCUITS
Income
Net Sales
Other Income
Total Income

69925.35 100.33%
-227.27
-0.33%
69698.08 100.00%

Expenditure
Manufacturing Expenses
Administartive & Selling Expenses
Financial expenses
Other Expenses
Total Expenses

40130.24
2219.07
2200.26
661.15
45210.72

57.58%
3.18%
3.16%
0.95%
64.87%

PBDIT
Interest
PBDT
Depreciation
PBT
Tax
PAT

27348.77
2200.26
25148.51
661.15
24487.36
382.99
24104.37

39.24%
3.16%
36.08%
0.95%
35.13%
0.55%
34.58%

POLYMED
25975.39
28.08
26003.47

99.89%
0.11%
100.00%

8165.5
4227.15
501.08
7915.8
20809.53

31.40%
16.26%
1.93%
30.44%
80.03%

5193.94
591.99
4601.95
1296.86
3305.09
977.58
2327.51

19.97%
2.28%
17.70%
4.99%
12.71%
3.76%
8.95%