8aLlo Analysls !klM T_: T1o].

J:nI 11DnI
Cb[ecLlve of Analysls 8aLlo Lo be compuLed 8aslc ComponenLs
a) orL 1erm
llnanclal oslLlon
1esL Cf LlquldlLy
1 CurrenL 8aLlo CurrenL AsseLs/ CurrenL LlablllLles
2 Culck or Acld 1esL
or Llquld 8aLlo
Llquld(qulck) AsseLs/ CurrenL LlablllLles
3 AbsoluLe Llquld
8aLlo
AbsoluLe Llquld AsseLs/ CurrenL LlablllLles
4 lnLerval Measure Culck AsseLs/ Avg ually Cas operaLlng
Lxpenses
b) CurrenL AsseL
MovemenL
1 lnvenLory 1urn over
8aLlo
CCC/ Avg lnvenLory (lf Avg lnvenLory noL
glven conslder closlng sLock)
2 uebLors or
8ecelvable
1urnover 8aLlo
neL CredlL Annual ales/ Avg uebLor
3Avg CollecLlon
erlod
360/ uebLors CollecLlon erlod ( lf lL ls
menLloned Len conslder also 363 days as
per requlremenL)
4CredlLors or
ayable 1urnover
veloclLy
neL CredlL Annual urcases/ Avg
CredlLor
3Avg aymenL
erlod
360/CredlLors 1urnover 8aLlo
6Worklng CaplLal
1urn over 8aLlo
CosL of ales or ales / neL Worklng
CaplLal
C Analysls of Long
1erm llnanclal
oslLlon
1 uebL LqulLy 8aLlo CuLslders lund / areolders lund
(ere formula may be canged as per
caplLal sLrucLure)
2 Long 1erm uebL
Lo equlLy 8aLlo
Long 1erm uebL / are olders' fund
3roprleLary or
LqulLy 8aLlo
are Polders' lund/ 1oLal AsseLs
4` olvency 8aLlo 1oLal LlablllLy Lo ouLslder/ 1oLal AsseLs
3 llxed asseLs Lo
neL worL 8aLlo
llxed asseLs (afLer uepreclaLlon)/are
Polders' fund
6 llxed AsseLs Lo
Long 1erm uebL
llxed AsseLs (afLer uepreclaLlon)/ Long
Lerm uebL
7 CurrenL AsseLs Lo
owners' fund
CurrenL AsseLs/ are Polders' lund
8 lnLeresL Coverage
8aLlo
L8l1/ lnLeresL Carged
9 1oLal Coverage or
llxed Carge
Coverage
L8l1/1oLal llxed Carged
10 reference
ulvldend
Coverage 8aLlo
L8l1/ reference ulvldend



8aLlo Analysls !klM T_: T1o]. J:nI 11DnI

d Analysls of roflLablllLy 1 Cross roflL 8aLlo Cross roflL/ neL ales x 100
2 CperaLlng 8aLlo CperaLlng CosL /neL ales x 100
3 expenses 8aLlo arLlcular Lxpenses 8aLlo/ales x100
4 neL roflL 8aLlo A1/neL ales x 100
3 CperaLlng roflL 8aLlo CperaLlng roflL / neL ales x100
Cver All roflLablllLy 8eLurn on lnvesLmenL or
neL WorL
A1/are Polders' lund x100
8eLurn on LqulLy CaplLal A1 ref ulvldend /ald up CaplLal x 100
Larnlng er are A1 ref ulvldend/ no LqulLy ares
8eLurn on AsseLs A1/ Avg 1oLal AsseLs
CaplLal 1urnover 8aLlo ales or CosL of ales/ CaplLal Lmployed
llxed AsseLs 1urnover
8aLlo
CCC or ales / llxed AsseLs
MarkeL 1esL or valuaLlon
8aLlo
ulvldend ?leld 8aLlo ulvldend er are/ MarkeL value per
are
ulvldend ayouL 8aLlo u / L
rlce Larnlng 8aLlo M/ L
Larnlng ?leld 8aLlo L/ M
MarkeL value Lo 8ook
value 8aLlo
MarkeL value er are / 8ook value per
are
MarkeL prlce Lo cas flow
8aLlo
MarkeL rlce per sare/ cas flow pr sare
e) Analysls of caplLal
LrucLure
CaplLal Cearlng 8aLlo Lq are caplLal + 8eserve urplus $
ref are Cap+ Long 1erm debL bearlng
flxed lnLeresL
1oLal lnvesLmenL Lo Long
1erm LlablllLles
are olders' lund + Long 1erm Llb/
Long 1erm Llb
8eserve Lo are olders'
lund 8aLlo
8eserve / are Polders ' lund x 100
llnanclal Leverage L8l1/ L8l1lnLeresL ref ulvldend
CperaLlng Leverage ConLrlbuLlon / L8l1
ConLrlbuLlon ales varlable CosL