CLASSIFICATION OF RATIOS FINANCIAL RATIOS

LIQUIDITY RATIOS i) Current Ratio ii) Quick Ratio iii) Cash Ratio iv) Interval Measure v) Net Working capital Ratio

LEVERAGE RATIOS i) Total Debt Ratio ii) Debt-Equity Ratio iii) Capital Employed to Net Worth Ratio iv) Fixed Assets to Net Worth Ratio v) Total Liabilities to Total Assets Ratio vi) Interest Coverage Ratio

ACTIVITY RATIOS i) Inventory Turnover Ratio ii) Inventory Holding Ratio iii) Debtors Turnover Ratio iv) Debt Collection Period v) Creditors Turnover Ratio vi) Debt Payment Period vii) Assets Turnover Ratio viii) Working Capital Turnover Ratio

PROFITABILITY RATIOS i) Gross Profit Ratio ii) Net Profit Ratio iii) Operating Expense Ratio iv) Cost of Goods Sold Ratio

TYRESOLES (INDIA) PVT. LTD.

COMPARATIVE BALANCE SHEET
Particulars LIABILITIES & CAPITAL Current Liabilities & Provisions Secured Loans Unsecured Loans Capital Reserve & Surplus TOTAL ASSETS Current Assets Net Fixed Assets TOTAL 2002-03 15469580 6268253 2281850 1000200 8283829 33303712 23699716 9603996 33303712 2003-04 14098198 6452986 4957024 1000200 7761000 34269408 20230571 14038837 34269408 Change (-) 1371382 (+) 184733 (+) 2675174 0.00 (-) 522829 (+) 965696 (-) 3469145 (+) 4434841 (+) 965696 Percentage (-) 8.86% (+) 2.94% (+) 117.23% 0.00 (-) 6.31% (+) 2.89% (-) 14.63% (+) 46.17% (+) 2.89%