COMMON SIZE BALANCE SHEET

2018 2019
PARTICULARS AMOUNT % CHANGE AMOUNT
EQUITY AND LIABILITY:
SHARE CAPITAL 1119.86 4.1 1119.86
RESERVES AND SURPLUS 14064.93 51.9 19064.13
SECURED LOAN 11895.64 43.9 6180.57
UNSECURED LOAN 0 0 22.54
TOTAL LIABILITES 27080.42 100 26458.79

ASSETS:
GROSS BLOCK 4020.99 14.8 1820.29
LESS: ACC. DEPRECIATION 79.41 0.3 108.03
NET BLOCK 3941.57 14.5 1712.26
CAPITAL WORK IN PROGRESS 15.17 0.05 18.8
INVESTMENTS 10200.92 37.6 9627.79
INVENTORIES 9731.64 35.9 11357.26
SUNDRY DEBTORS 404.91 1.5 170.8
CASH AND BANK 1008.85 3.7 3612.83
LOANS AND ADVANCES 7644.37 28.2 10655.63
TOTAL CURRENT ASSESTS 18789.77 69.38 25796.52
CURRENT LIABILITES 5826.01 21.5 10651.55
PROVISIONS 41.01 0.15 45.04
TOTAL CURRENT LIABLITIES 5867.02 21.6 10696.59
NET CURRENT ASSESTS 12922.75 47.7 15099.93
TOTAL ASSETS 27080.42 100 26458.79

COMMON SIZE INCOME STATEMENT

2018 2019
PARTICULARS AMOUNT % NET SALES AMOUNT
NET SALES 3055.9 100.0 3295.39
OTHER INCOME 747.8854 24.5 413.3759
TOTAL INCOME 3803.79 124.5 3708.77

MANUFACTURING EXPENSES 1492.78 48.8 1602

PERSONAL EXPENSES 143.88 4.7 197.71
SELLING EXPENSES 43.84 1.4 48.12
ADMINISTRATIVE EXPENSES 301.87 9.9 230.49
TOTAL EXPENDITURE 1982.37 64.9 2078.32
OPERATING PROFIT 1073.53 35.1 1217.07
EBITDA 1821.42 59.6 1630.44
LESS: DEPRECIATION 131.82 4.3 124.86
EIBIT 1689.6 55.3 1505.58
LESS: INTEREST 1023.49 33.5 739.94
EBT 739.94 24.2 765.64
LESS: TAX 180.25 5.9 78.06
PROFIT AFTER TAX 485.86 15.9 687.58
 COMPARITIV
2019 PARTICULARS
% CHANGE EQUITY AND LIABILITY:
SHARE CAPITAL
4.2 RESERVES AND SURPLUS
72 SECURED LOAN
23.3 UNSECURED LOAN
0.08 TOTAL LIABILITES
100
ASSETS:
GROSS BLOCK
6.8 LESS: ACC. DEPRECIATION
0.4 NET BLOCK
6.4 CAPITAL WORK IN PROGRESS
0.07 INVESTMENTS
36.3 INVENTORIES
42.9 SUNDRY DEBTORS
0.64 CASH AND BANK
13.6 LOANS AND ADVANCES
40.2 TOTAL CURRENT ASSESTS
97.49 CURRENT LIABILITES
40.2 PROVISIONS
0.1 TOTAL CURRENT LIABLITIES
40.4 NET CURRENT ASSESTS
57.06 TOTAL ASSETS
100

NT COMPARITIVE I
2019 PARTICULARS
% NET SALES NET SALES
100 OTHER INCOME
12.5 TOTAL INCOME
112.5
MANUFACTURING EXPENSES
48.6 PERSONAL EXPENSES
6.0 SELLING EXPENSES
1.5 ADMINISTRATIVE EXPENSES
7.0 TOTAL EXPENDITURE
63.1 OPERATING PROFIT
36.9 EBITDA
49.5 LESS: DEPRECIATION
 3.8 EIBIT
45.7 LESS: INTEREST
22.5 EBT
23.2 LESS: TAX
2.4 PROFIT AFTER TAX
20.9
 COMPARITIVE BALANCE SHEET
PARTICULARS 2018 2019 ABSOLUTE CHANGE % CHANGE
Y:
1119.86 1119.86 0 0.0
LUS 14064.93 19064.13 4999.2 35.5
11895.64 6180.57 -5715.07 -48.0
0 22.54 22.54 0.0
27080.42 26458.79 -621.629999999997 -2.3

4020.99 1820.29 2200.7 54.7

TION 79.41 108.03 28.62 36.0
3941.57 1712.26 -2229.31 -56.6
OGRESS 15.17 18.8 3.63 23.9
10200.92 9627.79 -573.129999999999 -5.6
9731.64 11357.26 1625.62 16.7
404.91 170.8 -234.11 -57.8
1008.85 3612.83 2603.98 258.1
ES 7644.37 10655.63 3011.26 39.4
ESTS 18789.77 25796.52 7006.75 37.3
5826.01 10651.55 4825.54 82.8
41.01 45.04 4.03 9.8
LITIES 5867.02 10696.59 4829.57 82.3
TS 12922.75 15099.93 2177.18 16.8
27080.42 26458.79 -621.629999999997 -2.3

COMPARITIVE INCOME STATEMENT

PARTICULARS 2018 2019 ABSOLUTE CHANGE % CHANGE
3055.9 3295.39 239.5 7.8
747.8854 413.3759 -334.5 -44.7
3803.79 3708.77 -95.0 -2.5

PENSES 1492.78 1602 109.2 7.3

143.88 197.71 53.8 37.4
43.84 48.12 4.3 9.8
PENSES 301.87 230.49 -71.4 -23.6
1982.37 2078.32 96.0 4.8
1073.53 1217.07 143.5 13.4
1821.42 1630.44 -191.0 -10.5
131.82 124.86 -7.0 -5.3
 1689.6 1505.58 -184.0 -10.9
1023.49 739.94 -283.6 -27.7
739.94 765.64 25.7 3.5
180.25 78.06 -102.2 -56.7
485.86 687.58 201.7 41.5
 RATIO
Current Ratio
Quick Ratio
Long term Debt/Equity
Total Debt/Equity
Fixed Asset Turnover Ratio
Owner fund to Total Fund
Gross Profit Margin
Net Profit Margin
Adjusted EPS
Adjusted Cash EPS
Operating Margin
Return on Long Term Funds
Inventory Turnover Ratio
Adjusted Cash Margin
Long term Asset/Total Asset
 RATIO FORMULA
LIQUIDITY & SOLVENCY RATIOS
Current Ratio
Quick Ratio
Debt Equity Ratios
Long Term Debt Equity Ratio
PROFITABILITY RATIOS
Gross Profit Margin

Operating Margin
Net Profit Margin
Return on Networth
Return on Long Term Funds
EFFICIENCY RATIOS
Inventory Turnover Ratio
Total Assets Turnover Ratio
Investments Turnover Ratio
Fixed Assests Turnover Ratio
Debtors Turnover Ratio
STANDARD NORM 2019 2018
2.41 3.2
1.01 1.27
2019 2018
 COMMON SIZE BALANCE SHEET
2018
PARTICULARS AMOUNT % CHANGE
EQUITY AND LIABILITIES:
SHARE CAPITAL 101.55 1.66
RESERVES SURPLUS 2673.39 43.9
SECURED LOANS 3309.41 54.37
UNSECURED LOANS 1.72 0.02
TOTAL LIABLITIES 6086.07 100

ASSETS
GROSS BLOCK 984.8 16.18
(-) ACCUMULATED DEPRICIATION 386.86 6.35
NET BLOCK 597.94 9.82
CAPITAL WORK IN PROGRESS 160.38 2.63
INVESTMENTS 781.14 12.83
INVENTORIES 179.33 2.94
SUNDRY DEBTORS 2397.79 39.39
CASH AND BANK 197.44 3.24
LOANS AND ADVANCES 6912.21 113.57
TOTAL CURRENT ASSESTS 9686.77 159.16
CURRENT LIABILITIES 4946.66 81.27
PROVISIONS 193.5 3.17
TOTAL CURRENT LIABILITIES 5140.16 84.45
NET CURRENT ASSETS 4546.61 74.7
MISCELENIOUS EXPENSES 0 0
TOTAL ASSETS (A+B+C+D+E) 6086.07 100

COMMON SIZE INCOME STATEMENT

2018
PARTICULARS AMOUNT % NET SALES
INCOME
SALES TURNOVER 4575.08 100
OTHER INCOME 251 5.49
TOTAL INCOME 4826.08 105.49

EXPENDITURE
MANUFACTURING EXPENSES 3381.46 73.91
PERSONAL EXPENSES 437.97 9.57
MATERIALS CONSUMED 0 0.00
SELLING EXPENSES 0 0.00
ADMINISTARTIVE EXPENSES 111.77 2.44
TOTAL EXPENDITURE 3931.2 85.93
OPERATING PROFIT 643.88 14.07
EBITDA 894.88 19.56
DEPRICIATION 122.94 2.69
EBIT 771.94 16.87
INTEREST 659.97 14.43
EBT 111.97 2.45
TAX 34.44 0.75
PROFIT AFTER TAX
NCE SHEET COMP
2019 PARTICULARS
AMOUNT % CHANGE EQUITY AND LIABILITIES:
SHARE CAPITAL
151.31 3.58 RESERVES SURPLUS
1141.69 27.09 SECURED LOANS
2921.92 69.32 UNSECURED LOANS
0 0 TOTAL LIABLITIES
4214.92 100
ASSETS
GROSS BLOCK
904.81 21.46 (-) ACCUMULATED DEPRICIATIO
486.72 11.52 NET BLOCK
418.09 9.91 CAPITAL WORK IN PROGRESS
169.06 4.01 INVESTMENTS
1627.29 38.53 INVENTORIES
197.16 4.67 SUNDRY DEBTORS
3482.76 82.62 CASH AND BANK
224.4 5.32 LOANS AND ADVANCES
4108.97 97.48 TOTAL CURRENT ASSESTS
8013.29 190.11 CURRENT LIABILITIES
5953.24 141.24 PROVISIONS
59.57 1.41 TOTAL CURRENT LIABILITIES
6012.81 142.65 NET CURRENT ASSETS
2000.48 47.46 MISCELENIOUS EXPENSES
0 0 TOTAL ASSETS (A+B+C+D+E)
4214.92 100

E STATEMENT COMPA
2019 PARTICULARS
AMOUNT % NET SALES INCOME
SALES TURNOVER
4341 100 OTHER INCOME
118.13 2.72 TOTAL INCOME
4459.13 102.72
EXPENDITURE
MANUFACTURING EXPENSES
3293.24 75.86 PERSONAL EXPENSES
393.68 9.07 MATERIALS CONSUMED
0 0.00 SELLING EXPENSES
 0 0.00 ADMINISTARTIVE EXPENSES
120.69 2.78 TOTAL EXPENDITURE
3807.61 87.71 OPERATING PROFIT
533.39 12.29 EBITDA
651.52 15.01 DEPRICIATION
144.53 3.33 EBIT
506.99 11.68 INTEREST
698.91 16.10 EBT
-191.92 -4.42 TAX
-630.47 -14.52 PROFIT AFTER TAX
 COMPARITIVE BALANCE SHEET
PARTICULARS 2018 2019 ABSOLUTE CHANGE % CHANGE
ND LIABILITIES:
PITAL 101.55 151.31 49.76 49.00
SURPLUS 2673.39 1141.69 -1531.70 -57.29
LOANS 3309.41 2921.92 -387.49 -11.71
ED LOANS 1.72 0 -1.72 -100.00
ABLITIES 6086.07 4214.92 -1871.15 -30.74
0.00 0.00
0.00 0.00
OCK 984.8 904.81 -79.99 -8.12
MULATED DEPRICIATIO 386.86 486.72 99.86 25.81
K 597.94 418.09 -179.85 -30.08
WORK IN PROGRESS 160.38 169.06 8.68 5.41
ENTS 781.14 1627.29 846.15 108.32
RIES 179.33 197.16 17.83 9.94
DEBTORS 2397.79 3482.76 1084.97 45.25
D BANK 197.44 224.4 26.96 13.65
ND ADVANCES 6912.21 4108.97 -2803.24 -40.55
URRENT ASSESTS 9686.77 8013.29 -1673.48 -17.28
LIABILITIES 4946.66 5953.24 1006.58 20.35
NS 193.5 59.57 -133.93 -69.21
URRENT LIABILITIES 5140.16 6012.81 872.65 16.98
RENT ASSETS 4546.61 2000.48 -2546.13 -56.00
NIOUS EXPENSES 0 0 0.00 0.00
SETS (A+B+C+D+E) 6086.07 4214.92 -1871.15 -30.74

COMPARITIVE INCOME STATEMENT

PARTICULARS 2018 2019 ABSOLUTE CHANGE % CHANGE

RNOVER 4575.08 4341 -234.08 -5.12

COME 251 118.13 -132.87 -52.94
COME 4826.08 4459.13 -366.95 -7.60
0 0.00
TURE 0 0.00
CTURING EXPENSES 3381.46 3293.24 -88.2200000000003 -2.61
L EXPENSES 437.97 393.68 -44.29 -10.11
LS CONSUMED 0 0 0 0.00
XPENSES 0 0 0 0.00
TARTIVE EXPENSES 111.77 120.69 8.92 7.98
PENDITURE 3931.2 3807.61 -123.59 -3.14
NG PROFIT 643.88 533.39 -110.49 -17.16
894.88 651.52 -243.36 -27.19
TION 122.94 144.53 21.59 17.56
771.94 506.99 -264.95 -34.32
659.97 698.91 38.9399999999999 5.90
111.97 -191.92 -303.89 -271.40
34.44 -630.47 -664.91 -1930.63
FTER TAX