Name Types

Current Ratio
Quick Ratio
Liquidity Ratio Cash Ratio/Absolute Liquidity
Ratio

Net Working Capital(Rs. -Cr)

Gross Profit Ratio(%)

Net Profit Ratio(%)
Profitability Ratio
ROI(%)
ROE(%)

Debt- Equity Ratio

Leverage(Capital
Gearing) CE to NW Ratio
Net debt to EBITDA

Coverage Ratio Interest Coverage Ratio

Inventory Turnover Ratio

Debtors Turnover Ratio

Turnover Ratio's Ratio
Working Capital Turnover ratio
Total Asset Turnover ratio
Fixed Asset Turnover ratio

Earnings Per Share (E. P. S.)

Dividend Per Share (D. P. S.)

Investors Ratio
Dividend Pay-out Ratio (D/P
Ratio)

Price Earnings Ratio (P/E Ratio)

Dividend yield
 Formula

Current Ratio = Current Assets / Current Liabilities 

Quick Ratio = (Current Assets – Inventory) / Current Liabilities
Cash Ratio = Cash and marketable securities / Current Liabilities =
(Cash and cash equivalents + Bank Balances other than cash) / Current Liabilities
Net Working Capital = Current Assets – Current Liabilities (excluding short term
bank borrowing)

Gross Profit Ratio = (Gross Profit / Net Sales) * 100

Net Profit Ratio = (Net Profit (PAT) / Net Sales) * 100
ROI = (Profit Before Interest and Tax (PBIT) / Total Capital Employed) * 100
ROE = ((PAT- Preference Dividend )/ Shareholders’ Funds) * 100

Debt- Equity Ratio = Total Debt / Net Worth

CE to NW Ratio = Capital Employed / Net Worth
Net debt to EBITDA = (Total debt - (Cash + Cash Equivalents)) / EBITDA

Interest Coverage Ratio = PBIT / Interest

Inventory Turnover Ratio (sales expressed as no of times of inventory)

= Cost of Goods Sold / Average Inventory
Debtors Turnover Ratio (sales expressed as no of times of debtors)
= Net Credit Sales / Average Receivables
Working Capital Turnover ratio = Net sales / Working Capital
Total Asset Turnover ratio = Net sales / Total Asset
Fixed Asset Turnover ratio = Net sales / Fixed Asset
Earnings Per Share (E. P. S.) = Profit Attributable To Equity Shareholders / No. of
Equity Shares Outstanding
= Profit After Tax - Preference Dividend / No. of Equity Shares Outstanding

Dividend Per Share (D. P. S.) = Total Equity Dividend / No. of Equity Shares
Outstanding
Dividend Pay-out Ratio (D/P Ratio) = (Dividend per share (DPS) / Earnings per
share (EPS)) * 100
Price Earnings Ratio (P/E Ratio) = Market Price Per Equity Share / Earnings Per
Share
Dividend yield = (Dividend Per Share / Market Price Per Share) * 100
 Year 2018-19 Year 2017-18 Remarks

Ratio Ratio
0.9045 0.9413
0.5100 0.5164
0.0379 0.0304

1027.79 618.29

2.2531 3.2565
17.1118 16.3842
5.3930 7.4461

1.0766 0.8796
1.1490 1.3582
3.9601 3.5781

1.5400 1.9877

Value of Cost of goods

sold not available
Value of Net Credit
Sales not available
3.1878 4.8708
0.7696 0.7540
2.9311 2.6836
12.0265 15.9773

2.9993 1.2496

24.9390 7.8209

18.5424 13.4297

1.3450 0.5824