INCOME ST

Ratios Formulae
COGS (% OF REVENUE) COGS/REVENUE
GROSS PROFIT (%) GROSS PROFIT/REVENUE
EBITDA (%) EBITDA/REVENUE
EBIT (%) EBIT/REVENUE
EBT (%) EBT/REVENUE
TAX (%) TAXES/EBT
EAT (%) EAT/REVENUE

BALANC
RATIOS FORMULAE
LIQUIDITY RATIOS
CURRENT ASSETS CURRENT ASSETS/CURRENT LIABILITIES
QUICK RATIO (CURRENT ASSETS - INVENTORY)/CURRENT LIABILITIES
LEVERAGE RATIOS
Debt-Equity ratio Debt/Equity
Debt-Capital ratio Debt/(Debt + Capital)
Debt- EBITDA ratio Debt/ EBITDA
Interest coverage ratio EBIT/ Interest
EFFICIENCY RATIOS
Inventory Turnover COGS/ Avg. Inventory
Working Capital Current assets - Current Liablities
AR Days (Avg AR/ Avg. Sales in a Year) x 365
AP Days (Avg AP/ Avg. COGS in a Year) x 365
Assets Turnover Sales/ Total Assets

NOTE:
RS. IS IN CRORES
THE COMPANY DOES NOT HAVE ANY INVENTORY HENCE THE CURRENT RATIO AND THE QUICK RATIO ARE THE S
 INCOME STATEMENT RATIOS ANALYSIS
Answers
6311/7968 79.20
1657/7968 20.80
1809/7968 22.70
1549/7968 19.44
1499/7968 18.81
389.74/1499 26.00
1109.26/7968 13.92

BALANCE SHEET RATIOS ANALYSIS

ANSWERS

4575/1592 2.87
4575-0/1592 2.87

538/4319 0.124
538/(538+4319) 0.11
538/1809 0.297
1549/50 30.98

-
4,575- 1,592 2983
(1356.5/7,866) x 365 63 days
(261/6497) X 365 14.67 days
7,968/6,361 1.252

RATIO AND THE QUICK RATIO ARE THE SAME

STATEMENT RATIOS ANALYSIS
Analysis
Here 79.2% of the cost is taken out of revenue which leaves a lower revenue, company can try to reduce its cost and make this ratio lo
epicts that 20% of gross profit out of revene of a company, the company could aim toincrease this ratio by minimising its cost and increasi
This ratio divides the EBITDA by a company's net sales, which becomes more favourable with increase in ratio
This ratio excludes depreciation and amortisation from EBITDA by company's net sales, it has a decent ratio and is favourable on a higher
picts the earnings/profits before taxes by a company's revenue. Mindtree has decent earnings and could take new initiatives to increase i
The tax ratio tends to tell the tax rate which Mindtree pays, it can make use of few loopholes in order to lower its tax rates
he earnings left after paying all the taxes,interests and deducting depreciation and amortisation which shows the financial performance of

NCE SHEET RATIOS ANALYSIS

ANALYSIS

e liquidity of the company of how well the current assets are able to cover its current liabilities, here the ratios is quite good and depicts th

The ratio shows that the company does not depend too much on borrowings.
The company's debts make up only a small portion of it's capital. This means it has a lower liabilty of paying debts.
This ratio is quite low which shows that the company is in a good positon to pay off it's debts.
This ratio is quite high which implies that the company is in a good postion to meet its interest payment obligations.

The company has not reported any inventory.

The company has sufficient funds to meet it's short term requirements.
This is quite a high number which shows that collection from debtors takes too long.
This is a low number which shows that the company is paying it's creditors on time.
The ratio shows that the company is efficiently using its assets to generate sales but there is scope for more improvement.
 THROUGH RATIOS:
make this ratio lower standardizing
cost and increasing its profits
financial wealth of companies
n ratio
rable on a higher side. MARCH 31,2020 MARCH 31,2021
ves to increase its earnings further.
COGS (COST OF REVENUES)- 6683 6311
its tax rates Revenue (SALES) 7764 7968
l performance of the company. GROSS PROFIT 1082 1657
EBITDA 1158 1809
EBIT (EBITDA - DEP AND AMORT) 883 1549
EBT (EBIT-INTEREST) 830 1499
TAXES 199.2 389.74
EAT (EARNINGS AFTER TAX) 630.8 1109.26
CURRENT ASSETS 3254 4575
od and depicts the worthiness of theCURRENT
companyLIABILITIES 1323 1592
ACCOUNT RECEIVABLES 1,439 1,274
ACCOUNT PAYABLES 255 267

mprovement.