CHAPTER 5

FINANCIAL ANALYSIS

PARTICULARS 2022 2023 2024 2025 2026

SALES: 9,764,160 10,252,368 10,764,986.4 11,303,235.72 11,868,397.51
LESS: COST OF 8,386,465.44 8,805,788.71 9,246,078.15 9,708,382.06 10,193,801.17
GOOD SOLDS
(including
purchases)
GROSS PROFIT 1,377,694.56 1,446,579.29 1,518,908.25 1,594,853.64 1,674,596.34
LESS: OPERATING 907,574.62 947,994.62 984,850 1,027,768.99 1,072,823.41
EXPENSES
LESS: 30,380.7 30,380.7 30,380.7 30,380.7 30,380.7
DEPRECIATION
EARNING BEFORE 470,119.94 498,584.97 534,058.25 567,084.67 601,772.93
TAX
LESS: TAXES 117,529.99 124,646.24 133,514.56 141,771.17 150,443.23
(25%)
EARNING AFTER 352,589,95 373,938.73 400,543.69 425,313.5 451,329.7
TAX

LIQUIDITY RATIO

CURRENT RATIO

PARTICULARS 2022 2023 2024 2025 2026

CURRENT ASSET 649,630.25 857,905.29 884,510.25 909,280.08 935,296.3

CURRENT 652,500 652,500 652,500 652,500 652,500

LIABILITIES
CURRENT 0.99 1.31 1.35 1.39 1.43
RATIO

QUICK RATIO

PARTICULARS 2022 2023 2024 2025 2026

QUICK ASSETS 399,143.69 594,894.4 608,348.82 619,310.58 630,828.32
CURRENT 652,500 652,500 652,500 652,500 652,500
LIABILITIES
QUICK RATIO 0.61 0.91 0.93 0.95 0.97
 SOLVENCY RATIO

DEBT EQUITY RATIO

PARTICULARS 2022 2023 2024 2025 2026

DEBT 352,589.95 370,219.45 388,730.42 408,166.94 428,575.29
EQUITY 352,589.95 373,938.73 400,543.5 425,313.5 451,329.7
DEBT EQUITY 1 0.99 0.97 0.95 0.94
RATIO

FINANCIAL LEVERAGE

PARTICULARS 2022 2023 2024 2025 2026

TOTAL ASSETS 1,005,089.95 1,026,438.73 1,053,043.69 1,077,813.5 1,103,829.7
EQUITY 352,589.95 373,938.73 400,543.5 425,313.5 451,329.7
FINANCIAL 285.06% 274.49% 262.90% 253.42% 244.57%
LEVERAGE

PROFITABILY RATIO

OPERATING PROFITABILITY RATIO

PARTICULARS 2022 2023 2024 2025 2026

OPERATING 439,739.24 468,203.97 503,677.55 536,703.95 571,392.23
PROFIT
NET SALES 9,764,160 10,252,368 10,764,986.4 11,303,235.72 11,868,397.51
OPERATING 4.50 4.56 4.67 4.74 4.81
PROFIT RATIO

NET PROFIT RATIO

PARTICULARS 2022 2023 2024 2025 2026

NET PROFIT 352,589.95 373,938.73 400,543.69 425,313.5 451,329.7
NET SALES 9,764,160 10,252,368 10,764,986.4 11,303,235.72 11,868,397.51
NET PROFIT 3.61 3.65 3.72 3.76 3.80
RATIO
 RETURN OF EQUITY

PARTICULARS 2022 2023 2024 2025 2026

NET PROFIT 352,589,95 373,938.73 400,543.69 425,313.5 451,329.7
EQUITY 352,589.95 373,938.73 400,543.5 425,313.5 451,329.7
RETURN ON
EQUITY

RETURN ON CAPITAL EMPLOYED

PARTICULARS 2022 2023 2024 2025 2026

EBIT 470,119.94 498,584.97 534,058.25 567,084.67 601,772.93
CAPITAL 399,143.69 594,894.4 608,348.82 619,310.58 630,828.32
EMPLOYED
RETURN ON 117.78% 83.81% 88.51% 91.57% 95.39%
CAPITAL
EMPLOYED

OPERATIONAL EFFICIENCY

PARTICULARS 2022 2023 2024 2025 2026

GROSS 1,377,694.56 1,446,579.29 1,518,908.25 1,594,853.64 1,674,596.34
INCOME
OPERATING 9,764,160 10,252,368 10,764,986.4 11,303,235.72 11,868,397.51
PROFIT
OPERATIONAL 14.11% 14.11% 14.11% 14.11% 14.11%
EFFICIENCY