.

Shot TosSolvenc Rabios (***

A) Liquidily Raios
Qvent Ratio Cuont As8ets
rrort Liabilibies
ldeal mtio 9.1

Qwsk Raio Liquid / @uisk Assats

tiqtid Ratio Liqtid quick liabiities
Add-Tast Rodio
CA C Stock+ Propaid Enpengôs)
Cldeol Ratio :1) CL- CBank Oyesdrat t Oukstardinq enpens09 )
Cash in ash a haatot able
3. ash Raio +
Secuities
hand bank
Absoluo Liquid Raho
Cussent Labilities
(ldeal RaHo 0.5 1)

Curet Assets Cuser iabilities

as io hand Bank Oy@adsal
Cash a bank Cooditors
Closing etock Bills Pauables
Rac mateaiaS
Woay -i0- proqres .Oukstanding enpanses
Roishod Goods P'so-ocened ioeomDe
Dobtors less RDD PoovigioD fos axaion
Prdpasod otvidond
Bills Receinables
ghoot-4osm loans
Propaid Expanses
Masketable secuities
Chaken)
Shoot-Jaom loans
Cgiven)
8) Pro tability Rabios ()
) Reladad + Sales
Gross opit. « joo
ross Proit Raio Not goles

Net Pro jo0

2. Net Aooft Raio
Ne Salas

Goods Gposaling
ast of
9.Oparaing Ralio Sokl C OG)
Ne Sales

S Sales GP
Direcd enpersas
-

Closinq stot
etock + Purchaseg +
co G=Opaning Solinq & Dishibuion
oftce/ Administsaive
Operai ng expenseo
expahses expanses
Discouot
Sales Tota Salo9 -Galos Ratuons
- Cash
Ne
-

comhioq Proit Opesain9

oco = t00 Raio
looy,_Opem

Pooit OR Psofit= Raio

Ratio AO O Raio
Net Sales

Non-Oposaing
Oposaing Poolit Nos Proft + Non-Qpesali09
Epenses ncome2
-

No)-Openain9 Loss by ioe, toss by tHeH

Mpensas Loss on sale of assals (investments
Non-Opesain9= Poot on sole ol asseBs/inyes tment
Incoms
Sales
enaHng Pooht Al Op erpsop: Proht-GP-Other Op.0ps
-

5 Aponses Raio
COGS to Sales Raio CoGS
Ne Sales

b Ofico enpensQs offca exps

-\oO
Sales Raio Not 9al es

Selling DisBoibudioo S&D expS

enpensas te Sales RoHo Net Sales
 ) RelaBoc to Oyosal Inye etroveri
Retun on Asses
rolt beloro 1rterast
oa arnaible fsseBe

Itangible ficitiou19
Total Tangi ble Tota
AS$ks Assoks Assei
AssQs

Intangible Asscls» Goodwil), Pabent, Oopy oigbts, License

Haihous Assoks- Poaliminay expanses,P4L Mc CDr balane

Discout 'on lssue o gharos Oebertures

2. Redun on apita Employed PeIT

Os Rotuan on Investmant apita) Cnployed

kands + Borvowed funds

apital &mployed =Owned Debentur
=/Equity Share PreBeren co She, Reseve +PL+lars
Capita pita
OK
OR Total AssaBs- Qurard iabilities
liabilities CaoTent lablities
OR =To
R
red Asschs 4 Wobing apital
3 Rebu on Shaneboldess Fund reit aheo CPAT xloo
ghaooho ldess fund

Shav oldaxS andapital Employed 8oTOwed fands

=
Equitu 9hase, Prefasonce Shaso
Capital Capta +ReugOD +PÅL Nc}|
ichhot sala-
PAT = Not Profit nterest on
-"BopTeLDed funds Taa
ax

.Rabtysrn on jutH PAT-Preforenue DNidend

Xloo
Sharehod ers fun bguity Shascholdes Rund

E Sh Fund sharebolders fund Prelerence 9hose apital fA

=
i h 9hare apital + Resenves Pt c
Hebhouy aes
Profcrence Dividend f. of Preferenca Shae apitol
 Nobios mitney Rakos
o R a k a s / Aciih
Ratas/ Velooi

Asse-Honagemer
Shot-Tem Tunreve
ko Tenes)

1.8Stodk enove« Rao as CoGS er Sale9

aio Avemge gock

enkem Tunove
Opening odk 4 Cosinq stoc
Avenage
Nel Credtt Sales
Debtoas Tunoves Raio m

Average Cabtoxs

Rekns ash Distoar

Sales -9ake
Net e d ales t t a ades -ash
Dcbtos Bills Recelvabes
Debtors
Debloxs Openiq Debtoxs t Ckasing Deblorr
Average

Avemge lecion pasiod 96S Cin days)

DTR

8- Cscdiiows Tunovecs Ralio vedit pasehases

Avarage Oditors
Tota puschases - Chsb purehases
-

Porehase Rchuns
Csed purchases =

Creditoe reditors + 8ils ayables

Average Cveditors Oponida reditors +Cbsing Credifoa*
2

4.Curecnt Assels Tuonoves Rako osh 9ales or Sales

Current Asseds

s.Woting apital Tuno vas Raio (as of Sales os Sales

Woakingpita
Working apital GuTrent Asseks -Qaent Liobilitier

365S
Avemge Paymest poeiod - io days)
cTR
tong:Tos unevos Raias
ost of &aJes os Sal
.Tota As8ohs Ttnoyos RaHo
Total Ass ets
Sale
Cost oX Sales or
Toal Tangible Asses

07 Sales
2. HzedAS.oBs Tuoroves Ratio s t o Sales
Net Ared Assols

Targl ble Intang'ble Assehs

Nel Aaod Assoks t

9 Capital Turnovos Raio

S Cost of SaJog os 8ales
CapHal Empbyed

Turnovors
CoGS
8tock/Invelory Tunevoo Rabios
Raio Csedit 9gades
. Debtoss yonoves
Crosit purehgses
3 Crditors uonoves Raho
4. Resk al 0aiopS Cast salesf
Sales caonot b oledated rom giyen
COGS or och o
Tunoyes
io tHe prtblam, Salas to ba taken qs
dad
Sales Osealit Salo
8ales giyen, the Total
=

N o ash Cseclit purhas es

Purehasas
Toa
purchases, then
N o ash
rodiBoas
Dabfoms o Opening
Opaninq
F No Opaning Slock,
are gNen, then
tock
stock - Averaqe
Closin Debfors
Debtors = Ayeraqe
Clasina Coditors
Oraditors = Avemge
Closing
 jerage Kdios asital uhco Ralios/ long-fesm
Bvany

Entorna Eqeities
Debt- kqtwhy atio long-onm Debts or ntornal Equittes
Eqity

Cuon Liahbilities
Extoonal Eqeuities = lonq-Tosm
bebts +

Raio haeholdoss fands

2.Pbopoieary Tolal Tacqible Assehs

Shase
Tost) DebBs + Prolosonce
Geaoing Ratio Long
3 Capital Capital
Equity haoohokdes Pund

Rad AssetsS
. noc Assoks to No4 Woath Raio =

Net Woeth

$eoBe Frund
Fr to fropoiahary
Rahio

SInterast Covoraae Raio » PBIT

Axed Ioteresk Charges
 Marke Test
,
0Yalu akion Rotos
Intorest
Covarage Raio PBIT
tero or
Borot0ed fud
. Covc for
Psooronea Dnidond PAT
Preforoneo olyidend
9 Dvidond tiald
RaioDyidand
Markel
pen share
Nalue pos chare

Dividond pos ehareDividend paid to Ea gharahold og

No of shares

Dividend pay-ou ralio Dividend

=
pos shase Des)
Laning pos Share CEPS)

6
Eaning pes shae PAT Prekarenco Diyidand
No- of Eqity Shares

7 Paice - &qrninq RaHo

MQyel paice pos share CHPS)
CPJE Taio)
Laoning por share CEPS)

8 Laonin9 ield Raio Eqoninq pos shae CEPS

are paice poa shae (MPS)

PAT- Prehsonca Dividand

9.Equihy 9haseholdeS ovrage
Eauhy Dividend

bqu hasabolders fund

ghase
lo Book- VaJue por
No- of &w Shares
9taement of Prphit
Sales
LesS OGS
Op S t
CHPurchas e8

)C SSE

Los Op Exps
Oporana Proht
Ade Non-Op Income
Less Nan-qp ps
PBIT
Less tolemsr
POT

PAT
Less Pref- Dividend

ProHt avaijable for EsH

Loss uh ividend
Reained Eqrnin
LessResony@a

Surplus