Following information has been extracted from 2016-17 Ind As Annual Report of the company

Particulars 2014-15 2015-16 2016-17

Current Assets:
Inventories 3777 4542 4554
Financial Assets-
1. Trade Recievables 5331 6823 4982
2. Cash and Cash Equivalents 5406 5161
3. Other Financial Assets 822 914
Other Current Assets 1363 1308
Total 9108 18956 16919

Current Liabilities:
Financial liabilities-
1. Borrowings 0 0
2. Trade payables 4866 5406 5061
3. Other Financial Liabilities 865 1110
Other Current Liabilities 3291 2871
Provision for Taxation (net of advances) 891 442
Provisions 700 642
Total 11153 10126

Revenue From Operations:

1. Sale of Products (including excise duty) 21512 22189
2. Sale of services 15211 12978
3. Other operating revenues 266 312
Total 36989 35479

Current Ratio: 1.700 1.671

Quick Ratio / Acid Test Ratio: 1.292 1.221
Times 5.382 7.059
Revievables turnover ratio
Days 68 52

Anyalse :
1) As we can see the current ratio of the company 2015-16 is 1.69 times and 2016-17 is 1.67 times, so we can see t
Cash and cash equivalent has reduced , and trade receviable also reduced it has been slightly difference by 0.2 o

2) The quick ratio of 2015-16 is 1.29 and 2016-17 is 1.22 it has been reduced due to increment in inventory.

3) Receviables turnover ratio of 2015-16 is 5.38 times and 2016-17 is 7.05 times , it means we are collecting
2015-16 is 68 days and 2016-17 is 52 days so it has been reduced by 16 days it's good for the company. A
ny

67 times, so we can see the current ratio has been reduced approx 0.2 , which goes by our current assest.
ghtly difference by 0.2 on current ratio.

ment in inventory.

eans we are collecting more from the debtors in terms of days intitled
ood for the company. As we are collecting in less times.