Ratio Analysis

Time Series Analysis Cross Sectional

Analysis

Time series Analysis

Current Ratio=Current Assets/Current Liabilities

2011 .74 times

2010 .70 t

2009 .70 t

Current Ratio0.68

0.7

0.72

0.74

0.76

12

3

Current Ratio

Current Ratio

Quick Ratio=Current Assets-Inventory/Current

Liabilities

2011 .51 t

2010 .50 t

2009 .51 t

Acid Test Ratio0.495

0.5

0.505

0.51

12

3

Acid test Ratio

Acid Test Ratio

Inventory turnover=CGS/Inventory

2011 10 t

2010 9 t

2009 8 t

0

1

2

3

4

5

6

7

8

9

10

1 2 3

ACTIVITY RATIO

Inventory Turnover Ratio

Avg.collection Period=A.R/Avg sale per day

2011 74 Days

2010 86

2009 79

Avg. Collection Period65

70

75

80

85

90

1 2 3

Avg. Collection Period

Avg. Collection Period

Debt Ratio=total liability/total Assets

2011 67.08%

2010 60.75%

2009 63.92%

Debt Ratio 56

58

60

62

64

66

68

12

3

Debt Ratio

Debt Ratio

Gross profit margin=G.P/Sales

2011 9.25%

2010 13.41%

2009 14.65%

0

2

4

6

8

10

12

14

16

1 2 3

G.P Ratio(%age)

G.P Ratio(%age)

N.P margin=N.P/sales

2011 .80%

2010 3.17%

2009 1.67%

0

0.5

1

1.5

2

2.5

3

3.5

1 2 3

N.P Ratio(%age)

N.P Ratio(%age)

EPS=net income/No. of shares

2011 2.41 Rs.

2010 7

2009 3.64

0

1

2

3

4

5

6

7

1 2 3

Earning Per Share

Earning Per Share

time series Analysis

Current Ratio=Current Assets/Current Liabilities

2011 .67 t

2010 .80 t

2009 .76 t

0.6

0.62

0.64

0.66

0.68

0.7

0.72

0.74

0.76

0.78

0.8

1 2 3

Current Ratio

Current Ratio

Quick Ratio=Current Assets-Inventory/Current

Liabilities

2011 .37 t

2010 .47 t

2009 .45 t

0

0.05

0.1

0.15

0.2

0.25

0.3

0.35

0.4

0.45

0.5

1 2 3

Acid test Ratio

Acid Test Ratio

Inventory turnover=CGS/Inventory

2011 5.04 t

2010 4.17 t

2009 4.17 t

Inventory Turnover …0

1

2

3

4

5

6

1 2 3

Inventory turnover Ratio

Inventory Turnover Ratio

Avg.collection Period=A.R/Avg sale per day

2011 30.88 Days

2010 40.60

2009 51.58

0

10

20

30

40

50

60

1 2 3

Avg. Collection Period

Avg. Collection Period

Debt Ratio=total liability/total Assets

2011 24%

2010 34%

2009 42%

0

5

10

15

20

25

30

35

40

45

1 2 3

Debt Ratio

Debt Ratio

Gross profit margin=G.P/Sales

2011 15.15%

2010 18.71%

2009 14.89 %

0

2

4

6

8

10

12

14

16

18

20

1 2 3

G.P Ratio(%age)

G.P Ratio(%age)

N.P margin=N.P/sales

2011 4.05%

2010 2.60%

2009 (520)%

N.P Ratio(%age)

-6

-4

-2

0

2

4

6

1 2 3

N.P Ratio(%age)

N.P Ratio(%age)

EPS=net income/No. of shares

2011 2.20 Rs.

2010 1.91

2009 (3.02)

-4

-3

-2

-1

0

1

2

3

1 2 3

Earning Per Share

Earning Per Share

time series Analysis

Current Ratio=Current Assets/Current Liabilities

2011 .622 t

2010 .638 t

2009 .622 t

0

0.1

0.2

0.3

0.4

0.5

0.6

0.7

0.8

0.9

1 2 3

Current Ratio

Current Ratio

Quick Ratio=Current Assets-Inventory/Current

Liabilities

2011 .19 t

2010 .387 t

2009 .19 t

Acid Test Ratio0

0.1

0.2

0.3

0.4

12

3

Acid test Ratio

Acid Test Ratio

Inventory turnover=CGS/Inventory

2011 13.4 t

2010 8.89 t

2009 7.14 t

Inventory Turnover …0

5

10

15

1 2 3

Inventory turnover Ratio

Inventory Turnover Ratio

Avg.collection Period=A.R/Avg sale per day

2011 7.51 Days

2010 18.31

2009 7.14

0

2

4

6

8

10

12

14

16

18

20

1 2 3

Avg. Collection Period

Avg. Collection Period

Gross profit margin=G.P/Sales

2011 .09%

2010 .12%

2009 .028%

G.P Ratio(%age)0

0.05

0.1

0.15

12

3

G.P Ratio(%age)

G.P Ratio(%age)

N.P margin=N.P/sales

2011 .632%

2010 .638%

2009 .632%

0.629

0.63

0.631

0.632

0.633

0.634

0.635

0.636

0.637

0.638

0.639

1 2 3

N.P Ratio(%age)

N.P Ratio(%age)

EPS=net income/no. of shares

EPS:

2011 18.08 Rs.

2010 15.84

2009 9.42

0

2

4

6

8

10

12

14

16

18

20

1 2 3

Earning Per Share

Earning Per Share

Current ratio:

Crescent .74 t

Kohinoor .67 t

Shadab .622 t

Crescent is in better condition than others.

Current Ratio0.55

0.6

0.65

0.7

0.75

12

3

Current Ratio

Current Ratio

Acid test Ratio:

Crescent .51 t

Kohinoor .37 t

Shadab .19 t

The liquidity condition of crescent better than others.

0

0.1

0.2

0.3

0.4

0.5

0.6

1 2 3

Acid test Ratio

Acid Test Ratio

ACTVITY RATIO:

Inventory turnover ratio:

Crescent 10 t

Kohinoor 5.04 t

Shadab 13.4 t

Kohinoor inventory ratio is bettr than others.

Activity RatioInventory Turnover …0

2

4

6

8

10

12

14

1 2 3

Activity Ratio

Inventory Turnover Ratio

Avg Collection Period:

Crescent 74 Days

Kohinoor 33.88

Shadab 7.51

Avg. Collection Period0

20

40

60

80

1 2 3

Avg. Collection Period

Avg. Collection Period

Debt Ratio:

Crescent 67.08%

Kohinoor 24%

Shadab 1%

Debt Ratio

Debt Ratio 0

20

40

60

80

12

3

Debt Ratio

Debt Ratio

Profitability Ratio:

G.P Ratio:

Crescent 9.25%

Kohinoor 15.15%

Shadab .09%

Kohinoor is better than others.

0

2

4

6

8

10

12

14

16

1 2 3

Profitability Ratio

G.P Ratio(%age)

N.P Ratio:

Crescent .8%

Kohinoor 4.05%

Shadab .632%

Kohinoor’s profit is more than others.

0

0.5

1

1.5

2

2.5

3

3.5

4

4.5

1 2 3

N.P Ratio(%age)

N.P Ratio(%age)

EPS:

Crescent 2.41 Rs.

Kohinoor 2.2

Shadab 1.08

Eps of crescent is more than others.

0

0.5

1

1.5

2

2.5

3

1 2 3

Earning Per Share

Earning Per Share

Financial statement of crescent, Koh_e_noor and

shadab textile mill for the year of :

2009

2010

2011