RATIO ANALYSIS

P R O F IT A B IL IT Y R A T IO S S O L V E N C Y R A T IO S ACTIVITY RATIOS MISCE LLANE OUS RAT IOS

TYPES OF RATIOS

N E T P R O F IT R A T IO R E T U R N O N E Q U IT Y R A T IO

O P E A R T IN G R A T IO G R O S S P R O F IT R A T IO

R E T U R N O N IN V E S T M E N T R A T IO

T Y P E S O F P R O F IT A B IL IT Y R A T IO S

C U R R E N T L IQ U ID

S H O R T T E R M

D E B T -E Q U IT Y D E B T T O T O T A L F U N D S P R O P R IE T O R Y C A P IT A L G E A R IN G

L O N G T E R M

T Y P E S O F S O LV E N C Y R A T IO S

D E B T O R T U R N O V E R F IX E D A S S E T S T U R N O V E R

S T O C K T U R N O V E R C R E D IT O R S T U R N O V E R W O R K IN G C A P IT A L T U R N O V E R

T Y P E S O F A C T IV IT Y R A T IO S

P R IC E E A R N IN G IN T E R E S T /D IV ID E N D C O V E R A G E D IV ID E N D P A Y O U T

M IS C E L A N E O U S R A T IO S

IMPORTANT QUESTIONS Q1 A firm CL 90000 .It acquired stock 10000 on credit.,

after this CR was 2:1 Find CA & WC After & Before the stock was

acquired

Q 2 10% Preference Share Capital, 5000000 Equity Share Capital 7000000(Fv 100),PAT 1500000 , Equity Dividend 10%, Mkt Price Rs 200 per share.

Find Cover For Preference Dividend, Cover for Equity, Cover for Both, EPS, P/E

Q3 ROI 25%,Tax 60% , 15% Loan 1500000 as capital employed,

Find Gain to shareholders

Q4 Find C/B Drs ,C/B Stock, C/B Crs, Share Capital FA, Cash, shareholders’ funds

STR6, CTR 5,DTR 6,GP20%,Closing stock more than opening stock by 10000 GP 120000 Reserves 40000 COGS/FA=4, COGS/, shareholders’ funds=2

Q5Prepare Final Accounts:GP 36%, STR 20, Tax 40%, Opening Stock 9200 ,

Closing Stock 10000, NP 12%

Q6 CR2.5, LR1.3,FA/PF 0.6, GP10%, Debtors Velocity 40days,sales 730000, WC120000, Bank Ovedraft15000,shareCapital 250000,Closing Stock more than opening stock by10%, NP is 10% PF

Prepare Final Accounts

Q7Prepare B/S Share Capital50Lakh,Car 125 Lakh,

Sales500Lakh, GP25% Credit Sales80%of net sales,CR2,STR 4, FA Turnover 2, Sales Return 20% of sales, DTR 5,Bank credit to trade credit 2,Cash /Inventory 1:15, Total debt to CL 3