Ratios Version 3 (1)
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Transcript of Ratios Version 3 (1)
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USER FRIENDLY TEMPLATE CALCULATE RATIOS FILING BELOW DATAKaviraja Addangadi. Mcom,PGDHRMemail:[email protected]
Mobile:9886540274,
http://kavirajaasociates.weebly.com/
Enter Details
Revenue Ratios FILL DATAGross ProfitNet ProfitNet SalesCost of Goods SoldClosing StockOperating ExpsAdministrative ExpsSellig & Distribution ExpsLabour & Direct CostDepreciationInterestTaxOpening StockNon- Operating ExpensesNon- Operating Income Net Credit sales Net Credit PurchaseVariable over headFixed Over Head
http://kavirajaasociates.weebly.com/
FormulasFAQ
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Profitability RatioOperating RatioFinancial RatioTurnover Ratios
Leverages
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USER FRIENDLY TEMPLATE CALCULATE RATIOS FILING BELOW DATA
Capital Rations FILL DATAFixed AssetCurrent AssetCurrent LiabilityPreference DividendNumber of Equity Sharescash and bank balanceShort term Marketable SecuritieTotal of Assets in B/sLong term DebtsEquity share CapitalFixed Interest Bearing SecuritesMarket Price Per Equity ShareDividend Per Equity ShareOpening DebtorClosing debtorOpening CreditorClosing Creditor
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Kaviraja Addangadi. Mcom,PGDHRMemail:[email protected]
Mobile:9886540274,
http://kavirajaasociates.weebly.com/
Net Sales
Net sales
Net sales
Net sales
Net sales
Net sales
Net sales
http://kavirajaasociates.weebly.com/
Ratio Analysis
1) Profitability Ratio:-
G/P ratio = Gross Profit *100
2) Operating ratio:-
Cost of goods sold + operating exps *100
a) Cost of goods sold = Opening stock + Purchase + Direct exps + Manufacturing Exps – Closing stock or Sales – G/P.
b) Operating exps = Administrative + Selling & distribution exps.
3) Expenses Ratio:-
a) Material consumed :- Material Consumed *100
b) Conversion cost :- Labour exps + Manufaturing Exps * 100
c) Administrative Expenses Ratio :- Administrative Expenses Ratio * 100
d) Selling & Distribution Expenses :- Selling & Distribution Expenses *100
e) Operating Profit Ratio :- Operating Profit *100
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OP=GP+Operating Income-Operating Exps
Net sales
Capital Employed
OR
Equity Shares + Preference Share + Undistributed Profit + Reserves & Surplus + Fixed Liabilities – Fictitious Assets
Shareholders Funds
Interest on fixed debenture
Number of Equity Shares
Earning per Share
f) Net Profit Ratio :- Net Profit *100
4) Return on Capital Employed :- N/P * 100
a) Net Profit :- N/P after depreciation before interest on fixed liabilities dividend on shares and taxation.
b) Capital Employed :- Fixed Assets + Current Assets – Current Liabilities
5) Return on Share Holders :- N/P *100
a) Net profit :- N/P after payment Taxes, Interest on long term liabilities & Preference dividend.
b) Share holder Fund :- Equity Share Capital + Preference Share Capital + Capital Reserve +Revenue Reserve.
6) Return on Total Assets :- N/P After Tax *100 Total Assets
7) Debt Service Ratio :- N/P Before Interest & Tax
8) Earning per Share :- Net Income – Preference Dividend
9) Price Earning Ratio :- Market Price Per Equity Share
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Earning per share
Market Price Share
Capital Employed (Shareholder fund +long term Liabilities
Net fixed Assets
CA -CL
Total Assets
Average Stock (Op+Clo stock)2
2Collection Period = 365/DTR
(Creditors + B/P)
Creditors Turnover Ratio
10) Payout Ratio :- Dividend per Equity Share
11) Dividend Yield Ratio :- Dividend Per Share *100
12) Turn Over Ratio :-
a) Capital Turn Over Ratio :- Sales
b) Fixed Assets Turnover Ratio:- :- Sales *100
c) Working Capital Turnover Ratio :- Sales * 100
d) Total Assets Turnover Ratio :- Net Sales *100
e) Stock Turnover Ratio :- Cost of Goods Sold
f) Debtors / Receivable Turnover Ratio :- Net Credit Sales Average Drs (op Dr/Bill Receivable + clo Dr’s/ Bills Payable)
g) Creditor’s Turnover Ratio :- Average Credit Purchase
h) Average Payable :- Month/Days in a year
13) Financial Ratio
i) Current Ratio :- Current Assets
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Current Liabilities
Current Liabilities
Current Liabilities
Working Capial= Current Assets- Current Liaballities
Capital Employed
Shareholders Funds + Long Term Debts
Total Assets
Equity Share Capital
Earning Before Interest & Tax (EBIT) MC= Sales-Variable Cost EBIT=Marginal Contribution- Fixed Cost
Earning Before Tax (EBT)
C) Combined Leverage :- Operating Leverage * Financial Leverage
j) Liquid Ratio :- Quick Assets
k) Absolute Liquid Ratio :- Cash in Hand & Bank +Short Term Securities
14) Inventory Turnover Ratio :- Inventory/Working Capital
15) Fixed Assets Ratio :- Fixed Assets
16) CA to Fixed Assets :- CA/FA
17) Debt to Equity Ratio :- Long Term Debts
a) Proprietary Ratio :- Shareholder Funds
18) Capital Gearing Ratio :- Fixed Interest Bearing Securities
19) Leverages Ratio
a) Operating Leverage :- Marginal Contribution
b) Financial Leverage :- EBIT
EBT= EBIT- Interest
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Ratios
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Equity Shares + Preference Share + Undistributed Profit + Reserves & Surplus + Fixed Liabilities – Fictitious Assets
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Kaviraja Addangadi. Mcom,PGDHRMemail:[email protected]
Mobile:9886540274,
http://kavirajaasociates.weebly.com/
1. What are Non Current Liabilities ? Equity Share Capital Preference Share Capital Debenture Capital Long Term Loans P&L -Profit Share Premium Shares Forfieted Reserves And Surplus Provisions for Tax,Proposed dividend , Depreciation Reserve Fund
2. What are Current Liabilities ? Sundry-Creditors Bills Payable Bank OD/OCC/Cash Credit Outstanding Exps Income Tax Payble
3. What are Non- Current Assets ? Fixed Assets-Land, Building ,P&M,F & F, Vehicles Fictisious Asses- Goodwiill,Patent Right, Copy Rights,Trade Marks Investments Long Term Preliminary Expenses Discount in Lieu of Shares and debentures
http://kavirajaasociates.weebly.com/
Ratios
Appropriation of Profit like Capital redemption reserve, debenture Sinking fund, workmen copmensation Fund, Dividend Equalisation reserve
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Other Deffered Expenses Loss
3. What are Current Assets ? Cash in Hand, Bank, Petty Cash Short Term Marketable Securities Sundry -Debtors Bill Receivable Stock in Trade ( Stock) Adavnce to Suppliers Accrued Income Prepaid Expenses
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GP Ratio 0 #DIV/0!0
NP Ratio 0 #DIV/0!0
Ratios
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Kaviraja Addangadi. Mcom,PGDHRM
Operating exps Ratio 0 #DIV/0!0
Convertion Ratio 0 #DIV/0!0
Administrative Exps Ratio 0 #DIV/0!0
Selling & Distribution 0 #DIV/0!0
Average Stock 0
Operating Profit Ratio 0 #DIV/0!0
Ratios
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Kaviraja Addangadi. Mcom,PGDHRM
Current Ratio 0 #DIV/0!0
Liquid Ratio 0 #DIV/0!0
Absolute Liquid Ratio 0 #DIV/0!0
Inventory to Working Capital 0 #DIV/0!0
FA Ratio 0 #DIV/0!0
Current Assets to Fixed Assets 0 #DIV/0!0
Debt to Equity Ratio 0 #DIV/0!0
Proprietory Ratios 0 #DIV/0!0
Capital Gearing Ratios 0 #DIV/0!
Ratios
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0
Net Profit to Fixed Asset 0 #DIV/0!0
Return on Capital Employed 0 #DIV/0!0
Return on Total Reources 0 #DIV/0!0
Debt Service Ratio 0 #DIV/0!0
Earning Per Share 0 #DIV/0!0
Price Earning Ratios 0 #DIV/0!#DIV/0!
Pay out Ratios 0 #DIV/0!#DIV/0!
Dividend Yield Ratios 0 #DIV/0!0
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Kaviraja Addangadi. Mcom,PGDHRM
Operating Leverage 0 #DIV/0!0
0 #DIV/0!Financial Leverage 0
Combined Leverage #DIV/0!
Ratios
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Kaviraja Addangadi. Mcom,PGDHRM
Capital Turnover Ratio 0 #DIV/0!0
Working Captial Turnover Ratio 0 #DIV/0!0
Debtors Turnover Ratio 0 #DIV/0!0
Average age of Collection Period 365 #DIV/0!#DIV/0!
Stock Turnover Ratio 0 #DIV/0!0
Creditors Turnover Ratios 0 #DIV/0!0
Average age of Payable Period 365 #DIV/0!#DIV/0!
Ratios
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if in case of months Replace 365 by 12
if in case of months Replace 365 by 12