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RATIO ANALYSIS

LIQUDITY RATIOS
Stock + debtors + cash & bank bal +pre paid exp
1) Current ratio = ---------------------------------------------------------------------
creditors + bank overdraft +o/s expenses

current assets – stock


5) Quick ratio = -------------------------------------------------------------
current liabilities – bank overdraft

proprietors’ fund ( net worth)


9) Proprietory ratio = ----------------------------------------------------------------
fixed assets + current assets
Profitability ratios
gross profit
1) Gross profit ratio = ------------------* 100
sales

net profit
2) Net profit ratio = ------------------ * 100

sales
net profit before tax + interest
3)Return on capital employeed = ------------------------------------------------- * 100
(equity+preferance + profit & loss
+ reserves + debenture +
loans )
Performance ratios(activity,turnover)

credit sales 365


Debtors turnover = ---------------- = x times , ---------- =………..days
debtors x times

cost of sales 365


Stock turnover = ---------------- = y times , ---------- =………..days
closing stock y times
Financial management ratios
debentures + preferance + loans
• Capital gearing ratio = -------------------------------------------------------
equity + reserves + profit and loss

debentures + loans
Debt eqity ratio = -------------------------------------------------------------------
equity + preferance + reserves+ p & l a/c
Other ratios
net profit before tax + interest
Interest coverage ratio = ----------------------------------------------------------
interest on loan

net profit after tax – pref .dividend


Earning per share = ------------------------------------------------------------
number of equity shares
market price per equity share
Price earning ratio = --------------------------------------------------------
earning per share