CALCULATION OF CURRENT RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Current Asset

Current Liabilities

Current Ratio

2009-10

3282.58

1246.51

2.63

2010-11

3907.31

1442.76

2.7

2011-12

4374.04

2618.92

1.6

2012-13

4467.35

2840.60

1.57

2013-14

4706.96

2114.17

2.23

Average

2.15

CALCULATION OF QUICK RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Quick Asset

Current Liabilities

Quick Ratio

2009-10

2091.04

1246.51

1.67

2010-11

2359.27

1442.76

1.63

2011-12

2497.21

2618.92

0.95

2012-13

2667.78

2840.60

0.93

2013-14

2845.61

2114.17

1.35

Average

1.31

CALCULATION OF ABSOLUTE LIQUIDITY RATIO

(2009-10 to 2013-14)

TABLE 3.2.1

Year

Absolute Liquidity
Asset

Current Liabilities

Absolute
Liquidity Ratio

2009-10

61.32

1246.51

0.049

2010-11

78.16

1442.76

0.054

2011-12

104.23

2618.92

0.039

2012-13

88.72

2840.60

0.031

2013-14

116.28

2114.17

0.055

Average

0.046

CALCULATION OF INVENTORY TURNOVER RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Sales

Inventory

Inventory
Turnover Ratio

2009-10

7310.00

1191.54

6.13

2010-11

9125.66

1548.04

5.89

2011-12

11253.73

1876.88

5.99

2012-13

11008.92

1799.57

6.11

2013-14

11485.98

1861.35

6.17

Average

6.05

CALCULATION OF DEBTORS TURNOVER RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Sales

Debtors

Debtors
Turnover
Ratio

Debt
Collection
Period

2009-10

7310.00

1600.22

4.57

80

2010-11

9125.66

1772.18

5.14

71

2011-12

11253.73

1847.16

6.09

60

2012-13

11008.92

2023.65

5.44

67

11485.98

2266.20

5.07

72

5.26

70

2013-14
Average

CALCULATION OF CREDITORS TURNOVER RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Purchase

Creditors

Creditors
Turnover Ratio

2009-10

3141.37

690.20

4.55

2010-11

3999.05

917.39

4.35

2011-12

4283.01

791.30

5.41

2012-13

4171.12

913.89

4.56

2013-14

4590.85

845.92

5.43

Average

4.86

CALCULATION OF WORKING CAPITAL TURNOVER RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Sales

Net Working Capital

Working Capital
Turnover Ratio

2009-10

7310.00

2036

3.59

2010-11

9125.66

1165

7.83

2011-12

11253.73

1755

6.41

2012-13

11008.92

1662

6.62

2013-14

11485.98

2593

4.43

Average

5.77

CALCULATION OF TOTAL ASSET TURNOVER RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Sales

Total Asset

Total Asset
Turnover Ratio

2009-10

7310.00

7542.29

0.97

2010-11

9125.66

7990.47

1.14

2011-12

11253.73

9968.64

1.13

2012-13

11008.92

10188.15

1.08

2013-14

11485.98

10471.03

1.10

Average

1.08

CALCULATION OF FIXED ASSET TURNOVER RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Sales

Fixed Asset

Fixed Asset
Turnover Ratio

2009-10

7310.00

3457.22

2.11

2010-11

9125.66

3732.12

2.44

2011-12

11253.73

3853.29

2.92

2012-13

11008.92

4141.33

2.66

2013-14

11485.98

4146.54

2.77

Average

2.58

CALCULATION OF PROPRIETARY RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Shareholders
fund

Total Asset

Proprietary
Ratio

2009-10

4288.64

7542.29

0.57

2010-11

5282.24

7990.47

0.66

2011-12

6365.94

9968.64

0.64

2012-13

6845.41

10188.15

0.67

2013-14

7335.70

10471.03

0.70

Average

0.65

CALCULATION OF GROSS PROFIT RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Gross Profit

Net Sales

Gross Profit
Ratio

2009-10

4168.63

7310.00

51%

2010-11

5479.85

9125.66

60%

2011-12

6970.72

11253.73

62%

2012-13

6837.8

11008.92

62%

2013-14

6895.13

11485.98

60%

Average

59%

CALCULATION OF NET PROFIT RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Profit Before

Tax

Net Sales

Net Profit Ratio

2009-10

841.70

7310.00

11%

2010-11

1643.36

9125.66

18%

2011-12

1893.93

11253.73

17%

2012-13

1080.35

11008.92

10%

2013-14

1024.14

11485.98

9%

Average

13%

CALCULATION OF OPERATING RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Total Operating
Expenses

Net Sales

Operating Ratio

2009-10

6780.70

7310.00

92%

2010-11

7440.79

9125.66

81%

2011-12

9054.83

11253.73

80%

2012-13

9480.56

11008.92

86%

2013-14

10035.57

11485.98

87%

Average

85%

CALCULATION OF RETURN ON EQUITY

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Profit
Tax

After

Equity Capital

Return on
Equity

2009-10

580

4288.64

13.52%

2010-11

1243

5282.24

23.53%

2011-12

1467

6365.94

23.04%

2012-13

745

6845.41

10.88%

2013-14

728

7335.70

9.92%

Average

14.29%

CALCULATION OF RETURN ON CAPITAL EMPLOYED

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Profit
Tax

After

Capital Employed

Return on CE

2009-10

580

7126.99

7.69%

2010-11

1243

7569.89

16.42%

2011-12

1467

7349.72

19.96%

2012-13

745

7382.63

10.88%

2013-14

728

8356.86

9.92%

Average

14.29%

CALCULATION OF RETURN ON ASSET

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Profit
Tax

After

Total Asset

Return on Asset

2009-10

580

7542.29

7.69%

2010-11

1243

7990.47

15.56%

2011-12

1467

9968.64

14.72%

2012-13

745

10188.15

7.31%

2013-14

728

10471.03

6.95%

Average

10.45%

CALCULATION OF EARNINGS PER SHARE (EPS)

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Profit
Tax

After

No. of Shares

EPS

2009-10

580

93.36

6.21

2010-11

1243

93.47

13.30

2011-12

1467

187.39

7.83

2012-13

745

187.47

3.97

2013-14

728

187.76

3.88

Average

7.04

CALCULATION OF DEBT EQUITY RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Total Debt

Net Worth

Debt Equity
Ratio

2009-10

4500.16

6470.85

0.69

2010-11

4150.98

8165.11

0.51

2011-12

3637.62

7832.65

0.46

2012-13

3342.74

7590.74

0.44

2013-14

3135.33

8063.54

0.39

Average

0.41

CALCULATION OF PROPRIETORY RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Proprietors Fund

Total Asset

Proprietory
Ratio

2009-10

4288.64

7542.29

0.57

2010-11

5282.24

7990.47

0.66

2011-12

6365.94

9968.64

0.64

2012-13

6845.41

10188.15

0.67

2013-14

7335.70

10471.03

0.70

Average

0.65

CALCULATION OF TOTAL ASSET TO DEBT RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Total Asset

Long Term Debt

Total Asset to
Debt Ratio

2009-10

7542.29

2824.41

2.67

2010-11

7990.47

1584.36

5.04

2011-12

9968.64

983.78

10.13

2012-13

10188.15

537.22

18.96

2013-14

10471.03

1021.16.

10.25

Average

9.41

CALCULATION OF RETURN ON INVESTMENT

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Profit Before

Interest,Tax,Dividend

Capital Employed

Return on
Investment

2009-10

841.70

7126.99

11.66%

2010-11

1812.09

7569.89

23.94%

2011-12

2198.90

7349.72

29.92%

2012-13

1528.36

7382.63

20.70%

2013-14

1450.41

8356.86

17.35%

Average

20.71%

CALCULATION OF DIVIDEND PER SHARE (DPS)

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Dividend Paid

No. of Shares

DPS

2009-10

212.74

93.36

2.28

2010-11

365.45

93.47

3.90

2011-12

310.11

187.39

1.65

2012-13

286.94

187.47

1.53

2013-14

279.96

187.76

1.49

Average

2.17