material inventory

material inventory turnover ratio

work in process

work in process inventory turnover ratio

finished goods

cost of good sold

Finished goods inventory turnover ratio

Ratio
Trend

DEBTOR TURNOVER RATIO

Gross sales
Trade debtors
Ratio
Trend

GROSS MARGIN

SALES (IN CR)

Gross Profit

COGS
 Current assets
current liabilties
current ratio

Quick Ratio
cash and bank balance
sales to cash ratio

total inventory

net operating profit margin

PBIT

Inventory Turnover Ratio

avg
 RATIO ANALYSIS
LARSEN & TOUBRO LIMITED
( L&T Ltd. )

2005-2006 2006-2007 2007-2008 2008-2009

513.8 647.94 969.45 1146.59

29.393625145971 27.7175664413372 26.7755058023 31.382402428069

1696.47 2353.2 3336.46 4658.46

8.90227625599 7.63187149413565 7.779956631 7.7241725377

342.54
190.42 246.93 321.38

15102.4446 17959.32 25957.5141 35982.7488

79.3112309631 72.7304094277731 80.76891561 105.04685234

71.183594160277 63.1854039606366 69.0733654863 88.597121255912
-11.2360021912239 9.31854693747 28.265244688899

16747 20700 29561 40608

4814.16 5504.64 7365.01 10055.52
3.4786961796035 3.76046389954656 4.01370806014 4.0383789202349
8.09980824410991 6.73438616503 0.6146650360912

9.82% 13.24% 12.19% 11.39%

16747 20700 29561 40608

1644.5554 2740.68 3603.4859 4625.2512

15102.4446 17959.32 25957.5141 35982.7488

 9536.52 11884.66 16313.52 23448.02
6911.62 9337.26 13683.84 17842.41
1.3797807171112 1.27282093462108 1.19217412656 1.3141733655936

1.0599902772433 0.951405444423739 0.87750295239 0.9888221378166

583.2 1094.43 964.46 775.29
28.715706447188 18.9139552095611 30.6503120917 52.377819912549

2210.27 3001.14 4305.91 5805.05

0.0829235086881 0.098493719806763 0.108036264 0.101428536249

1388.72 2038.82 3193.66 4118.81

7.5769023693938 6.89737899598153 6.86521548291 6.995288584939

 2009-2010

1060.42
36.80622772109

6665.52

5.8555161488
325.3

39030.06

119.98173993
101.7426221949
14.83739059762

43854
11163.7
3.928267509876
-2.72662403737

11%

43854

4823.94

39030.06
 26361
21242.86
1.240934601085

0.877238752221
1431.87
30.62708206751

7725.94

0.142691430656

6257.59

5.676202507397
 2005-06 2006-07 2007-08

avg consumed raw material 4085.29

daily consumer 11.34803

avg stock of raw material 3236.845
raw material storage period 285.2341

conversion period
consumed raw material 2939.49
opening stock WIP 699.77
cost 843.7
depriciation 954.57
closing stock of WIP 643.2
Cost of production 4794.33

daily cost of production 13.31758

avg stock of WIP 671.485

conversion period 50.42093

Finished good storage period

opening stock FG 252.23
excise duty 23.1
cost of pro 4794.33
selling & admin expense 1216.95
closing stock fg 643.2

avg cost of sales 5643.41

daily cost of sales 15.67614

avg stock of fg 333.15

Finished good storage period 21.25204

collection period

avg daily credit sales

avg balance of debtors 4420.865
collection period
2008-09 2009-10