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Year 2004-2005
2005
2004 Value in Rs.
Value in Rs
FIXED ASSETS
Property, plant & equip 6128083 52.31 6637237 36.84
Assets subject to finance 166583 1.42 317262 1.76
lease
Capital w.i.p. 1126108 9.61 3983175 22.11
Investment 1387681 11.84 2610634 14.49
Long term loan, advances 25021 0.21 271428 1.51
and deposits
Total 8833476 75.2 13819736 76.71
CURRENT ASSETS
Stores, spares & loose 938847 8.01 1035081 5.75
tools
Stock-in-trade 298538 2.55 100994 0.56
Trade debts 52622 0.45 76238 0.42
Investment 1386816 11.84 2769134 15.37
Advance, deposits, prepay
& other receivable. 120329 1.03 121486 0.67
Cash and bank balance 83991 0.72 93836 0.52
Total 2881143 24.6 4196769 23.29
TOTAL 11714619 100 18016505 100
2006 2007
YEAR 2006-2007
Year 2004-2005
YEAR 2006-2007
OPERATING ASSETS:
OPERATING LIABILITIES:
FINANCIAL LIABILITIES
Long term finance 8686447
Liabilities against assets finance lease 1141
Short term borrowing-secured 3942972
Total Financial Liabilities 12630560
OPERATING ASSETS
Property, plant and equipment
Assets subject to finance lease 22117551
Capital work in progress 133376
Trade debts 144245
Stores, spares and loose tools 1496291
Stock in trade 295140
Advance, deposits, prepayment & others 210622
receivable
Cash 116173
Total operating assets 26420461
OPERATING LIABILITIES
Long term deposits 79467
Retirement and other benefits 39862
Deferred taxation 1624000
148587
RETURN ON INVESTMENT
Return on assets (before tax) = EBIT / average total assets
= 346,210,605 / 4,470,210,527
= 0.0774 = 7.74 %
Company earned 7.74 % profit on assets in this year.
Neelam Faiza Page 25
Return on assets (after tax) = net income + after tax interest cost / average total
assets
= 48,807,582 + (1-0.35) 280,622,053 / 4,470,210,527
= 231,211,916.5 / 4,470,210,527
= 0.0517 = 5.17 %
Company earned 5.17 % profit on assets after paying tax in this year.
Return on total capital (before tax) = EBIT / average (total debt + stockholder’s
equity)
= 346,210,605 / 4,470,210,527
= 0.0774 = 7.74 %
Company earned 7.74 % profit on total capital in this year.
Return on total capital (after tax) = net income + after tax interest cost / average
(total
Debt + stockholder’s equity)
= 48,807,582 + (1- 0.35) 280,622,053 / 4,470,210,527
= 231,211,916.5 / 4,470,210,527
= 0.0517 = 5.17 %
Company earned 5.17 % profit on total capital after paying tax in this year.
Return on total capital before interest an tax = EBIT / average (total debt +
equity)
= 2202807 / 43024354
= 0.051 or 5.1%
Return on total capital = [net income + after tax interest expense] / average ( total
debt
= [1622471 + 449446] / 43024354
= 0.048