Other receivables Advances account Visa income hw accounted - other payables Expenses of Abudhabi MCC Expenses incured for the new outlets ( not yet started ) Expenses incurred in the past - no work started - how much - under what Head of account it
what Head of account it is included
GRAND HYPER MARKET
Net Fixed Assets Fixed Assets
Deferred Charges Capital work in progress Misc. Expenses to the extent not written off Deferred Expenses
Current Assets Inventory Due from Related Party Security Deposits Prepayments & Other Current Assets Bank Guarantee Other Receivables - Partners current ac Quick Assets Trade Receivable Other Receivables Loans & Advances Cash Balance ( Incl Telecard ) Bank Balance
Total Assets Cross Verification with BS PL
FS 2008
GRAND HYPER MARKET
Stockholders' Equity Share Capital Account Share holder's Current account Reserves & Surplus Retained Earnings Legal Reserve
Total Liabilities Long-term debt Bank Borrowings & HP - Long term Non Current Liabilities Provision for Employee Gratuity Deferred Income Other Liabilities
Current Liabilities Bank Borrowings & HP - Short Term Trade Payable Accrued Expenses Prov for Staff Airticket & Leave salary Other Payables Tenancy Deposits Advances Due to Related Parties
Equity +Total Liabilities
Fils diff
FS 2008
CONSOLIDATED Sales Revenue Cost of Goods Sold
2008
2007
117,197,224.75
88,045,152.44
92,643,732.27
#REF!
Gross Profit
24,553,492.48
#REF!
Administrative Expenses
11,666,443.33
10,399,366.05
Employee Cost
4,892,773.27
4,460,277.12
General Administration
5,526,021.13
4,700,296.27
118,885.97
165,524.56
1,126,475.97
1,029,529.10
Finance Charges Depreciation Provision for Bad Debts
43,739.00
Bad Debts write off
Preliminary Expenses / Loss on Sale of Fixed Assets
General administration Administration expenses Annual Sales
5,526,021.13 117,197,224.75 4.72%
4,700,296.27 88,045,152.44 5.34%
Liquidity Analysis Ratios
Net Working Capital Current Assets Current Liabilities The net working capital is: Current Ratio Current Assets Current Liabilities The current ratio is: Quick Ratio Quick Assets Current Liabilities The quick ratio is:
12
49,897,665.95 9,789,639.88
30,471,378.66 9,323,976.92
40,108,026
21,147,402
49,897,666 9,789,640
30,471,379 9,323,977
5.10
3.27
4,018,981
9,541,343
9,789,640
9,323,977
0.41
1.02
Financial Ratios- 2008
Debt Ratios Debt Ratio Total Liabilities Total Assets
10,529,974 52,739,309
The debt ratio is:
19.97%
Debt-equity Ratio Long-term debt Stockholders' Equity
392,619 42,209,334
The debt-equity ratio is:
0.93%
Fixed Asset Turnover
Sales Net Fixed Assets The fixed asset turnover is: Total Asset Turnover Sales Total Assets The total asset turnover is:
13
10,478,613 34,092,734 30.74%
959,392 23,614,121 4.06%
117,197,224.75 2,825,088.93
88,045,152.44 3,608,103.17
41.48
24.40
117,197,224.75 52,739,308.56
88,045,152.44 34,092,734.01
2.22
2.58
Financial Ratios- 2008
2008
2007
2008
2007
59,953,391.00 49,503,249.00
47,862,307.00 40,447,236.00
96,717,308.30 94,999,281.87
55,062,659.00 52,822,839.97
17.43%
6,415,132.00 59,953,391.00 10.70%
6,511,654.00 59,953,391.00 10.86%
6,511,654.00 19,492,019.00 33.41%
6,511,654.00 12,236,085.00 53.22%
15.49%
1.78%
3,057,514.00 47,862,307.00
(113,846.81) 96,717,308.30
6.39%
-0.12%
3,342,697.00 47,862,307.00
725,825.40 96,717,308.30
6.98%
0.75%
3,342,697.00 13,040,154.00
725,825.40 21,029,544.26
25.63%
3.45%
3,342,697.00 5,724,431.00
725,825.40 6,253,012.34
58.39%
11.61%
4.07%
905,897.03 55,062,659.00 1.65%
1,104,496.04 55,062,659.00 2.01%
1,104,496.04 17,120,235.43 6.45%
1,104,496.04 5,527,187.00 19.98%
49,503,249.00 3,794,650.00
40,447,236.00 3,108,605.00
94,999,281.87 8,960,410.73
52,822,839.97 7,384,093.00
13.05 28.06
13.01 28.13
10.60 34.52
7.15 51.16
59,953,391.00
47,862,307.00
94,497.43 96,717,308.30
278,939.44 55,062,659.00
0.35
1.82
14
Financial Ratios- 2008
5,537,212.00 49,503,249.00
4,494,317.00 40,447,236.00
10,694,511.32 94,999,281.87
9,341,524.56 52,822,839.97
40.94
40.67
41.20
64.73
1,917,771.00 59,953,391.00
1,918,789.00 47,862,307.00
965,498.70 96,717,308.30
708,085.00 55,062,659.00
3.20%
4,452,969.00 59,953,391.00 7.43%
4.01%
1.00%
4,273,355.00 47,862,307.00
935,735.77 96,717,308.30
8.93%
0.97%
1.29%
781,228.00 55,062,659.00 1.42%
18,660,589.00 6,944,429.00
11,885,239.00 7,022,266.00
20,554,879.02 14,665,374.27
16,629,346.93 11,564,084.09
11,716,160
4,862,973
5,889,505
5,065,263
18,660,589 6,944,429
11,885,239 7,022,266
20,554,879 14,665,374
16,629,347 11,564,084
2.69
1.69
1.40
1.44
4,271,099
5,502,635
1,085,758
884,131
6,944,429
7,022,266
14,665,374
11,564,084
0.62
0.78
0.07
0.08
15
Financial Ratios- 2008
7,255,934 19,492,019 37.23%
0 12,236,085 0.00%
7,315,723 13,040,154
14,776,532 21,029,544
56.10%
70.27%
0 5,724,431
0 6,253,012
0.00%
0.00%
11,593,048 17,120,235 67.72%
0 5,527,187 0.00%
59,953,391.00 822,927.00
47,862,307.00 1,137,479.00
96,717,308.30 474,015.44
55,062,659.00 486,231.00
72.85
42.08
204.04
113.24
59,953,391.00 19,492,019.00
47,862,307.00 13,040,154.00
96,717,308.30 21,029,544.26
55,062,659.00 17,120,235.43
3.08
3.67
4.60
3.22
16
Financial Ratios- 2008
2008
2007
12,195,466.57 10,161,819.02 16.68%
1,177,622.01 12,195,466.57 9.66%
1,630,555.79 12,195,466.57 13.37%
1,630,555.79 5,830,159.24 27.97%
1,630,555.79 3,989,870.76 40.87%
2008
9,539,190.00 7,923,344.62
2007
37,244,613.67 29,588,064.89
16.94%
20.56%
922,867.38 9,539,190.00
#DIV/0!
2,766,172.71 37,244,613.67
9.67%
7.43%
1,544,612.38 9,539,190.00
#DIV/0!
4,624,764.86 37,244,613.67
16.19%
12.42%
1,544,612.38 3,443,522.97
#DIV/0!
4,624,764.86 13,139,330.21
44.86%
35.20%
1,544,612.38 2,359,314.97
#DIV/0!
4,624,764.86 6,624,764.86
65.47%
69.81%
10,161,819.02 399,165.92
7,923,344.62 394,841.38
29,588,064.89 3,455,611.81
25.46 14.38
20.07 18.24
8.56 33.52
1,360,563.43 12,195,466.57
885,310.91 9,539,190.00
37,244,613.67
40.16
33.41
17
#DIV/0!
#DIV/0! #DIV/0!
#DIV/0!
Financial Ratios- 2008
668,134.82 10,161,819.02
352,442.00 7,923,344.62
4,063,174.22 29,588,064.89
24.06
16.28
39.41
417,776.79 12,195,466.57
299,063.00 9,539,190.00
1,671,369.85 37,244,613.67
3.43%
353,835.17 12,195,466.57 2.90%
3.14%
4.49%
334,031.00 9,539,190.00
#DIV/0!
#DIV/0!
3,324,912.88 37,244,613.67
3.50%
8.93%
#DIV/0!
5,750,090.54 1,754,368.48
3,357,330.69 1,041,038.00
11,272,928.85 6,377,352.16
3,995,722
2,316,293
4,895,577
5,750,091 1,754,368
3,357,331 1,041,038
11,272,929 6,377,352
0 0
3.28
3.22
1.77
2,579,669
1,880,740
4,055,884
1,754,368
1,041,038
6,377,352
1.47
1.81
0.64
18
#DIV/0!
#DIV/0!
Financial Ratios- 2008
1,840,288 5,830,159 31.56%
0 3,989,871 0.00%
1,084,208 3,443,523
6,514,565 13,139,330
31.49%
49.58%
0 2,359,315
0 0 #DIV/0!
0 6,624,765
0.00%
0.00%
12,195,466.57 80,068.70
9,539,190.00 86,192.28
37,244,613.67 1,713,908.75
152.31
110.67
21.73
12,195,466.57 5,830,159.24
9,539,190.00 3,443,522.97
37,244,613.67 13,139,330.21
2.09
2.77
2.83
19
0 0 #DIV/0!
#DIV/0!
0 0 #DIV/0! -
Financial Ratios- 2008
2008
2007
9,515,762.31 7,582,503.18 20.32%
909,665.76 9,515,762.31 9.56%
1,145,297.89 9,515,762.31 12.04%
1,145,297.89 3,981,110.10 28.77%
1,145,297.89 2,873,085.36 39.86%
7,936,937.10 6,544,054.46 17.55%
2008
2007
58,681,546.42 32,917,569.69
65,315,826.29 36,258,196.45
43.90%
438,530.18 7,936,937.10
8,105,689.72 58,681,546.42
5.53%
13.81%
655,287.70 7,936,937.10
8,697,593.65 58,681,546.42
8.26%
14.82%
655,287.70 2,788,056.81
8,697,593.65 46,073,251.59
23.50%
18.88%
655,287.70 1,727,787.22
8,697,593.65 29,699,144.52
37.93%
29.29%
44.49%
9,834,844.41 65,315,826.29 15.06%
10,877,319.87 65,315,826.29 16.65%
10,877,319.87 30,303,171.02 35.89%
10,877,319.87 21,001,550.64 51.79%
7,582,503.18 540,492.46
6,544,054.46 366,993.47
32,917,569.69 689,659.35
36,258,196.45 731,864.03
14.03 26.09
17.83 20.53
47.73 7.67
49.54 7.39
193,868.99 9,515,762.31
395,952.12 7,936,937.10
2,083,246.00 58,681,546.42
1,757,137.00 65,315,826.29
7.33
17.96
12.78
9.68
20
Financial Ratios- 2008
843,784.99 7,582,503.18
875,922.98 6,544,054.46
3,097,905.60 32,917,569.69
2,892,992.32 36,258,196.45
40.73
48.99
34.44
29.20
655,510.57 9,515,762.31
446,901.05 7,936,937.10
6,863,735.54 58,681,546.42
7,773,658.33 65,315,826.29
6.89%
626,315.55 9,515,762.31 6.58%
5.63%
11.70%
705,140.13 7,936,937.10
9,873,327.65 58,681,546.42
8.88%
16.83%
11.90%
10,238,680.98 65,315,826.29 15.68%
3,896,175.54 1,033,858.99
2,696,159.85 1,001,411.79
44,327,971.30 13,491,174.10
28,292,601.33 7,618,431.62
2,862,317
1,694,748
30,836,797
20,674,170
3,896,176 1,033,859
2,696,160 1,001,412
44,327,971 13,491,174
28,292,601 7,618,432
3.77
2.69
3.29
3.71
1,249,968
1,227,339
11,185,369
6,617,578
1,033,859
1,001,412
13,491,174
7,618,432
1.21
1.23
0.83
0.87
21
Financial Ratios- 2008
1,108,025 3,981,110 27.83%
0 2,873,085 0.00%
1,060,269 2,788,057
16,374,107 46,073,252
38.03%
35.54%
0 1,727,787
188,961 29,699,145
0.00%
0.64%
9,301,621 30,303,171 30.70%
93,021 21,001,551 0.44%
9,515,762.31 84,934.56
7,936,937.10 91,896.96
58,681,546.42 1,703,907.96
65,315,826.29 1,994,401.63
112.04
86.37
34.44
32.75
9,515,762.31 3,981,110.10
7,936,937.10 2,788,056.81
58,681,546.42 46,073,251.59
65,315,826.29 30,303,171.02
2.39
2.85
1.27
2.16
22
Financial Ratios- 2008
2008
2007
23,422,064.75 -
15,839,431.00 -
100.00%
7,367,615.93 23,422,064.75 31.46%
8,118,961.88 23,422,064.75 34.66%
8,118,961.88 41,697,675.24 19.47%
8,118,961.88 26,518,431.22
2008
100.00%
#DIV/0!
5,932,620.00 15,839,431.00
1,055,395.50 23,422,064.75
137,413.00 15,839,431.00
16.22
3.12
#DIV/0!
#DIV/0!
6,318,004.00 19,035,594.00
#DIV/0!
17.90%
#DIV/0!
#DIV/0!
#DIV/0!
6,318,004.00 35,293,054.00
39.89%
#DIV/0!
#DIV/0!
6,318,004.00 15,839,431.00
33.19%
37.45%
30.62%
2007
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
23
#DIV/0!
Financial Ratios- 2008
752,729.41 -
713,955.00 -
#DIV/0!
#DIV/0!
178,931.50 23,422,064.75
137,304.00 15,839,431.00
0.76%
14,193,141.13 23,422,064.75 60.60%
#DIV/0!
#DIV/0!
0.87%
#DIV/0!
8,921,738.00 15,839,431.00
#DIV/0!
56.33%
#DIV/0!
#DIV/0!
36,709,912.23 7,879,107.25
29,765,134.00 4,124,075.00
28,830,805
25,641,059
36,709,912 7,879,107
29,765,134 4,124,075
0 0
0 0
4.66
7.22
5,391,906
10,946,205
7,879,107
4,124,075
0.68
2.65
#DIV/0!
#DIV/0!
24
#DIV/0!
#DIV/0!
Financial Ratios- 2008
15,179,244 41,697,675 36.40%
0 26,518,431 0.00%
16,257,460 35,293,054
0 0
46.06%
#DIV/0!
#DIV/0!
0 19,035,594
0 0
0.00%
23,422,064.75 4,986,119.96
15,839,431.00 5,527,920.00
4.70
2.87
23,422,064.75 41,697,675.24
15,839,431.00 35,293,054.00
0.56
0.45
0 0
#DIV/0!
0 0 #DIV/0!
#DIV/0!
#DIV/0!
0 0 #DIV/0!
#DIV/0! -
25
0 0
Financial Ratios- 2008
2008
2007
354,973,986.77 267,892,970.92
241,739,195.83 #REF!
24.53%
#REF!
37,650,555.50 354,973,986.77
#REF! 241,739,195.83
10.61%
#REF!
43,538,213.00 354,973,986.77
#REF! 241,739,195.83
12.27%
#REF!
43,538,213.00 203,982,398.20
#REF! 136,080,928.24
21.34%
#REF!
43,538,213.00 130,403,728.20
#REF! 78,989,985.44
33.39%
#REF!
267,892,970.92 23,605,165.90
#REF! 16,821,950.34
11.35
#REF!
4,787,571.35 354,973,986.77
3,454,752.47 241,739,195.83
4.86
5.14
26
Financial Ratios- 2008
33,554,035.34 267,892,970.92
26,055,665.73 #REF!
45.84
#REF!
15,645,596.22 354,973,986.77
13,825,288.50 241,739,195.83
4.41%
5.72%
34,833,289.28 354,973,986.77
25,681,114.38 241,739,195.83
9.81%
10.62%
191,070,212.43 61,935,304.13
123,097,190.46 41,695,283.42
129,134,908
81,401,907
191,070,212 61,935,304
123,097,190 41,695,283
3.08
2.95
191,070,212
123,097,190
61,935,304
41,695,283
3.08
2.95
27
Financial Ratios- 2008
73,578,670 203,982,398
57,090,943 136,080,928
36.07%
41.95%
581,580 130,403,728
1,052,413 78,989,985
0.45%
1.33%
354,973,986.77 12,690,971.30
241,739,195.83 12,932,224.04
27.97
18.69
354,973,986.77 203,982,398.20
241,739,195.83 136,080,928.24
1.74
1.78
28
Financial Ratios- 2008
Profitability Ratios Gross Profit Margin Sales Cost of Goods Sold
$3,074,000 $2,088,000 32.1%
The gross profit margin is:
Operating Profit Margin Operating profit Sales
$418,000 $3,074,000 13.6%
The operating profit margin is:
Net Profit Margin Net Profits After Taxes Sales
$231,000 $3,074,000 7.5%
The net profit margin is:
Return on Assets (ROA) Net Profits After Taxes Total Assets
$231,000 $3,597,000 6.4%
The return on assets is:
Return on Equity (ROE) Net Profits After Taxes Stockholders' Equity
$231,000 $1,954,000 11.8%
The return on equity is:
Earnings Per Share (EPS) Earnings Available to Common Stockholders' Common Shares Outstanding
$221,000 76,262 $2.90
The earnings per share are:
Price/Earnings (P/E) Ratio Market Price per Share of Common Stock Earnings Per Share
$32.25 $2.90
The price/earnings ratio is:
11.1
l DESCRIPTION Profitability ratios allow you to evaluate the firm's earnings with respect to a given level of sales, a certain level of assets, the owners' investment, or share value.
File: 210250460.xls.ms_office
Copyright 1997 KMT Software, Inc.
Printed: 2/9/2014
Liquidity Analysis and Ratios
Net Working Capital Current Assets Current Liabilities
$1,223,000 $620,000
The net working capital is:
Current Ratio Current Assets Current Liabilities
$603,000
$1,223,000 $620,000
The current ratio is:
1.97
Quick Ratio Current Assets Inventory Current Liabilities
$1,223,000 $289,000 $620,000
The quick ratio is:
1.51
l DESCRIPTION Liquidity refers to the ease with which a firm can pay its bills. The three basic measures of liquidity are net working capital, the current ratio, and the quick (acid-test) ratio.
File: 210250460.xls.ms_office
Copyright 1997 KMT Software, Inc.
Printed: 2/9/2014
Activity Ratios Inventory Turnover Cost of Goods Sold Inventory
$2,088,000 $289,000
The inventory turnover is:
7.22
Average Collection Period
Accounts Receivable Annual Sales
$503,000 $3,074,000 58.91
The average collection period is:
Fixed Asset Turnover Sales Net Fixed Assets
$3,074,000 $2,374,000 1.29
The fixed asset turnover is:
Total Asset Turnover Sales Total Assets
$3,074,000 $3,597,000
The total asset turnover is:
0.85
l DESCRIPTION Activity ratios are used to measure the speed at which various accounts are converted into sales or cash.
File: 210250460.xls.ms_office
Copyright 1997 KMT Software, Inc.
Printed: 2/9/2014
Debt Ratios Debt Ratio Total Liabilities Total Assets
$1,643,000 $3,597,000 45.7%
The debt ratio is:
Debt-equity Ratio Long-term debt Stockholders' Equity
$1,023,000 $1,954,000 52.4%
The debt-equity ratio is:
Times Interest Earned Earnings Before Interest and Taxes Interest Expense
$418,000 $93,000
The times interest earned ratio is:
4.5
Fixed-payment Coverage Ratio
Earnings Before Interest and Taxes Interest Expense Principal Payments Lease Payments Total Preferred Dividends Tax Rate
$418,000 $93,000 $71,000 $35,000 $10,000 29%
The fixed-payment coverage ratio is:
1.87
l DESCRIPTION The debt ratios measure the degree of indebtedness and the company's ability to pay debts.
File: 210250460.xls.ms_office
Copyright 1997 KMT Software, Inc.
Printed: 2/9/2014
Initial Investment Cost of new asset Installation costs After-tax proceeds from sale of old asset Tax on sale of present machine Change in net working
$380,000 $20,000 $280,000 $84,160 $17,000
The initial investment is:
$221,160
l DESCRIPTION This worksheet calculates the initial investment -- the relevant cash outflow required at time zero to implement a proposed long-term investment.
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