Ratio analysis

IMPORTANT OF RATIO ANALYSIS:Ratio Analysis is a widely used tool of Financial Analysis. It is defined as the
systematic Use of Ratio to interpret the financial statement so that the strength and weakness
of a firm as well as its historical performance and current financial condition can be
determined. The Ratio refers to the numerical or quantitative relationship between two
variables\items. Ratio analysis presents the financial statement into various functional areas
which highlight various aspects of the business like inequality, Profitability, assets turn over,
financial structure etc., all these ratios are important to both categories of the suppliers of
funds owners, and outsiders.
Ratio analysis presents the financial statement in to various functional areas which
highlight various aspects of the business like liquidity, profitability, assets turn-over, financial
structure etc. All the ratios are important of the both categories of the suppliers of funds,
owners and outsiders. They are more useful to the owners whose interest is reflected in
various valuation ratios those are in under.
Ratios are very important to know the financial position of the company. And the
classification of ratio is mainly five broad categories and those are as under.

(A) LIQUIDITY RATIOS

(B) PROFITABILITY RATIOS
(C) ASSETS TURNOVER RATIOS
(D) FINANCE STRUCTURE RATIOS
(E) VALUATION RATIOS

Ratio Analysis of wipro ltd

RATIOS
LIQUIDITY RATIOS
Current Ratio
Quick Ratio
PROFITABILITY RATIOS
Gross Profit ratio ( % )
operating profit ratio( % )
Net Profit ratio (%)
Rate of Return on Investment
Rate of Return on Equity
ASSETS TURN OVER RATIOS
Total assets Turnover ratio
Net Fixed Turnover ratio
Inventory Turnover ratio
Debtors turnover ratio
FINANCE SRUCTURE RATIOS
Equity ratio
Debt ratio
Debt-equity ratio
Interest coverage ratio
VALUEATION RATIOS
Earnings per share(EPS)
Dividend pay-out ratio(DPS)
Dividend yield
P/E ratio

Mar 2014

Mar 2013

Mar 2012

Mar 2011

Mar 2010

2.19
1.74

1.76
1.97

2.03
2.03

2.1
2.7

2.78
2.17

27.62

23.33

20.57

24.96

32.87

0.9
4.47
141.27
4.55

0.84
3.88
60.11
4.04

0.88
3.83
42.12
4.63

0.82
3.63
39.65
4.89

0.83
3.68
43.14
4.86

0.16
26.64

0.25
21.45

0.22
10.77

0.22
42.95

0.32
58

29.96
26.7
1.47

22.94
30.51
1.6

19.06
31.48
1.37

19.74
30.4
1.25

33.37
17.98
0.85

Ratio Analysis of TCS ltd

RATIOS
LIQUIDITY RATIOS
Current Ratio
Quick Ratio
PROFITABILITY RATIOS
Gross Profit ratio ( % )
operating profit ratio( % )
Net Profit ratio (%)
Rate of Return on Investment
Rate of Return on Equity
ASSETS TURN OVER RATIOS
Total assets Turnover ratio
Net Fixed Turnover ratio
Inventory Turnover ratio
Debtors turnover ratio
FINANCE SRUCTURE RATIOS
Equity ratio
Debt ratio
Debt-equity ratio
Interest coverage ratio
VALUEATION RATIOS
Earnings per share(EPS)
Dividend pay-out ratio(DPS)
Dividend yield
P/E ratio

Mar 2014

Mar 2013

Mar 2012

Mar 2011

Mar 2010

2.84
2.84

2.46
2.46

1.87
1.87

1.72
1.72

1.78
1.78

48.29

44.69

49.62

43.89

39.62

1.29
6.31
8675.53
5.04

1.26
5.88
9241.79
4.77

1.27
5.72
8013.56
5.48

1.21
5.37
4819.04
7.19

1.13
4.99
1942.22
6.52

0
1006.74

0.01
513.84

0
816.02

0
435.8

0
668.75

94.18
33.98

65.23
33.73

55.97
44.67

38.62
36.25

28.62
69.88

1.5

1.4

2.14

1.18

2.56

Ratio Analysis of Infosys ltd

RATIOS
LIQUIDITY RATIOS
Current Ratio
Quick Ratio
PROFITABILITY RATIOS
Gross Profit ratio ( % )
operating profit ratio( % )
Net Profit ratio (%)
Rate of Return on Investment
Rate of Return on Equity
ASSETS TURN OVER RATIOS
Total assets Turnover ratio
Net Fixed Turnover ratio
Inventory Turnover ratio
Debtors turnover ratio
FINANCE SRUCTURE RATIOS
Equity ratio
Debt ratio
Debt-equity ratio
Interest coverage ratio
VALUEATION RATIOS
Earnings per share(EPS)
Dividend pay-out ratio(DPS)
Dividend yield
P/E ratio

Mar 2014

Mar 2013

Mar 2012

Mar 2011

Mar 2010

3.83
3.83

4.82
4.82

4.72
4.72

5.05
5.05

5.38
5.38

26.09

27.7

31.22

27.69

28.89

0.94
4.8

0.94
4.83

0.97
4.43

0.93
3.82

0.9
3.43

NA

NA

NA

NA

NA

6.47

6.25

6.5

6.81

6.37

0
2334.67

0
4120

0
5838

0
8822

0
3737

178.22
35.35
1.92

158.82
26.45
1.45

147.56
31.85
1.64

112.25
53.45
1.85

100.26
24.93
0.96

Ratio Analysis of HCL Tech. ltd

RATIOS
LIQUIDITY RATIOS
Current Ratio
Quick Ratio
PROFITABILITY RATIOS
Gross Profit ratio ( % )
operating profit ratio( % )
Net Profit ratio (%)
Rate of Return on Investment
Rate of Return on Equity
ASSETS TURN OVER RATIOS
Total assets Turnover ratio
Net Fixed Turnover ratio
Inventory Turnover ratio
Debtors turnover ratio
FINANCE SRUCTURE RATIOS
Equity ratio
Debt ratio
Debt-equity ratio
Interest coverage ratio
VALUEATION RATIOS
Earnings per share(EPS)
Dividend pay-out ratio(DPS)
Dividend yield
P/E ratio

Mar 2014

Mar 2013

Mar 2012

Mar 2011

Mar 2010

1.6
1.59

1.33
1.31

1.69
1.68

2.19
2.18

1.64
1.61

44.81

33.06

23.26

26.39

31.83

0.85
3.28
137.69
5.32

0.83
2.79
79.19
4.88

0.73
2.63
99.18
3.63

0.64
2.39
102.55
2.84

0.75
2.63
53.73
3.79

0.06
59.22

0.17
25.27

0.18
13.72

0.3
12.37

0.16
43.42

51.82
23.16
1.55

28.13
42.66
2.52

17.4
43.11
1.52

15.57
25.7
1.1

14.88
47.04
3.77

Ratio Analysis of Tech Mahindra ltd

RATIOS
LIQUIDITY RATIOS
Current Ratio
Quick Ratio
PROFITABILITY RATIOS
Gross Profit ratio ( % )
operating profit ratio( % )
Net Profit ratio (%)
Rate of Return on Investment
Rate of Return on Equity
ASSETS TURN OVER RATIOS
Total assets Turnover ratio
Net Fixed Turnover ratio
Inventory Turnover ratio
Debtors turnover ratio
FINANCE SRUCTURE RATIOS
Equity ratio
Debt ratio
Debt-equity ratio
Interest coverage ratio
VALUEATION RATIOS
Earnings per share(EPS)
Dividend pay-out ratio(DPS)
Dividend yield
P/E ratio

Mar 2014

Mar 2013

Mar 2012

Mar 2011

Mar 2010

1.67
1.67

0.91
0.91

1.16
1.16

1.2
1.2

2.38
2.38

43.11

17.43

13.6

22.32

31.29

1.51
5.59

0.89
4.03

0.85
3.96

1.05
4.46
3321.33
4.85

6.15

4.59

4.75

0.84
4.21
4965.5
5.07

0.04
38.3

0.34
8.5

0.33
6.64

0.36
8.24

0.74
6.46

115.01
17.39
1.11

50.94
9.82
0.47

36.13
11.07
0.56

55.29
7.23
0.59

60.74
5.76
0.41

NA

NA

NA