Particulars 2017 2016

Cost of Raw Materials and Accessories CRM 2385.33 2077.1

Cost of production CP 4218.12 3713.8
Cost of distribution DC 483.37 419.95
Cost of sales CS 4871.83 4256.6
Net Sales NS 6053.23 5466.02

Total inventory (RM+FG+WIP) INV 1221.09 1064.15

Raw material RM 300.75 241.35
Semi Finished Goods inventory SFG 551.58 534.54
Finished goods inventory FG 368.76 288.26
Account receivables AR 490.03 453.84
Account payables AP 211.96 380.83

Total Assets TA 7153.5 6989.67

Supply Chain length (DRM+DFG+DWIP) 121.3771 119.6652

DRM RM*365/CRM 46.02036 42.41141
DWIP WIP*365/CP 47.72901 52.5357
DFG FG*365/CS 27.62769 24.71806

Supply Chain Cost SCC DC+(ICC*INV) 743.218 705.83

Supply Chain inefficiency ratio SCC/NS 0.12278 0.129131
Supply chain working capital productivity SWCP NS/SWC 4.037748 4.806729
Supply chain working capital SWC INV+AR-AP 1499.16 1137.16

Return on assets PAT/TA 0.061247 0.045617

Asset turnover Sales/TA 0.846191 0.782014
Inventory turnover COGS/inv 3.436825 3.368308
Particulars 2017 2016
Cost of Raw Materials and Accessories CRM 41.2 71.23
Cost of production CP 343.1 355.85
Cost of distribution DC 89.98 70.54
Cost of sales CS 3275.12 2814.37
Net Sales NS 3883.7 3316.68

Total inventory (RM+FG+WIP) INV 42.23 45.32

Raw material RM 2.87 4.78
Semi Finished Goods inventory SFG 3.62 8.87
Finished goods inventory FG 35.74 31.67
Account receivables AR 188.88 241.33
Account payables AP 1133.08 921.58

Total Assets TA 3753.91 3981.55

Supply Chain length (DRM+DFG+DWIP) 33.26013 37.6993

DRM RM*365/CRM 25.42597 24.49389
DWIP WIP*365/CP 3.851064 9.098075
DFG FG*365/CS 3.983091 4.107331

Supply Chain Cost SCC DC+(ICC*INV) 98.426 79.604

Supply Chain inefficiency ratio SCC/NS 0.025343 0.024001
Supply chain working capital productivity SWCP NS/SWC 3.937127 4.571137
Supply chain working capital SWC INV+AR-AP 986.43 725.57

Return on assets PAT/TA 0.012254 0.007284

Asset turnover Sales/TA 1.034575 0.833012
Inventory turnover COGS/inv 1.724403 1.567471