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  • Calculation of Ratios

    Загружено:

    anjali kukreja
    18 просмотров11 страниц
    The document contains calculations of various liquidity ratios for a company over three years from 2013-2014 to 2015-2016. It shows ratios like total assets turnover ratio, fixed assets turnover ratio, current assets turnover ratio, and debtors turnover ratio generally increased over the period except for a few exceptions. Other ratios like collection period, creditors turnover ratio, payment period, working capital turnover ratio, inventory turnover ratio, gross profit ratio and net profit ratio are also calculated and graphed showing trends over the three year period.

    Исходное описание:

    ratio calculation is done in the above assignment

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    The document contains calculations of various liquidity ratios for a company over three years from 2013-2014 to 2015-2016. It shows ratios like total assets turnover ratio, fixed assets turnover ratio, current assets turnover ratio, and debtors turnover ratio generally increased over the period except for a few exceptions. Other ratios like collection period, creditors turnover ratio, payment period, working capital turnover ratio, inventory turnover ratio, gross profit ratio and net profit ratio are also calculated and graphed showing trends over the three year period.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате DOCX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    18 просмотров11 страниц

    Calculation of Ratios

    Загружено:

    anjali kukreja
    The document contains calculations of various liquidity ratios for a company over three years from 2013-2014 to 2015-2016. It shows ratios like total assets turnover ratio, fixed assets turnover ratio, current assets turnover ratio, and debtors turnover ratio generally increased over the period except for a few exceptions. Other ratios like collection period, creditors turnover ratio, payment period, working capital turnover ratio, inventory turnover ratio, gross profit ratio and net profit ratio are also calculated and graphed showing trends over the three year period.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате DOCX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 11

     LIQUIDITY RATIOS

    1) Calculation of TOTAL ASSETS TURNOVER RATIO:-


    Net sales Total assets t/o
    Year Total assets ratio

    2013-14 188,572,437.00 / 92,467,990.65 2.03 times

    2014-15 228,457,373.00 / 111,060,690.52 2.05 times

    2015-16 227,059,813.28 / 1.77 times


    128,033,313.27

    Graphical representation:-

    total assets t/o ratio


    2.1 2.05
    2.03
    2.05
    2
    1.95
    1.9
    1.85
    1.77 total assets t/o ratio
    1.8
    1.75
    1.7
    1.65
    1.6
    2013-14 2014-15 2015-16
    2) Calculation of FIXED ASSETS TURNOVER RATIO:-
    Net sales Fixed assets t/o
    Year Fi ratio

    Graphical representation:-

    fixed assets t/o ratio


    40
    33.8
    35
    30
    25 22.6

    20 17.7
    fixed assets t/o ratio
    15
    10
    5
    0
    2013-14 2014-15 2015-16
    3) Calculation of CURRENT ASSETS TURNOVER RATIO:-
    Net sales Current assets
    Year Current Assets t/o ratio

    2013-14 188,572,437.00 / 86,895,155.79 2.1 times

    2014-15 228,457,373.00 / 100,952,822.09 2.2 times

    2015-16 227,059,813.28 / 115,222,988.74 1.9 times

    Graphical representation:-

    current assets t/o ratio


    2.25
    2.2
    2.15
    2.1
    2.05
    2
    current assets t/o ratio
    1.95
    1.9
    1.85
    1.8
    1.75
    2013-14 2014-15 2015-16
    4) Calculation of DEBTORS TURNOVER RATIO:-
    Net credit sales Debtors
    Year Trade Debtors turnover ratio

    2013-14 188,572,437.00 / 39,308,718.00 4.7 times

    2014-15 228,457,373.00 / 42,781,374.00 5.3 times

    2015-16 227,059,813.28 / 43,317,033.00 5.2 times

    Graphical representation:-

    debtors t/o ratio


    5.4

    5.2

    4.8 debtors t/o ratio

    4.6

    4.4
    2013-14 2014-15 2015-16
    5) Calculation of COLLECTION PERIOD:-
    No. of days in a year Collection
    Year Debtors t/o ratio Period

    2013-14 365 / 4.7 77 days

    2014-15 365 / 5.3 68 days

    2015-16 365 / 5.2 70 days

    Graphical representation:-

    collection period
    78
    76
    74
    72
    70
    collection period
    68
    66
    64
    62
    2013-14 2014-15 2015-16
    6) Calculation of CREDITORS TURNOVER RATIO:-
    Net Purchases Creditors
    Year Creditors turnover ratio

    2013-14 149,382,124.00 / 45,211,137.00 3.3 times

    2014-15 173,936,638.00 / 37,715,889.00 4.6 times

    2015-16 160,975,469.99 / 41,003,409.00 3.9 times

    Graphical representation:-

    creditors t/o ratio


    5
    4.5
    4
    3.5
    3
    2.5
    creditors t/o ratio
    2
    1.5
    1
    0.5
    0
    2013-14 2014-15 2015-16

    7) Calculation of PAYMENT PERIOD:-


    No. of days in a year Payment
    Year Creditors t/o ratio period

    2013-14 365 / 3.3 110 days


    2014-15 365 / 4.6 79 days

    2015-16 365 / 3.9 93 days

    Graphical representation:-

    payment period
    120

    100

    80

    60
    payment period
    40

    20

    0
    2013-14 2014-15 2015-16

    8) Calculation of WORKING CAPITAL TURNOVER RATIO:-


    Net sales Working capital
    Year Working capital t/o ratio

    2013-14 188,572,437.00 / 36,638,024.79 5.1 times


    2014-15 228,457,373.00 / 62,501,248.09 3.6 times

    2015-16 227,059,813.28 / 73,214,799.74 3.1 times

    Graphical representation:-

    working capital t/o ratio


    6
    5.1
    5

    4 3.6
    3.1
    3
    working capital t/o ratio
    2

    0
    2013-14 2014-15 2015-16

    9) Calculation of INVENTORY TURNOVER RATIO:-


    Cost of goods sold Inventory t/o
    Year Average stock ratio
    (opening stock +closing stock / 2)
    2013-14 170,099,283.00 / 41,128,233.00 4.1 times
    2014-15 203,401,400.00 / 50,888,315.00 3.9 times

    2015-16 191,122,076.99 / 316,344,954.5 0.6 times

    Graphical representation:-

    inventory t/o ratio


    4.5 4.1
    3.9
    4
    3.5
    3
    2.5
    2 inventory t/o ratio
    1.5
    1 0.6
    0.5
    0
    2013-14 2014-15 2015-16

    10) Calculation of GROSS PROFIT RATIO:-


    Gross profit / Net sales Gross profit
    Year *100 ratio

    2013-14 18,473.154.00 / 188,572,437.00 9.7%


    *100
    2014-15 25,055,973.00 / 228,457,373.00 10.9%
    *100
    2015-16 35,937,736.29 / 227,059,813.28 15.8%
    *100

    Graphical representation:-

    gross profit ratio


    18.00%
    15.80%
    16.00%
    14.00%
    12.00% 10.90%
    9.70%
    10.00%
    8.00% gross profit ratio
    6.00%
    4.00%
    2.00%
    0.00%
    2013-14 2014-15 2015-16

    11) Calculation of NET PROFIT RATIO:-


    Net profit / Net sales Net profit ratio
    Year *100

    2013-14 2,114,659.25 / 188,572,437.00 1.12%


    *100
    2014-15 3,642,536.63 / 228,457,373.00 1.59%
    *100
    2015-16 7,508,345.97/ 227,059,813.28 3.37%
    *100

    Graphical representation:-

    net profit ratio


    3.50% 3.31%

    3.00%

    2.50%

    2.00% 1.59%
    1.50% net profit ratio
    1.12%
    1.00%

    0.50%

    0.00%
    2013-14 2014-15 2015-16

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