1.

CURRENT RATIO

YEARS Current Assets Current Liabilities Ratios

(In lakhs) (In lakhs)
1990-1991 1241.49 698.60 1.77

1991-1992 1451.82 1072.63 1.35

1992-1993 1239.27 1181.90 1.04

2
1.8
1.6
1.4
1.2
ratio3
1
ratio2
0.8
ratio1
0.6
0.4
0.2
0
1990-1991 1991-1992 1992-1993

Anaysis:
The current ratio has been decreased from 1.77 to 1.35 to 1.04 in the year 1990-1991 to 1991-
1992 to 1992 to 1993
 2. QUICK RATIO

YEARS QUICK ASSETS CURRENT RATIO

(In lakhs) LIABILITIES(In
lakhs)
1990-1991 1432.19 698.60 2.05
1991-1992 1522.72 1072.63 1.41
1992-1993 1061.1 1181.1 0.89

2.5

1.5
ratio 3
ratio 2
1 ratio 1

0.5

0
1990-1991 1991-1992 1992-1993

Analysis:

The Quick ratio has been decreased from 2.05 to 1.41 to 0.89 in the year 1990-1991 to 1991-
1992 to 1992-1993.
 3. CASH RATIO

YEARS CASH (In lakhs) CURRENT RATIO

LIABILITIES (In
lakhs)
1990-1991 409.86 698.60 0.58

1991-1992 562.20 1072.63 0.52

1992-1993 261.82 1181.90 0.22

0.7

0.6

0.5

0.4 ratio 3
ratio 2
0.3
ratio 1
0.2

0.1

0
1990-1991 1991-1992 1992-1993

Analysis:

The fixed asset ratio has been same in year 1990-1991 and 1991-1992 that is 0.58 and 0.52 and it
was decreased in year 1992-1993 to 0.22.
 4. ASSET TURNOVER RATIO

YEARS NET SALES (In AVERAGE RATIO

lakhs) TOTAL ASSETS
(In lakhs)
1990-1991 5180.08 3693.01 1.40
1991-1992 5658.00 3977.41 0.14
1992-1993 6412.70 3805.95 1.68

1.8
1.6
1.4
1.2
1 ratio 3
0.8 ratio 2
0.6 ratio 1
0.4
0.2
0
1990-1991 1991-1992 1992-1993

Analysis:

The asset turnover ratio has been decreased from 1.40 to 10.14 in the year 1990-1991 to 1991-
1992. and again increased in the year 1992-1993 to 1.68.
 5.PROPRIETARY RATIO:

YEARS SHAREHOLDERS TOTAL ASSETS RATIO

FUND (In lakhs) (In lakhs)
1990-1991 1326.31 3693.01 0.35

1991-1992 1166.53 3977.41 0.29

1992-1993 1064.21 3805.95 0.27

0.4

0.3
ratio 3
0.2
ratio 2
0.1 ratio 1

0
1990-1991 1991-1992 1992-1993

Analysis:

The owner’s ratio has been decreased from 0.35 to 0.29 to 0.27 in the year 1990-1991 to 1991-
1992 to 1992-1993.