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Col 1
3
150 4.12 145.88
4
164 3.26 160.74
5
+14 .86 +14.88
6
164 x100 100 150 = 9.33
160.74 x100 100 145.88 = 10.18 3.26 x100 100 4.12 = 0.79
1.
2. Net Sales
100
106.60 x100 160.74 = 66.32
Col 1
Amt
TP
Amt
TP
Amt
T P
Amt
TP
Amt
TP
Amt
TP
1.
Sales
2.
Debt-Equity Ratio
D / ERatio = LongtermDebt NetWorth
0.31
0.36
The summarized assets and liabilities of G&T Ltd for three consecutive financial years ending March 2007 are as follows:
Liabilities Net Worth Paid up equity Capital (Net of Forfeited Capital Reserves and Surplus Long Term Borrowings Defrred Tax Liabilities Total Liabilities Assets Gross Fixed assets Less: Depreciation Net Fixed Assets Investments Deferred Tax Assets Current Assets Loans and Advances Cash &Bank Balance Inventories Receivables Loans &Advances Less: Current Liabilities Net Current Assets Deferred Revenue Expenditure Total Assets Rs. 5-Mar 25.98 3343.15 1858.96 218.48 5446.57 2100.89 1014.76 1086.13 969.97 123.95 828.02 2261.26 5201.56 495.53 8786.37 5559.74 3226.63 39.89 5446.57 583.23 2210.27 6110.82 522.88 9427.2 6913.68 2513.52 21.98 6303.5 In Crore 6-Mar 27.48 4612.69 1453.54 209.79 6303.5 2582.13 974.44 1607.69 2027.8 132.51 7-Mar 56.65 5711.78 2077.66 204.88 8050.97 3340.59 1112.83 2227.76 3106.6 164.69 1094.43 3001.14 7220.99 565.94 11882.5 9340.42 2542.08 9.84 8050.97
The Summary of Income Statements for the three consecutive financial years of G&T stood as follows: Particulars 2004-05 2005-06 2006-07 Income 13748.26 15198.63 18041.13 Expenditure 12446.81 13886.47 16037.68 Profit before Tax 1301.45 1312.16 2003.45 Tax 455.51 492.06 751.29 Profit After Tax 845.94 820.1 1252.16 Depreciation (included in the expenditure above 93.25 115.98 171.45 Interest 139.42 109.02 155.82 Loan Payment 50.05 125.25 112.6
Compute Capital Structure ratios of G&T Ltd. From the information given in last two slides.
Summerised Financial Statements of Matrix Ltd for two consecutive years are given below. Analyse the firm's performance using the turnover ratios Summerised Income Statement of Matrix Ltd as on 31st March 2009 Rs. In Lakh Previous Current Particulars Year Year Sales 150 146 Less: Sales Returns 4.12 3.26 Net Sales 145.88 160.74 Cost of Sales 97.5 106.74 Gross Profit 48.38 54.14 Administrative Overheads 3.46 3.14 Selling and Distribution Overheads 4.61 4.15 Interest and Non operating Expenses 0.168 0.19 Operating Income 40.14 46.65 Other Incomes 2.34 3.12 Profit Before Tax (PBT) 42.48 49.77 Tax 14.86 17.42 Profit After Tax (PAT) 27.61 32.35
Summerised Balance Sheet of Matrix Ltd as on 31st March 2009 Rs. In Lakh Previou Current Particulars s Year Year Assets Cash and Bank Balance 1.05 1.1 Marketable Securities 4.75 5.25 Sundry Debtors 6.45 7.25 Stock 8.75 10.45 Prepaid Expenses 1.25 2.5 Current Assets 22.25 26.55 Net Fixed Assets 83.5 98.2 Total Assets 105.75 124.75 Liabilities and Owners Equity Sundry Creditors 8.75 9.25 Notes Payable 7 10.5 Long term Debt 15 30 Equity 75 75 Total Liabilities and Shreholders' Funds 105.75 124.75