PANTALOON RETAIL LTD.

SUBMITTED BY:
LOVISH ANAND
MANAS PRADHAN
MANUJ KATHIL
MD EQUBAL ELAM
M S NEGI
FINANCIAL PERFORMANCE RATIOS

FINANCIAL JUNE-03 JUNE-04 JUNE-05 JUNE-06 JUNE-07

PERFORMANCE

COGS/NET SALES 68.23% 66.54% 66.52% 66.53% 68.26%

MANPOWER COST/ 4.29% 4.17% 4.80% 5.99% 6.19%

TOTAL INCOME

ADVERTISING & 2.65% 2.84% 3.08% 2.72% 2.80%

SELLING
COST/TOTAL
INCOME
INTEREST/TOTAL 3.97% 3.64% 2.60% 1.97% 2.70%
INCOME

PBDIT/INTEREST 2.16 2.39 3.42 4.05 3.43

COST OF GOODS SOLD

OPENING STOCK
+
PURCHASES
-
CLOSING STOCK
-
INSURANCE CLAIM
 NET SALES

SALES
-
VAT/SALES TAX
+
OTHER OPERATING INCOME
 TOTAL INCOME

SALES & OTHER OPERATING INCOME

+
OTHER INCOME
 INTEREST

INTEREST: ON DEBENTURES & FIXED LOANS

ON OTHER LOANS
+
BILL DISCOUNTING CHARGES
+
BANK CHARGES
-
INTEREST INCOME ON FIXED DEPOSITS/OTHERS
-
EXCHANGE FLUCTUATION GAIN/LOSS
 PBDIT

SALES & OPERATING INCOME

+
OTHER INCOME
-
COGS
-
PERSONNEL COST
-
MANUFACTURING & OTHER EXPENSES
PROFITABILITY INDICATOR RATIOS

Profitabil Jun-03 Jun-04 Jun-05 Jun-06 Jun-07

ity
PBDIT/Tot 8.57% 8.66% 8.89% 7.99% 9.24%
al Income
PBDT/Tota 4.60% 5.03% 6.29% 6.02% 6.54%
l Income
Net 2.56% 3.00% 3.65% 3.43% 3.60%
Profit/Tota
l Income
RONW 18.92% 24.47% 24.42% 17.15% 14.82%
(Average
Networth)
ROCE 20.31% 21.03% 22.41% 18.30% 17.48%
(Average
Capital
employed)
RONW(%)
= (PAT- PREFERENCE DIVIDEND) * 100
EQUITY SHAREHOLDER’S FUND ‘OR’ NET WORTH
NET WORTH= EQUITY CAPITAL + RESERVE & SURPLUS – MISCELLANEOUS
EXPENSES AND LOSSES
ALSO KNOWN AS ROE

ROCE(%)
= NET INCOME
CAPITAL EMPLOYED
CAPITAL EMPLOYED = NET WORTH + SECURED/LONG TERM LOAN
Balance- sheet Formula Ratio(for june Interpetation
ratios 07)
indicates the relative mix of the
Debt-equity ratio Debt(including 0.79 company's investor-supplied
current liability) / capital. A company is generally
considered safer if it has a low
Owners' Equity debt to equity ratio—that is, a
higher proportion of owner-
supplied capital—though a very
low ratio can indicate excessive
caution. In general, debt should
be between 50 and 80 percent
of equity.

Debtor turnover Receivables/averag 7 Days Debtor turnover ratio

suggests the total
ratio e daily sales amount of debtor to
sales. Less the ratio is the
more efficient company’s
management is.

Inventory turnover ratio tells

Inventory turnover Cost of goods 99 Days us the rapidity with which the
ratio sold/average inventory is turned over into
recievables through
inventory sales.Higher the inventory
turnover,the more efficient
the more efficient is the
inventory of the firm
 it is a ratio which suggests
Current ratio Current 2.19 the ability of the bank to pay
assets/current its current obligation the
formulae for it is : current
Liability assets/current liability. The
higher the ratio is the more
good company is doing.

Quick Assets (cash, provides a stricter definition

Quick ratio 1.08 of the company's ability to
marketable securities,
make payments on current
and receivables) / Current
obligationsthe company may
Liabilities keep too much cash on hand
or have a poor collection
program for accounts
receivable. If it is lower, it may
indicate that the company
relies too heavily on inventory
to meet its obligations.

Assets- turnover Total assets/ sales 1.96 This ratio suggests the
total no. of times the
ratio assets of the company has
(total income/total been used over a given
assets) period of time as compare
to the total sales of the
company.
Key Financial Amount (June 06) Amount (June 07) Rs in
Parameter Rs in Crore Crore

Total Revenue 1871.98 3328.76

Profit Before Interest , 149.64 307.62

Tax And Depreciation

Profit After Tax 64.16 119.99

Cash Profit 99.85 184.78

 PER SHARE DATA

Per share data formula Jun-03 Jun- Jun- Jun- Jun-

04 05 06 07

Earning per share PAT 1.13 1.84 3.31 5.06 8.71

Outstanding shares

Dividend(Rs) 0.20 0.30 0.50 0.50 0.50

Book value(Rs) Asset- liability 7.39 9.87 20.12 39.20 74.42

Outstanding shares
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