INDEX

NO

PERTICULAR

I.
II.
III.

PREFACE
ACKNOWLEDGEMENT
EXECUTIVE SUMMARY

1
1.1
1.2
1.3
1.3.1
1.3.2
1.3.3
1.3.4
1.3.5
1.3.6
1.3.7
1.3.8
1.3.9
1.3.10
1.4
1.5
1.6
2
2.1
2.2
2.3
2.4
2.5
2.6
3
3.1
3.2

3.3

INTRODUCTION
Company Profile
History and development
Company at a glance
Name of company
Address of the company
Co-operative office
Registered office
Year of the establishment
Size of unit
Board of director
Auditors
Bankers
Motto of company
Organization chart
Location chart
Lay out chart

RATIO ANALYSES
Introduction
Classification of ratio
Interpretation of Theory of ratio
Guidelines or precaution for the use of ratios
Use and significance of ratio analysis
Limitation of the ratio analysis
CALCULATION OF RATIO
Liquidity ratio
3.1.1
Current ratio
3.1.2
Quick or acid test or liquidity ratio
Current assets movement or activity ratio
3.2.1
Creditors/payable turnover ratio
3.2.2
Working capital turnover ratio
3.2.3
Inventory/stock turnover ratio
3.2.4
Debtors or receivable turnover ratio
Analysis of long term financial position or
3.3.1
3.3.2

Long term solvency ratio

Debt - equity ratio
Funded to total Capitalisation ratio

PAGE NO.

1-9
1
2
4

6
7
9
10-25
10
12
18
19
20
25
26-64
26
30
33
34
37
40
43
46
47
48

SMT. S.B.PATEL INSTITUTE OF BUSINESS MANAGEMENT, VISNAGAR

3.3.3
3.4
3.4.1
3.4.2
3.4.3
3.4.4
3,4,5
4
4.1
4.2
4.3
4.4
4..5
4.6
5
6
7
8

Proprietary or equity ratio

Profitability ratio
Gross profit ratio
Operating ratio
Expense ratio
Net profit ratio
Cash profit ratio
Financial condition
Fixed assets
Net Current Assets
Net Sales
Total Income
Total Expenses
Net Profit

50
53
55
57
59
61
63
65-71
66
67
68
69
70
71

FINDINGS & SUGGESTION

CONCLUSION
BIBLIOGRAPHY
ANNEXURE

SMT. S.B.PATEL INSTITUTE OF BUSINESS MANAGEMENT, VISNAGAR