Sei sulla pagina 1di 2

1q

Ratio Analysis Numerical


DKMC is engaged in the manufacture of consumer products. It has furnished
the following financial statements for the two years ending 31 March 2015. It
has not issued any preference shares or debentures nor raised any long term
institutional loans.
Financial Statements of DKMC
Balance sheet
Particulars

2014 (Rs.
in Lakh)

2015 (Rs. in
Lakh)

Shareholders fund:
Share Capital ( Equity Shares of Rs 10 each)
Reserve & surplus
Total Shareholders fund

4,000
24,208
28,208

4,000
23,516
27,516

Non-current Liabilities
Secured Loan
Deferred tax Liabilities
Total Non-current Liabilities

66,484
1,452
67,936

37,648
1,756
39,404

17,252
1,548
18,800
1,14,944

10,364
1,248
11,612
78,532

21,328

21,472

(9,276)
12,052
240
16
12,308

(10,224)
11,248
1,340
16
12,604

73,252
5,372
13,500
10,512

42,184
7,068
6,404
10,272

Current Liabilities
Trade Payables
Provisions
Total current liabilities
Total Liabilities
Non-current Assets
Fixed Assets ((gross block)
Depreciation
Net Block
Capital Work in Progress
Investments
Total Non-current Assets
Current Assets
Inventories
Trade receivables
Cash and bank balance
Loans and advances

Total Current Assets

1,02,636

Total Assets

1,14,944

65,928
78,532

Income Statement
Particular
Revenue From
Operations
Other Income
Total Revenue
Expenses:
Material Expenses
Employee benefit
Expense
Other expenses
Interest and finance
charges
Total Expenses
Profit before tax
Tax Expenses
Profit after tax

2014 (Rs. in Lakh)


1,55,856

2015 (Rs. in Lakh)


1,00,288

1,744
1,57,600

3,536
1,03,824

1,19,156
3804

85,448
4340

22960
4296

9948
3,344

1,50,216
7,384
2,452
4,932

1,03,080
744
580
164

A
dditional Information:Market Price per share

68

50

Tax Rate is 30%.

Company declared and paid dividend of 20% for 2014


Comment on the profitability, liquidity and efficiency of the company
for 2 years
Also calculate the market ratios for 2 years