Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
VIKAS.C.RAI
ROLL NO. 14D68
PROFITABILITY RATIOS
NET INCOME
TOTAL ASSETS
SALES
ACCOUNTS
RECEIVABLE
INTEREST EXPENSE
CURRENT ASSETS
CURRENT LIABILITIES
SHARE CAPITAL
RESERVE AND SURPLUS
OPENING STOCK
OF FINISHED GOODS
PURCHASE
CLOSING STOCK
OF FINISHED GOODS
FIXED ASSET
OF CURRENT YEAR
FIXED ASSET
OF PREVIOUS YEAR
NON-CURRENT LIABILITIES
CURRENT LIABILITIES
PROFIT BEFORE TAX
INTEREST COST
2013
2014
1,975,000
3,119.27
7,169
1,863,000
3,564.70
7,962
302.4
51.74
3,364.60
3,364.60
47.51
850.77
342
22.2
3,631.58
3,631.58
47.51
1,113.32
191.57
4,947.28
163.91
5,499.36
163.91
162.38
1047.57
1173.79
1078.08
636.05
1,274.88
163.58
1047.57
620.26
1,529.16
352.54
TVS MOTORS
PARTICULARS
2013
(Rs. In
Crores)
A.
1,975,000
3,119.27
63316.10%
1,863,000
3,564.70
52262.46%
-112000 -5.67%
445.43 14.28%
110.54
SALES
TOTAL ASSETS
ASSET TURNOVER
7,169
3119.27
229.84%
7,962
3564.7
223.35%
792.6 11.06%
445.43 14.28%
-0.06
NET INCOME
SALES
RETURN ON SALES
1975000
7169.25
27548.21%
1863000
7961.85
23399.08%
-112000 -5.67%
792.6 11.06%
41.49
TOTAL ASSETS
STOCKHOLDER'S EQUITY (W.N. 1)
ASSET-TO-EQUITY
3119.27
8983
0.35
3564.7
11608
0.31
445.43 14.28%
2625 29.22%
-0.04
NET INCOME
STOCKHOLDER'S EQUITY (W.N. 1)
RETURN ON EQUITY
1975000
8983
21985.97%
1863000
11608
16049.28%
-112000 -5.67%
2625 29.22%
59.37
7,169
302.4
23.71
7,962
342
23.28
792.60 11.06%
39.60 13.10%
-0.43
326.11
365.28
163.0539187 182.6401316
2.00
2.00
39.17 12.01%
19.59 12.01%
0.00
COGS (W.N. 2)
AVERAGE INVENTORY (W.N. 3)
INVENTORY TURNOVER RATE
SALES
AVERAGE FIXED ASSETS (W.N. 4)
FIXED ASSET TURNOVER
7,169
3584.63
2.00
7,962
3980.93
2.00
792.60 11.06%
396.30 11.06%
0.00
3,135.60
3119.27
1.01
3,564.70
3564.7
1.00
429.10 13.68%
445.43 14.28%
-0.01
3,135.60
8983
0.35
3,564.70
11608
0.31
429.10 13.68%
2625.00 29.22%
-0.04
302.46
376.66
51.74
5.85
22.2
16.97
74.20 24.53%
-29.54 57.09%
11.12
3,364.60
3,364.60
1.00
3,631.58
3,631.58
1.00
LEVERAGE RATIOS
111
EFFICIENCY RATIOS
SALES
ACCOUNTS RECEIVABLE
A/R TURNOVER RATE
C.
(Rs. In
Crores)
PROFITABILITY RATIOS
NET INCOME
TOTAL ASSETS
RETURN ON ASSETS
B.
DIFFERENCE
2014 DIFFERENCE %
LIQUIDITY RATIOS
CURRENT ASSETS
CURRENT LIABILITIES
CURRENT RATIO
266.98
266.98
0.00
7.93%
7.93%
113
CURRENT ASSETS
CURRENT LIABILITIES
WORKING CAPITAL
3,364.60
3,364.60
0.00
3,631.58
3,631.58
0.00
266.98
266.98
0.00
7.93%
7.93%
47.51
850.77
898.28
47.51
1,113.32
1160.83
0.00
262.55
262.55
0.00
0.31
191.57
4,947.28
163.91
5,499.36
-27.66
-1.53
-0.14
-0.01
163.91
4,974.94
162.38
5,500.89
191.57
163.91
177.74
163.91
162.38
163.145
-27.66
-1.53
-14.60
-0.14
-0.01
-0.08
1047.57
1078.08
1062.83
1173.79
1047.57
1110.68
126.22
-30.51
47.86
0.12
-0.03
0.05
5 NON-CURRENT LIABILITIES
CURRENT LIABILITIES
TOTAL LIABILITIES
636.05
1,274.88
1,910.93
620.26
1,529.16
2149.42
-15.79
254.28
238.49
-0.02
0.20
0.12
163.58
7
170.52
352.54
8
360.26
WORKING NOTE:
1 SHARE CAPITAL
RESERVE AND SURPLUS
STOCKHOLDER'S FUND
#REF!
#REF!
525.95
0.11
A. Profitability Ratios:
1. Return on Assets (net income/total assets)
2. Asset Turnover (sales/total assets)
3. Return on Sales, (aka profit margin percent) (net income/sales)
4. Assets-to-Equity (total assets/stockholders equity)
5. Return on Equity (net income/stockholders equity)
B. Efficiency Ratios:
1. A/R Turnover Rate (sales/accounts receivable)
2. Inventory Turnover Rate (COGS/average inventory)
3. Fixed Asset Turnover (sales/average fixed assets)
C. Leverage Ratios:
1. Debt Ratio (total liabilities/total assets)
2. Debt-to-Equity Ratio (total liabilities/stockholders equity)
3. Times Interest Earned (earnings before interest and taxes/interest expense)
D. Liquidity Ratios:
1. Current Ratio (current assets/current liabilities)
2. Working Capital (current assets current liabilities)
110