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558
Ramesh Damarla
M.Com., ACMA, ACS
Junior Accounts Officer, NATFM
Hyderabad
CASE STUDY
Return on Investment
Debt-Equity Ratio
Analysis of BSNL Financial Ratios for intra firm comparison from FY 2002-03 TO 2010-11.
Sl. Financial Ratio / Financial Year 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 Average
No.
1
Current Ratio
0.78
1.33
2.65
2.79
3.22
3.34
2.79
1.29
1.20
2.15
Liquidity Ratio
0.64
1.21
2.49
2.62
3.08
3.15
2.57
1.17
1.02
1.99
5.58
17.62
28.22
22.25
19.65
7.91
1.61
5.69
21.50
8.40
10.27
26.52
21.95
21.02
20.53
11.70
3.55
6.86
22.16
9.61
2.89
11.95
18.83
15.28
14.03
4.44
1.15
3.65
12.77
5.79
34.60
8.37
5.31
6.54
7.13
22.52
86.96
27.40
7.83
15.13
17.31
4.71
11.54
13.14
15.05
49.84
0.00
0.00
0.00
12.40
Return on Investment %
2.58
9.48
13.99
11.07
8.98
3.41
0.65
2.11
7.97
4.45
Debt-Equity Ratio
0.42
0.27
0.23
0.20
0.16
0.14
0.13
0.11
0.13
0.20
10
1.29
1.09
0.91
0.79
0.70
0.65
0.67
0.92
0.96
0.89
11
0.29
0.44
0.53
0.57
0.62
0.66
0.65
0.64
0.33
0.52
12
0.36
0.49
0.54
0.63
0.66
0.66
0.60
0.40
0.39
0.53
13
5.81
5.01
2.19
1.64
1.24
1.10
1.12
4.84
14.17
0.32
14
8.79
8.52
5.44
6.38
6.37
6.96
7.59
6.75
4.69
6.83
15
1.50
2.27
2.48
2.43
2.38
2.19
1.73
0.75
1.35
1.90
Current Ratio
Liquidity Ratio
559
CASE STUDY
Analysis of BSNL Financial Ratios for intra firm comparison from FY 2002-03 To 2010-11.
Sl. Financial Ratio/Financial
No. Year
2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 Average
1
Current Ratio
0.78
1.33
2.65
560
2.79
3.22
3.34
2.79
1.29
1.20
2.15
CASE STUDY
Analysis of BSNL Financial Ratios for intra firm comparison from FY 2002-03 To 2010-11.
Sl. Financial Ratio/Financial
No. Year
2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 Average
2
Liquidity Ratio
0.64
1.21
2.49
2.62
3.08
3.15
2.57
1.17
1.02
1.99
5.58
17.62
28.22
22.25
19.65
7.91
1.61
5.69
21.50
8.40
10.27
26.52
21.95
21.02
20.53
11.70
3.55
6.86
22.16
9.61
561
CASE STUDY
Analysis of BSNL Financial Ratios for intra firm comparison from FY 2002-03 To 2010-11.
Sl. Financial Ratio/Financial
No. Year
2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 Average
5
2.89
11.95
18.83
15.28
14.03
4.44
1.15
3.65
12.77
5.79
10.27
26.52
21.95
21.02
20.53
11.70
3.55
6.86
22.16
9.61
17.31
4.71
11.54
13.14
15.05
49.84
0.00
0.00
0.00
12.40
Return on Investment%
2.58
9.48
13.99
11.07
8.98
3.41
0.65
2.11
7.97
4.45
562
CASE STUDY
Analysis of BSNL Financial Ratios for intra firm comparison from FY 2002-03 To 2010-11.
Sl. No. Financial Ratio/Financial Year 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08
9
Debt-equity Ratio
2008-09
0.42
0.27
0.23
0.20
0.16
0.14
0.13
0.11
0.13
0.20
1.29
1.09
0.91
0.79
0.70
0.65
0.67
0.92
0.96
0.89
0.29
0.44
0.53
0.57
0.62
0.66
0.65
0.65
0.33
0.52
563
CASE STUDY
Analysis of BSNL Financial Ratios for intra firm comparison from FY 2002-03 To 2010-11.
Sl. No. Financial Ratio/Financial Year 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08
12
0.36
13
5.81
14
8.79
0.49
2008-09
0.54
0.63
0.66
0.68
0.60
0.40
0.39
0.53
5.01
2.19
1.64
1.24
1.10
1.12
4.84
14.17
0.32
8.52
5.44
6.38
6.37
6.96
7.59
6.75
4.69
6.83
564