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Net sales
For 2008-09 = 6116.95 x 100 = 34.73% for 2007-08 = 5997.61 x 100 = 39.06%
17611.22 15353.08
Net Sales
For 2008-09 = 1463.99 x 100 = 8.31% For 2007-08 = 1896.69 x 100 = 12.35%
17611.22 15353.08
Net Sales
For 2008-09 = 1899.89 x 100 = 10.79% For 2007-08 = 2379.97 x 100 = 15.5%
17611.22 15353.08
Net Sales
17611.22
15353.08
Net Sales
For 2008-09 = 11495.27 x 100 = 65.27% For 2007-08 = 9355.47 x 100 = 60.94%
17611.22 15353.08
Net Sales
For 2008-09 = 2908.31 x 100 = 16.51% For 2007-08 = 2378.14 x 100 = 15.49%
17611.22 15353.08
C. Selling and Distribution Expenses Ratio = S & D Expenses x 100
Net Sales
For 2008-09 = 902.82 x 100 = 5.13% For 2007-08 = 1060.67 x 100 = 6.91%
17611.22 15353.08
Net Sales
For 2008-09 = 451.71 x 100 = 2.56% For 2007-08 = 214.78 x 100 = 1.40%
17611.22 15353.08
Current Liabilities
2835.75 2492.93
Working Capital
For 2008-09 = 2288.93 x 100 = 54.28% For 2007-08 = 2655.44 x 100 = 55.55%
4217.05 4779.33
Total Assets
For 2008-09 = 7336.15 x 100 = 54.92% For 2007-08 = 6424.81 x 100 = 54.11%
13357.16 11873.69
10. Debt Equity Ratio = Borrowed Funds
Proprietor’s Funds
7336.15 6424.81
Capital Employed
For 2008-09 = 1632.01 + 317.09 x 100 For 2007-08 = 2242.76 + 160.70 x 100
11873.69 13357.16
= 17.54% = 9.84%
Sharehlders’ Fund
For 2008-09 = 1463.79 x 100 = 29.25% For 2007-08 = 1879.54 x 100 = 19.95%
7336.15 6424.81
For 2008-09 = 1463.79 – 0.75 x 100 For 2007-08 = 1879.54 – nil x 100
= 19.94% = 29.39%
14. Capital Gearing Ratio = Funds bearing fixed rate of interest & dividend
No. Of Shares
For 2008-09 = 1463.79 – 0.75 = Rs. 5.78 For 2007-08 = 1879.54 – nil = Rs. 7.42
25,30,61,306 25,30,61,306
16. Price Earning Ratio = Market price per share
5.78 7.42
No. Of shares
25,30,61,306
25,30,61,306
For 2008-09 = 1.75 x 100 = 30.28% For 2007-08 = 1.75 x 100 = 23.59%
5.78 7.42
For 2008-09 = 1.75 x 100 = 1.94% For 2007-08 = 1.75 x 100 = 1.12%
90 155.90
Average Stock
For 2008-09 = 11495.27 = 8.72 times For 2007-08 = 9355.47 = 8.98 times
1317.16 1041.66
2325.76 2238.48
D.T.R
For 2008-09 = 365 days = 48 days For 2007-08 = 365 days = 53 days
7.57 6.86
23. Creditors’ Turnover Ratio = Net Sales
525.71 668.22
C.T.R
For 2008-09 = 365 days = 11 days For 2007-08 = 365 days = 16 days
33.50 22.98
6101.84 5470.67
4498.19 4779.3