Ratios Version 3 (1)

USER FRIENDLY TEMPLATE CALCULATE RATIOS FILING BELOW DATAKaviraja Addangadi. Mcom,PGDHRMemail:[email protected]

Mobile:9886540274,

http://kavirajaasociates.weebly.com/

Enter Details

Revenue Ratios FILL DATAGross ProfitNet ProfitNet SalesCost of Goods SoldClosing StockOperating ExpsAdministrative ExpsSellig & Distribution ExpsLabour & Direct CostDepreciationInterestTaxOpening StockNon- Operating ExpensesNon- Operating Income Net Credit sales Net Credit PurchaseVariable over headFixed Over Head


FormulasFAQ


Profitability RatioOperating RatioFinancial RatioTurnover Ratios

Leverages

USER FRIENDLY TEMPLATE CALCULATE RATIOS FILING BELOW DATA

Capital Rations FILL DATAFixed AssetCurrent AssetCurrent LiabilityPreference DividendNumber of Equity Sharescash and bank balanceShort term Marketable SecuritieTotal of Assets in B/sLong term DebtsEquity share CapitalFixed Interest Bearing SecuritesMarket Price Per Equity ShareDividend Per Equity ShareOpening DebtorClosing debtorOpening CreditorClosing Creditor

Kaviraja Addangadi. Mcom,PGDHRMemail:[email protected]

Mobile:9886540274,


Net Sales

Net sales

Net sales

Net sales

Net sales

Net sales

Net sales


Ratio Analysis

1) Profitability Ratio:-

G/P ratio = Gross Profit *100

2) Operating ratio:-

Cost of goods sold + operating exps *100

a) Cost of goods sold = Opening stock + Purchase + Direct exps + Manufacturing Exps – Closing stock or Sales – G/P.

b) Operating exps = Administrative + Selling & distribution exps.

3) Expenses Ratio:-

a) Material consumed :- Material Consumed *100

b) Conversion cost :- Labour exps + Manufaturing Exps * 100

c) Administrative Expenses Ratio :- Administrative Expenses Ratio * 100

d) Selling & Distribution Expenses :- Selling & Distribution Expenses *100

e) Operating Profit Ratio :- Operating Profit *100


OP=GP+Operating Income-Operating Exps

Net sales

Capital Employed

OR

Equity Shares + Preference Share + Undistributed Profit + Reserves & Surplus + Fixed Liabilities – Fictitious Assets

Shareholders Funds

Interest on fixed debenture

Number of Equity Shares

Earning per Share

f) Net Profit Ratio :- Net Profit *100

4) Return on Capital Employed :- N/P * 100

a) Net Profit :- N/P after depreciation before interest on fixed liabilities dividend on shares and taxation.

b) Capital Employed :- Fixed Assets + Current Assets – Current Liabilities

5) Return on Share Holders :- N/P *100

a) Net profit :- N/P after payment Taxes, Interest on long term liabilities & Preference dividend.

b) Share holder Fund :- Equity Share Capital + Preference Share Capital + Capital Reserve +Revenue Reserve.

6) Return on Total Assets :- N/P After Tax *100 Total Assets

7) Debt Service Ratio :- N/P Before Interest & Tax

8) Earning per Share :- Net Income – Preference Dividend

9) Price Earning Ratio :- Market Price Per Equity Share

Earning per share

Market Price Share

Capital Employed (Shareholder fund +long term Liabilities

Net fixed Assets

CA -CL

Total Assets

Average Stock (Op+Clo stock)2

2Collection Period = 365/DTR

(Creditors + B/P)

Creditors Turnover Ratio

10) Payout Ratio :- Dividend per Equity Share

11) Dividend Yield Ratio :- Dividend Per Share *100

12) Turn Over Ratio :-

a) Capital Turn Over Ratio :- Sales

b) Fixed Assets Turnover Ratio:- :- Sales *100

c) Working Capital Turnover Ratio :- Sales * 100

d) Total Assets Turnover Ratio :- Net Sales *100

e) Stock Turnover Ratio :- Cost of Goods Sold

f) Debtors / Receivable Turnover Ratio :- Net Credit Sales Average Drs (op Dr/Bill Receivable + clo Dr’s/ Bills Payable)

g) Creditor’s Turnover Ratio :- Average Credit Purchase

h) Average Payable :- Month/Days in a year

13) Financial Ratio

i) Current Ratio :- Current Assets

Current Liabilities

Current Liabilities

Current Liabilities

Working Capial= Current Assets- Current Liaballities

Capital Employed

Shareholders Funds + Long Term Debts

Total Assets

Equity Share Capital

Earning Before Interest & Tax (EBIT) MC= Sales-Variable Cost EBIT=Marginal Contribution- Fixed Cost

Earning Before Tax (EBT)

C) Combined Leverage :- Operating Leverage * Financial Leverage

j) Liquid Ratio :- Quick Assets

k) Absolute Liquid Ratio :- Cash in Hand & Bank +Short Term Securities

14) Inventory Turnover Ratio :- Inventory/Working Capital

15) Fixed Assets Ratio :- Fixed Assets

16) CA to Fixed Assets :- CA/FA

17) Debt to Equity Ratio :- Long Term Debts

a) Proprietary Ratio :- Shareholder Funds

18) Capital Gearing Ratio :- Fixed Interest Bearing Securities

19) Leverages Ratio

a) Operating Leverage :- Marginal Contribution

b) Financial Leverage :- EBIT

EBT= EBIT- Interest

Ratios

Equity Shares + Preference Share + Undistributed Profit + Reserves & Surplus + Fixed Liabilities – Fictitious Assets

Kaviraja Addangadi. Mcom,PGDHRMemail:[email protected]

Mobile:9886540274,


1. What are Non Current Liabilities ? Equity Share Capital Preference Share Capital Debenture Capital Long Term Loans P&L -Profit Share Premium Shares Forfieted Reserves And Surplus Provisions for Tax,Proposed dividend , Depreciation Reserve Fund

2. What are Current Liabilities ? Sundry-Creditors Bills Payable Bank OD/OCC/Cash Credit Outstanding Exps Income Tax Payble

3. What are Non- Current Assets ? Fixed Assets-Land, Building ,P&M,F & F, Vehicles Fictisious Asses- Goodwiill,Patent Right, Copy Rights,Trade Marks Investments Long Term Preliminary Expenses Discount in Lieu of Shares and debentures


Ratios

Appropriation of Profit like Capital redemption reserve, debenture Sinking fund, workmen copmensation Fund, Dividend Equalisation reserve


Other Deffered Expenses Loss

3. What are Current Assets ? Cash in Hand, Bank, Petty Cash Short Term Marketable Securities Sundry -Debtors Bill Receivable Stock in Trade ( Stock) Adavnce to Suppliers Accrued Income Prepaid Expenses

GP Ratio 0 #DIV/0!0

NP Ratio 0 #DIV/0!0

Ratios

Kaviraja Addangadi. Mcom,PGDHRM

Operating exps Ratio 0 #DIV/0!0

Convertion Ratio 0 #DIV/0!0

Administrative Exps Ratio 0 #DIV/0!0

Selling & Distribution 0 #DIV/0!0

Average Stock 0

Operating Profit Ratio 0 #DIV/0!0

Ratios


Current Ratio 0 #DIV/0!0

Liquid Ratio 0 #DIV/0!0

Absolute Liquid Ratio 0 #DIV/0!0

Inventory to Working Capital 0 #DIV/0!0

FA Ratio 0 #DIV/0!0

Current Assets to Fixed Assets 0 #DIV/0!0

Debt to Equity Ratio 0 #DIV/0!0

Proprietory Ratios 0 #DIV/0!0

Capital Gearing Ratios 0 #DIV/0!

Ratios

0

Net Profit to Fixed Asset 0 #DIV/0!0

Return on Capital Employed 0 #DIV/0!0

Return on Total Reources 0 #DIV/0!0

Debt Service Ratio 0 #DIV/0!0

Earning Per Share 0 #DIV/0!0

Price Earning Ratios 0 #DIV/0!#DIV/0!

Pay out Ratios 0 #DIV/0!#DIV/0!

Dividend Yield Ratios 0 #DIV/0!0


Operating Leverage 0 #DIV/0!0

0 #DIV/0!Financial Leverage 0

Combined Leverage #DIV/0!

Ratios


Capital Turnover Ratio 0 #DIV/0!0

Working Captial Turnover Ratio 0 #DIV/0!0

Debtors Turnover Ratio 0 #DIV/0!0

Average age of Collection Period 365 #DIV/0!#DIV/0!

Stock Turnover Ratio 0 #DIV/0!0

Creditors Turnover Ratios 0 #DIV/0!0

Average age of Payable Period 365 #DIV/0!#DIV/0!

Ratios

if in case of months Replace 365 by 12

if in case of months Replace 365 by 12

Ratios Version 3 (1)

Documents

Transcript of Ratios Version 3 (1)