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Graphical Representation

The document defines and provides time-series data for several ratios used to evaluate the financial performance and position of companies, including earnings per share, dividend per share, operating profit per share, net operating income per share, operating margin, gross profit margin, net profit margin, return on net worth, debt-equity ratio, assets turnover ratio, current ratio, quick ratio, and dividend payout ratio. The ratios are shown for two companies, PNB and HDFC, over the years 2007-2009.

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soumyabrata1993
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© Attribution Non-Commercial (BY-NC)
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170 views

Graphical Representation

The document defines and provides time-series data for several ratios used to evaluate the financial performance and position of companies, including earnings per share, dividend per share, operating profit per share, net operating income per share, operating margin, gross profit margin, net profit margin, return on net worth, debt-equity ratio, assets turnover ratio, current ratio, quick ratio, and dividend payout ratio. The ratios are shown for two companies, PNB and HDFC, over the years 2007-2009.

Uploaded by

soumyabrata1993
Copyright
© Attribution Non-Commercial (BY-NC)
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
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PER SHARE RATIOS:

Earning per share (EPS) = Net profit after interest, tax &
preference dividend / No. of equity shares

120

100

80
EPS PNB
60
EPS HDFC
40

20

0
2007 2008 2009
Dividend per share = Dividend paid to equity shareholders /
No. of equity shares

25.00

20.00

15.00
DPS PNB
DPS HDFC
10.00

5.00

0.00
2007 2008 2009
Operating Profit per share = Operating profit / No. of equity shares

160

140

120

100
OPP PNB
80
OPP HDFC
60

40

20

0
2007 2008 2009
Net Operating income per share = Net operating income / No. of
equity shares

800

700

600

500
NOI PNB
400
NOI HDFC
300

200

100

0
2007 2008 2009
PROFITABILITY RATIOS:

Operating margin (%) = Operating Profit / Income *100

22.00

21.50

21.00

20.50

20.00 OP PNB

19.50

19.00

18.50

18.00
2007 2008 2009
Gross Profit Margin (%) = Gross profit / Income *100

21.50

21.00

20.50
20.00

19.50

19.00
GP PNB
18.50

18.00

17.50
17.00

16.50

16.00
2007 2008 2009
Net Profit Margin (%) = Net Profit / Income *100

16

14

12

10

NP PNB
8
NP HDFC

0
2007 2008 2009
Return on Net worth = Return / Net worth *100

25

20

15
RONW PNB
RONW HDFC
10

0
2007 2008 2009
LEVERAGE RATIOS:

Debt-equity ratio = Total debt / equity

18

16

14

12

10 DE PNB
8 DE HDFC

0
2007 2008 2009
Assets Turnover Ratio = Turnover / Total assets

ATR PNB
3
ATR HDFC

0
2007 2008 2009
LIQUIDITY RATIOS:

Current Ratios = Current assets / Current liabilities

0.45
0.4
0.35
0.3
0.25 CR PNB
0.2 CR HDFC
0.15
0.1
0.05
0
2007 2008 2009
Quick Ratio = Quick asset / Current liabilities

12.00

10.00

8.00

QR PNB
6.00
QR HDFC
4.00

2.00

0.00
2007 2008 2009
PAYOUT RATIOS:

Dividend payout ratio (net profit) =

35

30

25

20
DPR PNB
DPR HDFC
15

10

0
2007 2008 2009

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