BALANCE SHEET OF URMUL DAIRY BIKANER

as at 31-mar-2007 as at 31-mar-2008 as at 31-mar-2009

SOURCES OF FUNDS:
Capital account 4,55,34,035.11 55,025,328.21 5,49,69,163.55
Loans(liability) 14,35,80,823.22 14,78,62,881.79 19,11,79,506.78
Current libilities 16,95,42,054.37 19,19,23,839.11 21,64,24,699.58
Profit & loss a/c -183253779.61 -228112731.7 -290068005.26

Total 17,54,03,133.09 16,66,99,317.41 17,25,05,364.65

APPLICATION OF FUNDS:
Fixed assets 4,53,90,499.43 4,06,43,751.05 3,71,68,446.13
Investments 6,06,03,032.17 89,60,104.48 80,72,279.77
Current assets 6,94,09,601.49 11,70,95,461.88 12,72,64,638.75

Total 17,54,03,133.09 16,66,99,317.41 17,25,05,364.65

 PROFIT & LOSS ACCOUNT OF URMUL DAIRY BIKAN
1-apr-2006 to 31-mar-2007 1-apr-2007 to 31-mar-2008

TRADING ACCOUNT:
Sales account 42,88,92,396.89
Direct income 17,80,762.50
43,06,73,159.39

Cost of sales: 37,02,75,094.19

opening stock 3,37,12,800.00 4,15,34,935.59

add: Purchase account 29,76,70,555.28 32,24,91,832.76
less: Closing stock 4,15,34,935.59 7,63,31,292.31
28,98,48,419.69 28,76,95,476.04

Direct expenses 8,04,26,674.50 9,69,33,702.29

Gross profit 6,03,98,065.20

INCOME STATEMENT:
Indirect incomes 54,85,447.82
6,58,83,513.02

Indirect expenses 9,28,99,897.95

Net profit -27016384.93

F URMUL DAIRY BIKANER
apr-2007 to 31-mar-2008 1-apr-2008 to 31-mar-2009

44,96,15,967.85 63,97,25,962.42
4,97,346.00
44,96,15,967.85 64,02,23,308.42

38,46,29,178.33 57,60,13,993.39

7,63,31,292.31
44,22,84,961.54
7,20,62,076.24
44,65,54,177.61

12,94,59,815.78

6,49,86,789.52 6,42,09,315.03

81,46,259.73 26,08,056.32
7,31,33,049.25 6,68,17,371.35

11,79,92,001.34 12,87,72,644.91

-44858952.09 -61955273.56
 RATIO ANALYSIS

RATIOS FORMULA
current ratio current asset / current liabilities
quick ratio current asset-(stock+prepaid expenses) / current liabilities
debt-equity ratio loans(liab.) / (capital a/c+net profit)
gross profit % gross profit / net sales *100
net profit % net profit / net sales * 100
operating cost % operating cost / net sales * 100
receivable turnover(days) net credit sales / avg. receivables
return on investment% net profit / (capital a/c + net profit)
return on working capital net profit / working capital * 100
working capital turnover sales / working capital
inventory turnover sales / closing stock

current ratio= current asset / current quick ratio=current asset-(stock+prepaid debt-equity ratio=
liabilities expenses) / current liabilities a/c+net profit)

0.59 0.41 1
0.26 0.16
2 27.36
3
0.61 0.21

gross profit %= gross profit / net sales net profit %= net profit / net sales * 100 return on investm
*100 a/c + net profit)

-9.68 -6.3 1
10.04 14.08
886.8 4

14.45 -9.98

return on working capital =net profit / working capital turnover =sales / inventory turnov
working capital * 100 working capital

-7.18 -4.28 8.88

69.49 26.98
59.95
-6.01 5.89
return on working capital =net profit / working capital turnover =sales / inventory turnov
working capital * 100 working capital

-7.18 -4.28 8.88

69.49 26.98
59.95
-6.01 5.89

2006-2007

2007-2008

2008-2009
2006-2007 2007-2008 2008-2009
0.41 0.61 0.59
0.16 0.21 0.26
7.75 14.54 27.36
14.08 14.45 10.04
-6.3 -9.98 -9.68
106.3
25.43
145.9 441.2 886.8
26.98 59.95 69.49
-4.28 -6.01 -7.18
10.33 5.89 8.88

debt-equity ratio= loans(liab.) / (capital

a/c+net profit)

7.75
27.36 14.54

return on investment% =net profit / (capital

a/c + net profit)

145.9
886.8 441.2

inventory turnover= sales / closing stock

8.88 10.33

5.89
inventory turnover= sales / closing stock

8.88 10.33

5.89