In crores x10 for million

2018-19 2019-20
Liquidity Ratios
Current Ratio 4.00 3.45
Quick ratio 2.71 2.23

Profitability Ratios
Gross profit Ratio 75% 76%
Net profit Ratio 15% 19%
Return on assets 10% 11%
Return on equity 12% 13%
Return on capital employed 12% 13%
Earnings per share 23.44 28.75

Activity Ratios
Inventory turnover ratio 4.19 4.20
Average age of inventory(days) 87.11 86.87
Debtors turnover ratio 4.50 3.68
Debt collection period(days) 81.19 99.24
Operating Cycle 168.30 186.11
Creditors turnover ratio 0.82 0.88
Debt payment period(days) 443.69 414.17
Cash Cycle -275.39 -228.06
Assets turnover ratio 0.67 0.61

Solvency ratios
Debt to equity ratio 0.02 0.02
Long term Debt to equity ratio 0.00 0.00
Interest coverage ratio 145.90 81.23

Price Ratios
Price to earning ratio 22.58 14.71
Price to sales ratio 3.45 2.76
Price to cash flow 29.05 16.89
Price to book ratio 2.70 1.96

Industry specific Ratios

Return on Research Ratio 10.72 9.25
2020-21 Formuale used

2.87 Current assets/Current liabiities

2.16 Quick assets/Current liabiities

74% (Net sales-COGS)/Net sales

19% Net profit after taxes/Net sales
11% Net income/Total assets
12% (Net income-Pref dividend)/Shareholders' equity
12% (Net Profit after Tax+interest)/(Total Equity + Non-current Liabilities)
30.61 Profit available for equity shareholders/Number of Equity Shares

4.15 Total Sales/Avg Inventory

88.04 365/Inventory turnover ratio
4.30 Net revenue/Avg Debtors
84.91 365/Debtors turnover ratio
172.95 Average age of inventory(days)+Debt collection period(days)
1.19 Annual purchases/Avg Payables
306.92 365/Creditors turnover ratio
-133.96 Operating Cycle-Debt payment period(days)
0.55 Net sales/Total assets

0.02 Total debt/shareholders' funds

0.00 Long term debt/shareholders' funds
73.34 Net Profit before Interest and Tax/Interest on long-term debts

26.63 Market price/EPS

5.19 Stock price/ sales per share
19.00 share price/ Op. cash flow per share
3.30 market price/book value

9.63 Gross profit(Current year)/R&D Expenses(Previous year)

Comments

Market price for 31 march 20xx closing NSE

Market price for 31 march 20xx closing NSE
Market price for 31 march 20xx closing NSE
Market price for 31 march 20xx closing NSE
 in millions
2018-19 2019-20 2020-21
Liquidity Ratios
Current Ratio 2.90 2.40 2.40
Quick ratio 2.21 1.87 1.75

Profitability Ratios
Gross profit Ratio 54% 54% 54%
Net profit Ratio 12% 11% 9%
Return on assets 14% 9% 12%
Return on equity 18% 12% 16%
Return on capital employed 15% 13% 11%
Earnings per share 76.92 117.63 103.94

Activity Ratios
Inventory turnover ratio 5.49 5.63 5.33
Average age of inventory(days) 66.51 64.77 68.49
Debtors turnover ratio 2.68 2.84 3.06
Debt collection period(days) 136.06 128.69 119.20
Operating Cycle 202.57 193.47 187.69
Creditors turnover ratio 0.83 0.85 0.97
Debt payment period(days) 439.67 426.94 376.56
Cash Cycle -237.10 -233.48 -188.87
Assets turnover ratio 0.65 0.90 0.88

Solvency ratios
Debt to equity ratio 0.04 0.01 0.01
Long term Debt to equity ratio 0.03 0.00 0.00
Interest coverage ratio 28.94 57.07 64.44

Price Ratios
Price to earning ratio 36.07 26.53 43.45
Price to sales ratio 4.34 2.97 2.43
Price to cash flow 16.68 28.20 21.37
Price to book ratio 3.63 3.70 4.84

Industry specific Ratios

Return on Research Ratio 19.76 24.34 42.92
Formuale used

Current assets/Current liabiities

Quick assets/Current liabiities

(Net sales-COGS)/Net sales

Net profit after taxes/Net sales
Net income/Total assets
(Net income-Pref dividend)/Shareholders' equity
(Net Profit after Tax+interest)/(Total Equity + Non-current Liabilities)
Profit available for equity shareholders/Number of Equity Shares

Total Sales/Avg Inventory

365/Inventory turnover ratio
Net revenue/Avg Debtors
365/Debtors turnover ratio
Average age of inventory(days)+Debt collection period(days)
Annual purchases/Avg Payables
365/Creditors turnover ratio
Operating Cycle-Debt payment period(days)
Net sales/Total assets

Total debt/shareholders' funds

Long term debt/shareholders' funds
Net Profit before Interest and Tax/Interest on long-term debts

Market price/EPS
Stock price/ sales per share
share price/ Op. cash flow per share
market price/book value

Gross profit(Current year)/R&D Expenses(Previous year)

Comments

Market price for 31 march 20xx closing NSE

Market price for 31 march 20xx closing NSE
Market price for 31 march 20xx closing NSE
Market price for 31 march 20xx closing NSE
 in millions
2018-19 2019-20
Liquidity Ratios
Current Ratio 4.36 7.93
Quick ratio 2.64 5.75

Profitability Ratios
Gross profit Ratio 53% 59%
Net profit Ratio 22% 29%
Return on assets 13% 19%
Return on equity 16% 21%
Return on capital employed 15% 21%
Earnings per share 291.65 49.88

Activity Ratios
Inventory turnover ratio 2.87 3.16
Average age of inventory(days) 127.19 115.61
Debtors turnover ratio 4.17 4.75
Debt collection period(days) 87.61 76.78
Operating Cycle 214.80 192.40
Creditors turnover ratio 2.35 2.01
Debt payment period(days) 155.30 181.52
Cash Cycle 59.50 10.87
Assets turnover ratio 0.58 0.64

Solvency ratios
Debt to equity ratio 0.04 0.02
Long term Debt to equity ratio 0.00 0.00
Interest coverage ratio 191.80 137.24

Price Ratios
Price to earning ratio 8.50 49.69
Price to sales ratio 1.88 14.58
Price to cash flow 20.75 54.79
Price to book ratio 1.34 10.53

Industry specific Ratios

Return on Research Ratio 57.60 74.48
2020-21 Formuale used

10.00 Current assets/Current liabiities

7.46 Quick assets/Current liabiities

49% (Net sales-COGS)/Net sales

29% Net profit after taxes/Net sales
15% Net income/Total assets
17% (Net income-Pref dividend)/Shareholders' equity
17% (Net Profit after Tax+interest)/(Total Equity + Non-current Liabilities)
63.07 Profit available for equity shareholders/Number of Equity Shares

3.41 Total Sales/Avg Inventory

107.06 365/Inventory turnover ratio
5.44 Net revenue/Avg Debtors
67.08 365/Debtors turnover ratio
174.14 Average age of inventory(days)+Debt collection period(days)
5.25 Annual purchases/Avg Payables
69.58 365/Creditors turnover ratio
104.56 Operating Cycle-Debt payment period(days)
0.53 Net sales/Total assets

0.01 Total debt/shareholders' funds

0.00 Long term debt/shareholders' funds
390.34 Net Profit before Interest and Tax/Interest on long-term debts

39.29 Market price/EPS

11.31 Stock price/ sales per share
25.70 share price/ Op. cash flow per share
6.64 market price/book value

74.92 Gross profit(Current year)/R&D Expenses(Previous year)

Comments

Use market price for 31 March 2021

Use market price for 31 March 2021
Use market price for 31 March 2021
Use market price for 31 March 2021
 in millions
2018-19 2019-20
Liquidity Ratios
Current Ratio 3.63 5.17
Quick ratio 2.43 3.81

Profitability Ratios
Gross profit Ratio 54% 56%
Net profit Ratio 17% 20%
Return on assets 13% 14%
Return on equity 17% 17%
Return on capital employed 15% 17%
Earnings per share 184.28 83.75

Activity Ratios
Inventory turnover ratio 4.18 4.40
Average age of inventory(days) 96.85 90.19
Debtors turnover ratio 3.42 3.79
Debt collection period(days) 111.83 102.74
Operating Cycle 208.68 192.93
Creditors turnover ratio 1.59 1.43
Debt payment period(days) 297.49 304.23
Cash Cycle -88.80 -111.30
Assets turnover ratio 0.62 0.77

Solvency ratios
Debt to equity ratio 0.04 0.01
Long term Debt to equity ratio 0.01 0.00
Interest coverage ratio 110.37 97.16

Price Ratios
Price to earning ratio 22.28 38.11
Price to sales ratio 3.11 8.78
Price to cash flow 18.71 41.49
Price to book ratio 2.49 7.11

Industry specific Ratios

Return on Research Ratio 38.68 49.41
2020-21 Formuale used

6.20
4.61

52%
19%
14%
16%
14%
83.51

4.37
87.78
4.25
93.14
180.91
3.11
223.07
-42.15
0.71

0.01
0.00
227.39

41.37
6.87
23.53
5.74

58.92
Comments