Term Paper Group 5 Calculations Ratios And Trend

Analyis

Berger Paints Debt Ratio 2021

DEBT TO ASSET RATIO =

TOTAL DEBT

TOTAL ASSETS

=
763,268

16,423,202

= 0.046

GEARING RATIO =

LONG TERM LIABILITIES

 COMMON STOCK + RESERVE + LONG TERM LIABILITIES

763,268

463,779 + 10,331,912 + 763,268

= 6.6%

TIMES INTEREST EARNED RATIO =

EARNINGS BEFORE INTEREST AND TAX

INTEREST

3,680,786

43,644

= 84.3
 BERGER DEBT MANAGEMENT 2022

DEBT TO ASSET RATIO =

TOTAL DEBT

TOTAL ASSETS

=
781,957

16,947,068

= 0.046
GEARING RATIO =

LONG TERM LIABILITIES

COMMON STOCK + RESERVE + LONG TERM LIABILITIES

781,957

463,779 + 10,081,976 + 781,957

= 7.0%

TIMES INTEREST EARNED RATIO =

EARNINGS BEFORE INTEREST AND TAX

INTEREST

4,093,476

92,029

= 44.4
 BERGER DEBT MANAGEMENT 2023

DEBT TO ASSET RATIO =

TOTAL DEBT

TOTAL ASSETS

=
737,895

20,000,834

= 0.036
GEARING RATIO =

LONG TERM LIABILITIES

COMMON STOCK + RESERVE + LONG TERM LIABILITIES

737,895

463,779 + 12,511,722 + 737,895

= 5.4%

TIMES INTEREST EARNED RATIO =

EARNINGS BEFORE INTEREST AND TAX

INTEREST

4,110,209

73,511

= 55.9
 RATIOS 23 22 21

DEBT TO ASSETS 0.036 0.046 0.046

GEARING RATIO 5.4% 7.0% 6.6%

TIMES INTEREST EARNED

RATIO 55.9 44.4 84.3
 ASIAN PAINTS DEBT MANAGEMENT 2021

DEBT TO ASSET RATIO =

TOTAL DEBT

TOTAL ASSETS

=
1,214.61

20,369.62

= 0.059
GEARING RATIO =

LONG TERM LIABILITIES

COMMON STOCK + RESERVE + LONG TERM LIABILITIES

1,214.61

95.92 + 7,874.02 + 1,214.61

= 13.22%

TIMES INTEREST EARNED RATIO =

EARNINGS BEFORE INTEREST AND TAX

INTEREST

4367.38

91.63

= 47.66
 ASIAN PAINTS DEBT MANAGEMENT 2022

DEBT TO ASSET RATIO =

TOTAL DEBT

TOTAL ASSETS
=

1,214.37

22,984.45

= 0.053

GEARING RATIO =

LONG TERM LIABILITIES

COMMON STOCK + RESERVE + LONG TERM LIABILITIES

1,214.37

95.92 + 9,185.95 + 1,214.37

= 12%

TIMES INTEREST EARNED RATIO =

EARNINGS BEFORE INTEREST AND TAX

INTEREST

4367.26

95.41

= 45.77
 ASIAN PAINTS DEBT MANAGEMENT 2023

DEBT TO ASSET RATIO =

TOTAL DEBT

TOTAL ASSETS

=
1,456.18

25,798.00

= 0.056

GEARING RATIO =

LONG TERM LIABILITIES

COMMON STOCK + RESERVE + LONG TERM LIABILITIES

1,456.18

95.92 + 11,366.84 + 1,456.18

= 11%TIMES INTEREST EARNED RATIO =

EARNINGS BEFORE INTEREST AND TAX

INTEREST

5788.3

144.45

=4
 BERGER PAINTS

RATIOS 2023 2022 2021

CURRENT RATIO 1.91 1.68 2.00

QUICK RATIO
1.20 0.90 1.34

AVERAGE AGE OF INVENTORY

88.06 108.63 113.67

AVERAGE COLLECTION PERIOD 28.06 30.76 37.50

days days days

AVERAGE PAYMENT PERIOD 107.51 120.83 145.78

days days days

TOTAL ASSET TURNOVER 1.37 1.40 1.09

 Asian Paints

RATIOS 2023 2022 2021

1.17 2.00 2.03

CURRENT RATIO

0.39 1.19 1.39

QUICK RATIO

AVERAGE AGE OF 105.89 130.03 72.15

INVENTORY

AVERAGE COLLECTION 49.25 49.01 44.21

PERIOD
days days days

AVERAGE PAYMENT PERIOD 0.00 0.00 0.00

days days days

TOTAL ASSET TURNOVER 1.33 1.25 1.05

Beger Paints And Asian Paints Trend Analysis
Market Ratios:

Profitability Ratio:
Liquidity Ratios:

Asset Management Ratios:

Berger

Asian
 Berger Dupont Analysis 2021
= 0.31

Berger Dupont Analysis 2022

= 0.27

Berger Dupont Analysis 2023

=0.26

Asian Paints Dupont Analysis 2021

= 0.28

Asian Paints Dupont Analysis 2022

=0.07
Asian Paints Dupont Analysis 2023
= 0.26