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Profitability Ratio_FA

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amisha kapri
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9 views3 pages

Profitability Ratio_FA

Uploaded by

amisha kapri
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Profitability Ratio

Profit for the year any preference Divident


1. Return on Shareholder’s Fund = ×100
Ordinary share Capital+ Reserve

(5 4) (5 4)
ROSF (2017) = ×100 = ×100 = - 0.719%
(8,616+ 6,414)/2 7515
1209 1209
ROSF (2018) = ×100 = × 100 = 14.331%
(6,414 +10,458)/2 8,436
1 320
ROSF (2019) = ×100 = 1320 ×10 0 = 10.438%
( 10,458+14834 ) /2 12,646
973
ROSF (2020) = ×100 = 973 ×10 0 = 6.928%
( 14834+13253 ) /2 1 4,043.5
6,147
ROSF (2021) = × 100 = 6,147 ×100 = 48.065%
( 13253+12325 ) /2 12,789

2. Return on Capital Employed (ROCE) =


Operating Profit
× 100
Ordinary share Capital+ Reserve+non current liabilities

1 017 1017
ROCE (2017) = ×100 = ×100 = 3.691%
7515+20034 27549
1837 1837
ROCE (2018) = ×100 = ×100 = 7.783%
8,436+15166 23602
2153 2153
ROCE (2019) = × 100 = ×10 0 = 8.224%
12,646+13533 26179
2518 2518
ROCE (2020) = × 100 = ×10 0 = 7.160%
1 4,043.5+21122 35,165.5
1736 1736
ROCE (2021) = ×100 = ×10 0 = 6.912%
12,789+12325 25,114

Operating Profit
3. Operating Profit Margin = × 100
Sales Revenue

1017
Operating Profit Margin (2017) = ×100 = 1.819%
55917
1837
Operating Profit Margin (2018) = ×100 = 3.195%
57491
2153
Operating Profit Margin (2019) = × 100 = 3.368%
63,911
2518
Operating Profit Margin (2020) = ×10 0 = 3.888%
64760
1736
Operating Profit Margin (2020) = ×10 0 = 2.999%
57887

Gross Profit
4. Gross Profit Margin = ×100
Sales Revenue

2902
Gross Profit Margin (2017) = ×100 = 5.190%
55915
3350
Gross Profit Margin (2018) = ×100 = 5.830%
57491
4144
Gross Profit Margin (2019) = × 100 = 6.484%
63,911
4580
Gross Profit Margin (2020) = ×100 = 7.072%
6 4 ,760
3965
Gross Profit Margin (2021) = ×10 0 = 6.850%
57887

Net Profit
5. Net Profit Margin = ×100
Sales Revenue

54
Net Profit Margin (2017) = ×100 = 0.098%
55915
1209
Net Profit Margin (2018 = ×100 = 2.103%
57491
1320
Net Profit Margin (2019) = × 100 = 2.065%
63,911
973
Net Profit Margin (2020) = ×100 = 1.502%
6 4 ,760
6147
Net Profit Margin (2020) = ×10 0 = 10.619%
57887

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