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RATIO ANALYSIS

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by

komall mundadaa

on 7 November 2013

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Transcript of RATIO ANALYSIS

1993 1994..... .....2012
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RELATION
Variable
Variable
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Measure the ability of a company to pay off its short-term liabilities when they fall due.

:Current Ratio
:Quick Ratio
:Absolute Liquid Ratio
Leverage
Ratio
The ratios used to determine about the companies’ financing methods, or the ability to meet the long term obligations
:Debt-Equity Ratio
:Proprietary Ratio
:Capital Gearing Ratio
:Fixed Asset Ratio
:Interest Coverage Ratio
:Dividend Coverage Ratio
:Debt Service Coverage Ratio
Used to assess a business's ability to generate earnings as compared to its expenses and other relevant costs incurred during a specific period of time
:Gross Profit Ratio
:Net Profit Ratio
:Operating Ratio
:Expense Ratio
Measures whether or not a firm has enough resources to pay its debts over the next 12 months
30kgs
150kgs
5 : 1
A technique of interpretation of financial statements with the help of various ratios by showing the quantitative relation between them.
RATIO
ANALYSIS
UTILITY
:
Types Of Ratio Analysis

Activity
Leverage
ADVANTAGES
LIMITATIONS
CURRENT RATIO
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CREDITOR
EXPENSES
SHORT TERM LOANS
DEBT-EQUITY RATIO
It indicates what proportion of equity and debt the company is using to finance its assets.
Debt-Equity ratio =
Long term
1:2
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It is a popular tool to evaluate the operational performance of the business
: GROSS PROFIT RATIO :
GROSS PROFIT = Sales - COGS

Creditors Rs. 75,000 Cash in hand Rs. 1,00,000
Bills Payable Rs.75,000 Land Rs. 3,00,000
Bills ReceivableRs. 2,00,000
ASSETS
LIABILITIES
CR=100000+200000
75000+75000
=300000
150000


=
2:1
B/S of Management Express as on 31.3.2013
What is Gross profit ratio when the COGS is Rs. 50,000 and the sales are Rs. 1,00,000?
GP =1,00,000-50,000

=
50,000
GPR=50,000 * 100
1,00,000
=1/2*100

=
50%
Net Sales
16,958,000
Net Sales
Current Ratio = 57,653,000
38,542,000
Debt-Equity Ratio = 16,958,000
118,210,000
Gross Profit Ratio = 13,024,000 * 100
35,323,000
Current Ratio = 87,269,017
46,933,052
Debt-Equity Ratio = 15,452,402
117,094,052
Gross Profit Ratio= 15,132,143 * 100
45,270,517
=36.87%
=1.49
=0.14
=33.42%
=1.85
=0.13
Lee Byung-chul
Ronald Wayne
Steve Wozniak
APPLE
APPLE
SAMSUNG
Smartphone Global Market Share 2013
1
RATIO'S
RATIO'S
Current Assets
Current Liabilities
:Current Ratio
:Debt-Equity Ratio
:Gross Profit Ratio
CONCLUSION
1:49
1.85
0.13
0.14
33.42%
36.87%
PRICE
An Apple a day,keeps Samsung away!
APPLE
Management Express
2012
2011
2010
2010
2012
2012
2011
2011
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Reserves Rs 2,00,000
Equity Capital Rs2,50,000
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