SML Isuzu Financial Statement Analysis------------------- in Rs. Cr. -------------------Mar '13 Mar '121. Sales Growt RateNet Sales 1,002.10 1,029.75!F"I#$1%% 97.31115.66 2. &'eratin( )ro*t Mar(inRaw Materials 771.74 810.6Power & Fuel Cost 7.98 6.86!"lo#ee Cost 80.91 67.86$t%er Ma&u'a(turi&) *"e&ses 0 0.67Mis(ella&eous *"e&ses 91.66 9.09+otal $"erati&) *"e&ses 952.29 895.08$"erati&) Pro,t 49.81 134.67&)!+#,&)"-et Sales$1%% 4.9713.08 3. -et )ro*t Mar(in+otal -&(o!e 1,011.06 1,051.73+otal *"e&ses 952.29 972.24./I01A0 58.77 79.49.e"re(iatio& 0 10.44./I0 58.77 69.05-&terest 18.61 10.62./0-1 40.16 58.43*tra/or0i&ar# ite!s 0 2.25./0-2 40.16 56.18+a* 12.06 18.46)A0 28.10 37.721uit# .i2i0e&0 11.58 11.58Retaine2 .arnin(s 16.52 26.14-)M,-et )ro*t"-et Sales$1%% 1.161.12 3. Returns Ratio)A0"SA-../I0"IC.R&AR&A,)A0"Assets+otal Curre&t 3ssets 456.38 374.04Net 4lo(5 139.29 135.03Fi*e0 .e"osits 0 61.33+otal 3ssets 595.67 570.432era)e 3ssets 583.035 532.79Return on Assets!+# 56 76R&-4,)A0"!.5uity6Reser7es#1uit# S%are Ca"ital 14.48 14.48Reser2es 249.61 226.72Networt% 264.09 241.232) Net 7ort% 252.645 226.995R&-4,)A0"!.5uity6Reser7es# 116 176Return on Ca'ital em'loye2Networt% 264.09 241.2Se(ure0 8oa&s 22.05 09&se(ure0 8oa&s 140.05 100+otal 8ia:ilities 426.19 341.232era)e 8ia:ilities 383.695 319.495R&C.,./0"A7( CL 106 1868. CI1Cre2itors 1ay!Ra"Cr#Raw Materials 771.74 810.6Curre&t 8ia:ilities 174.83 237.9332) C8 206.38 225.9153.743.59 97.61101.73 In7entory 1ays!Co"In#+otal $"erati&) *"e&ses 307.7283 331.228926-&2e&tories 230.65 226.3932era)e -&2e&tories 228.52 218.2751.351.52 271.05240.53 Cre2itors 1ayNet Sales 1,002.10 1,029.75Su&0r# .e:tors 150.73 121.0232) .e:tors 135.875 118.765.e:tors Fa(tor 7.388.67 1e9tors 1ays!3:8"F# 49.4942.10 Cas Con7ersion Cycle/222.93 /180.90 :. Le7era(e RatiosCre2itor Factor!FCR#,Ra"Cr#Cre2itors 1ay!3:8"FCr#-&2e&tor# Fa(tor;F(i