ratio analysis by sofia ntu
TRANSCRIPT
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Ratio Analysis
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Time Series Analysis Cross Sectional
Analysis
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Time series Analysis
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Current Ratio=Current Assets/Current Liabilities
2011 .74 times
2010 .70 t
2009 .70 t
Current Ratio0.68
0.7
0.72
0.74
0.76
12
3
Current Ratio
Current Ratio
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Quick Ratio=Current Assets-Inventory/Current
Liabilities
2011 .51 t
2010 .50 t
2009 .51 t
Acid Test Ratio0.495
0.5
0.505
0.51
12
3
Acid test Ratio
Acid Test Ratio
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Inventory turnover=CGS/Inventory
2011 10 t
2010 9 t
2009 8 t
0
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8
9
10
1 2 3
ACTIVITY RATIO
Inventory Turnover Ratio
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Avg.collection Period=A.R/Avg sale per day
2011 74 Days
2010 86
2009 79
Avg. Collection Period65
70
75
80
85
90
1 2 3
Avg. Collection Period
Avg. Collection Period
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Debt Ratio=total liability/total Assets
2011 67.08%
2010 60.75%
2009 63.92%
Debt Ratio 56
58
60
62
64
66
68
12
3
Debt Ratio
Debt Ratio
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Gross profit margin=G.P/Sales
2011 9.25%
2010 13.41%
2009 14.65%
0
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16
1 2 3
G.P Ratio(%age)
G.P Ratio(%age)
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N.P margin=N.P/sales
2011 .80%
2010 3.17%
2009 1.67%
0
0.5
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1.5
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2.5
3
3.5
1 2 3
N.P Ratio(%age)
N.P Ratio(%age)
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EPS=net income/No. of shares
2011 2.41 Rs.
2010 7
2009 3.64
0
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2
3
4
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6
7
1 2 3
Earning Per Share
Earning Per Share
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time series Analysis
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Current Ratio=Current Assets/Current Liabilities
2011 .67 t
2010 .80 t
2009 .76 t
0.6
0.62
0.64
0.66
0.68
0.7
0.72
0.74
0.76
0.78
0.8
1 2 3
Current Ratio
Current Ratio
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Quick Ratio=Current Assets-Inventory/Current
Liabilities
2011 .37 t
2010 .47 t
2009 .45 t
0
0.05
0.1
0.15
0.2
0.25
0.3
0.35
0.4
0.45
0.5
1 2 3
Acid test Ratio
Acid Test Ratio
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Inventory turnover=CGS/Inventory
2011 5.04 t
2010 4.17 t
2009 4.17 t
Inventory Turnover …0
1
2
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6
1 2 3
Inventory turnover Ratio
Inventory Turnover Ratio
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Avg.collection Period=A.R/Avg sale per day
2011 30.88 Days
2010 40.60
2009 51.58
0
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60
1 2 3
Avg. Collection Period
Avg. Collection Period
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Debt Ratio=total liability/total Assets
2011 24%
2010 34%
2009 42%
0
5
10
15
20
25
30
35
40
45
1 2 3
Debt Ratio
Debt Ratio
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Gross profit margin=G.P/Sales
2011 15.15%
2010 18.71%
2009 14.89 %
0
2
4
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18
20
1 2 3
G.P Ratio(%age)
G.P Ratio(%age)
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N.P margin=N.P/sales
2011 4.05%
2010 2.60%
2009 (520)%
N.P Ratio(%age)
-6
-4
-2
0
2
4
6
1 2 3
N.P Ratio(%age)
N.P Ratio(%age)
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EPS=net income/No. of shares
2011 2.20 Rs.
2010 1.91
2009 (3.02)
-4
-3
-2
-1
0
1
2
3
1 2 3
Earning Per Share
Earning Per Share
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time series Analysis
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Current Ratio=Current Assets/Current Liabilities
2011 .622 t
2010 .638 t
2009 .622 t
0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
0.9
1 2 3
Current Ratio
Current Ratio
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Quick Ratio=Current Assets-Inventory/Current
Liabilities
2011 .19 t
2010 .387 t
2009 .19 t
Acid Test Ratio0
0.1
0.2
0.3
0.4
12
3
Acid test Ratio
Acid Test Ratio
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Inventory turnover=CGS/Inventory
2011 13.4 t
2010 8.89 t
2009 7.14 t
Inventory Turnover …0
5
10
15
1 2 3
Inventory turnover Ratio
Inventory Turnover Ratio
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Avg.collection Period=A.R/Avg sale per day
2011 7.51 Days
2010 18.31
2009 7.14
0
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4
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18
20
1 2 3
Avg. Collection Period
Avg. Collection Period
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Gross profit margin=G.P/Sales
2011 .09%
2010 .12%
2009 .028%
G.P Ratio(%age)0
0.05
0.1
0.15
12
3
G.P Ratio(%age)
G.P Ratio(%age)
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N.P margin=N.P/sales
2011 .632%
2010 .638%
2009 .632%
0.629
0.63
0.631
0.632
0.633
0.634
0.635
0.636
0.637
0.638
0.639
1 2 3
N.P Ratio(%age)
N.P Ratio(%age)
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EPS=net income/no. of shares
EPS:
2011 18.08 Rs.
2010 15.84
2009 9.42
0
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1 2 3
Earning Per Share
Earning Per Share
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Current ratio:
Crescent .74 t
Kohinoor .67 t
Shadab .622 t
Crescent is in better condition than others.
Current Ratio0.55
0.6
0.65
0.7
0.75
12
3
Current Ratio
Current Ratio
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Acid test Ratio:
Crescent .51 t
Kohinoor .37 t
Shadab .19 t
The liquidity condition of crescent better than others.
0
0.1
0.2
0.3
0.4
0.5
0.6
1 2 3
Acid test Ratio
Acid Test Ratio
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ACTVITY RATIO:
Inventory turnover ratio:
Crescent 10 t
Kohinoor 5.04 t
Shadab 13.4 t
Kohinoor inventory ratio is bettr than others.
Activity RatioInventory Turnover …0
2
4
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12
14
1 2 3
Activity Ratio
Inventory Turnover Ratio
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Avg Collection Period:
Crescent 74 Days
Kohinoor 33.88
Shadab 7.51
Avg. Collection Period0
20
40
60
80
1 2 3
Avg. Collection Period
Avg. Collection Period
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Debt Ratio:
Crescent 67.08%
Kohinoor 24%
Shadab 1%
Debt Ratio
Debt Ratio 0
20
40
60
80
12
3
Debt Ratio
Debt Ratio
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Profitability Ratio:
G.P Ratio:
Crescent 9.25%
Kohinoor 15.15%
Shadab .09%
Kohinoor is better than others.
0
2
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1 2 3
Profitability Ratio
G.P Ratio(%age)
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N.P Ratio:
Crescent .8%
Kohinoor 4.05%
Shadab .632%
Kohinoor’s profit is more than others.
0
0.5
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1.5
2
2.5
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3.5
4
4.5
1 2 3
N.P Ratio(%age)
N.P Ratio(%age)
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EPS:
Crescent 2.41 Rs.
Kohinoor 2.2
Shadab 1.08
Eps of crescent is more than others.
0
0.5
1
1.5
2
2.5
3
1 2 3
Earning Per Share
Earning Per Share
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Financial statement of crescent, Koh_e_noor and
shadab textile mill for the year of :
2009
2010
2011