Presented by: Rutwik Pandya

Submitted to : priyanka mam

Co : Rishi Laser Ltd

Ratio analysis

Balance sheet
Mar '
12

Mar '
11

8.99

8.64

Share application money

Preference share capital

Reserves & surplus

42.35

41.55

Secured loans

41.55

43.77

Equity share capital

Unsecured loans

7.44

8.75

Total

100.33 102.70

Gross block

106.18 100.75

Less : revaluation reserve

Less : accumulated depreciation

41.44

34.02

Net block

64.74

66.73

Capital work-in-progress

0.82

0.08

Investments

8.88

8.98

Current assets, loans & advances

68.60

66.07

Less : current liabilities & provisions

42.70

39.16

Total net current assets

25.90

26.91

Miscellaneous expenses not written

Total

100.33 102.70

Book value of unquoted investments

8.13

8.13

Market value of quoted investments

0.11

0.34

Contingent liabilities

0.53

89.93

86.39

Number of equity sharesoutstanding

(Lacs)

Profit loss account

Mar ' 12

Mar ' 11

154.09

145.61

97.60

87.71

6.81

12.11

19.28

17.51

12.92

6.78

136.61

124.11

17.48

21.50

1.30

0.33

18.78

21.83

Financial expenses

9.88

8.01

Depreciation

8.26

7.93

Adjusted PBT

0.64

5.89

Tax charges

0.19

0.85

Adjusted PAT

0.46

5.05

Non recurring items

0.10

Other non cash adjustments

0.14

Reported net profit

0.46

5.29

Earnigs before appropriation

7.42

8.97

Equity dividend

1.08

Preference dividend

Dividend tax

0.18

7.42

7.71

Income
Operating income
Expenses
Material consumed
Manufacturing expenses
Personnel expenses
Selling expenses
Adminstrative expenses
Expenses capitalised
Cost of sales
Operating profit
Other recurring income
Adjusted PBDIT

Other write offs

Retained earnings

Ratios
Mar ' 12

Mar ' 11

Mar ' 10

Mar ' 09

Mar ' 08

Adjusted EPS (Rs)

0.50

5.84

1.45

-1.98

5.93

Adjusted cash EPS (Rs)

9.69

15.02

8.58

6.51

12.84

Reported EPS (Rs)

0.50

6.12

1.60

-1.95

5.86

Reported cash EPS (Rs)

9.69

15.30

8.73

6.54

12.77

1.25

2.00

Operating profit per share (Rs)

19.44

24.89

17.44

18.29

23.89

Book value (excl rev res) per share (Rs)

57.09

58.09

53.77

53.38

55.40

Book value (incl rev res) per share (Rs.)

57.09

58.09

53.77

53.38

55.40

171.35

168.54

132.19

143.90

131.75

43.64

42.38

45.22

11.34

14.76

13.19

12.70

18.13

Gross profit margin (%)

5.98

9.31

7.80

6.80

12.88

Net profit margin (%)

0.29

3.62

1.18

-1.34

4.43

Adjusted cash margin (%)

5.60

8.89

6.36

4.48

9.71

Adjusted return on net worth (%)

0.89

10.05

2.69

-3.71

10.69

Reported return on net worth (%)

0.89

10.53

2.96

-3.65

10.57

10.48

13.53

13.69

9.37

15.29

Long term debt / Equity

0.95

1.05

0.75

1.17

1.05

Total debt/equity

0.95

1.05

1.26

1.89

1.53

51.16

48.86

44.32

34.62

39.57

1.52

1.45

1.15

1.05

1.17

Current ratio

1.61

1.69

1.72

2.29

2.08

Current ratio (inc. st loans)

1.61

1.69

0.71

0.63

0.82

Quick ratio

1.08

1.05

1.15

1.62

1.52

Inventory turnover ratio

7.54

6.21

7.44

9.33

8.49

Per share ratios

Dividend per share

Net operating income per share (Rs)

Free reserves per share (Rs)
Profitability ratios
Operating margin (%)

Return on long term funds (%)

Leverage ratios

Owners fund as % of total source

Fixed assets turnover ratio
Liquidity ratios

Mar ' 12

Mar ' 11

Mar ' 10

Mar ' 09

Mar ' 08

Dividend payout ratio (net profit)

23.80

38.97

Dividend payout ratio (cash profit)

9.52

17.88

Earning retention ratio

100.00

75.05

100.00

61.49

Cash earnings retention ratio

100.00

90.30

100.00

100.00

82.22

Payout ratios

THANK
YOU