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Year - 2012

A. Liquidity Ratio
1. Current Ratio

=
=
=

Current Asset/Current Liabilities


6003.86/6701.9
0.89

2. Quick Ratio

=
=
=

(Current Asset Inventory)/Current Liabilities


(6003.86 2667.37)/6701.9
0.49

3. Inventory Turnover Ratio

=
=
=

Revenue from operations/Inventory


23436.33/2667.37
8.79

4. Days to sell inventory

=
=
=

(Closing Inventory/Cost of goods sold) * 365


(2667.37/23436.33)*365
41.54

5. Days Sales outstanding

=
=
=

(Trade Receivables/Net credit Sales)*365


(856.74/23436.33)*365
13.64

1. Fixed Asset Turnover Ratio =


=
=

Cost of Sales(Net Sales)/Fixed Asset(Net)


23436.33/2490.5
9.41

2. Total Asset Turnover Ratio =


=
=

Cost of Sales(Net Sales)/Total Asset


23436.33/11407.25
2.05

B. Asset Management Ratio

C. Debt Management
1. Debt Equity Ratio

=
=
=

Total Liabilities/Total Equity


7707.87/3681.08
2.09

2. Interest Coverage Ratio

=
=
=

EBIT/Net Finance Charge


3507.99/113.69
30.85

D. Profitability Ratio
1. Operating Margin

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=
=

Operating Income/Net Sales


24506.40/23436.33
1.045 or 104.5%

2. Profit Margin

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=
=

Net Income/Net Sales


2790.66/23436.33
0.119 or 11.9%

3. Return on Asset

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=
=

Net Income/Average Total Asset


2790.66/11407.25
0.2446 or 24.46%

4. Return on Equity

=
=
=

Net Income/Share Holder Equity


2790.66/216.15
12.91

E. Market Value Ratio (Price/Earnings Ratio) = Price Share/Earning Per Share


Earnings per Share = Net Income/No. of Shares Outstanding.

Year - 2013
A. Liquidity Ratio
1. Current Ratio

=
=
=

Current Asset/Current Liabilities


5787.36/7715.86
0.75:1

2. Quick Ratio

=
=
=

(Current Asset Inventory)/Current Liabilities


(5787.36-2526.99)/7715.86
0.43:1

3. Inventory Turnover Ratio

=
=
=

Revenue from operations/Inventory


25810.21/2526.99
10.21

4. Days to sell inventory

=
=
=

(Closing Inventory/Cost of goods sold) * 365


(2526.99/25810.21)*365
35.74 = 35 days

5. Days Sales outstanding

=
=
=

(Trade Receivables/Net credit Sales)*365


(833.48/25810.21)*365
11.78 = 11 days

1. Fixed Asset Turnover Ratio =


=
=

Cost of Sales(Net Sales)/Fixed Asset(Net)


25810.21/2508.54
10.21:1

2. Total Asset Turnover Ratio =


=
=

Cost of Sales(Net Sales)/Total Asset


25810.21/11512.47
2.24:1

B. Asset Management Ratio

C. Debt Management
1. Debt Equity Ratio

=
=
=

Total Liabilities/Total Equity


8838.45/2674.02
3.30

2. Interest Coverage Ratio

=
=
=

EBIT/Net Finance Charge


4349.48/608.4
7.14

D. Profitability Ratio
1. Operating Margin

=
=
=

Operating Income/Net Sales


27283.59/25810.21
1.05 or 105%

2. Profit Margin

=
=
=

Net Income/Net Sales


3796.67/25810.21
0.1470 or 14.70%

3. Return on Asset

=
=
=

Net Income/Average Total Asset


3796.67/11512.47
0.3297 or 32.97%

4. Return on Equity

=
=
=

Net Income/Share Holder Equity


3796.67/216.25
17.55

E. Market Value Ratio (Price/Earnings Ratio) = Price Share/Earning Per Share


Earnings per Share = Net Income/No. of Shares Outstanding.

Year - 2014
A. Liquidity Ratio
1. Current Ratio

=
=
=

Current Asset/Current Liabilities


6394.52/8603.84
0.74:1

2. Quick Ratio

=
=
=

(Current Asset Inventory)/Current Liabilities


(6394.52-2747.53)/8603.84
0.43:1

3. Inventory Turnover Ratio

=
=
=

Revenue from operations/Inventory


28014.13/2747.53
10.20:1

4. Days to sell inventory

=
=
=

(Closing Inventory/Cost of goods sold) * 365


(2747.53/28019.13)*365
35.80 = 35 days

5. Days Sales outstanding

=
=
=

(Trade Receivables/Net credit Sales)*365


(816.43/28019.13)*365
10.63 = 10 days

1. Fixed Asset Turnover Ratio =


=
=

Cost of Sales(Net Sales)/Fixed Asset(Net)


28019.13/2741.84
10.21:1

2. Total Asset Turnover Ratio =


=
=

Cost of Sales(Net Sales)/Total Asset


28019.13/12998.40
2.15:1

B. Asset Management Ratio

C. Debt Management
1. Debt Equity Ratio

=
=
=

Total Liabilities/Total Equity


9721.35/3277.05
2.96:1

2. Interest Coverage Ratio

=
=
=

EBIT/Net Finance Charge


4799.71/228.68
21:1

D. Profitability Ratio
1. Operating Margin

=
=
=

Operating Income/Net Sales


29557.9/28019.13
1.054 = 105.4%

2. Profit Margin

=
=
=

Net Income/Net Sales


3867.49/28019.13
0.1380 = 13.80%

3. Return on Asset

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=
=

Net Income/Average Total Asset


3867.49/12998.40
0.2975 = 29.75%

4. Return on Equity

=
=
=

Net Income/Share Holder Equity


4799.45/216.27
0.2219 = 22.19%

E. Market Value Ratio (Price/Earnings Ratio) = Price Share/Earning Per Share


Earnings per Share = Net Income/No. of Shares Outstanding.