Current ratio

=11,364,654,895/14,008,745,620
=0.81times
This ratio is not in the favor of the business because the assets are not enough to pay off the liabilities of
the organization.

Quick ratio

=11,364,654,895-1,126,498,627/14,008,745,620
=0.73times

This ratio is also not in the favor of the company it shows that if the debts are to be paid by the quick assets then
quick assets are not enough to pay off the liabilities.

Gross profit ratio

=Gross profit/net sales*100

= 6,454,482,154/ 40,122,718,008
=16%

GP ration is more than 2015 so this ratio shows that the selling price of the goods has gone up
without corresponding increase in the cost of goods sold.

Operating profit ratio

The operating profit margin ratio indicates how much profit a company makes after paying
for variable costs of production such as wages, raw materials, etc.

=Operating profit/net sales*100

=3,979,121,722/40,122,718,008
=9.9%

On every income of 100 rupees only 9.9 rupees left after paying all the operating expenses.
Operating margin ratio9. 9% demonstrates 9.9% revenues are left over after all the variable or
operating costs have been paid.
 Net profit ratio

= Net profit after tax/net sales*100

=2,033,931,988/40,122,718,008
=5 %
This ratio is in the favor of the company because last years this ratio was 4.3% which is now increases in
2016 which is a positive sign towards an organization.

Debt-equity ratio

=Total long term debts/shareholder fund

= 9,495,166,901/ 8,320,756,094

=1,.14

Companies with higher debt to equity ratio are considered more risky in investor point of view.
Lower these ratio shows that company is stable.

Capital gearing ratio

=8,320,756,094/ 125,798,019

=66.14

The company having high geared value would be considered more risky with respect to investors
because such a company has to pay more interest on loans and dividend on preferred stock and,
therefore, may have to face problems in maintaining a good level of dividend for common
stockholders during the period of low profits.

Proprietary ratio/equity ratio

= Stockholder funds/total assets*100

=8,320,756,094/ 34,146,052,998

=0.24
 The proprietary ratio shows the contribution of stockholders in total capital of the
company. A high proprietary ratio, therefore, indicates a strong financial position of the
company and greater security for creditors. A low ratio indicates that the company is
already heavily depending on debts for its operations.

Earnings per share

Earnings per share is a calculation that shows how profitable a company is on a shareholder basis.
=Net profit after tax and interest/number of equity share
=34.03

Fixed asset turnover

The fixed asset turnover ratio is an efficiency ratio that measures a companys return on
their investment in property, plant, and equipment by comparing net sales with fixed
assets.
=net sales/fixed assets
=40,122,718,008/22,781,398,103
=1.76times
This ratio is very low so it depicts that assets are not used efficiently and maximum
production level is not attained.

Debtor turnover ratio

The accounts receivable turnover ratio measures how many times a business can collect its
average accounts receivable during the year.

=credit sales/account receivable

= 40,122,718,008/ 1,126,498,627

=36.4times

This ratio shows that company is efficient to collects it debts as higher ratio show the
companys strength to collects its debts and lower ration shows that company is not enough
efficient in collecting its receivable.
Dividend Yield Ratio
The dividend yield is a financial ratio that measures the amount of cash dividends distributed to
common shareholders relative to the market value per share
= Dividend per share/market value per share