APPLICATION

To Compute various Income Statement and Balance Sheet

Ratios
You are required to: Input data in Yellow cells only
Fill in the values of
a) Items in Income Statement,
b) Balance Sheet items
c) No. of Shares outstanding
d) Payout ratio
e) Principal repayable
within the year
f) Purchases
g) Market
Value per Share
THE OUTPUT: Output is in Red
All Categories of Ratios (incuding Profitability, Liquidity,
Turnover, Capital Structure, Valuation and DU PONT)
that measure the firm's overall financial performance.

GO TO SHEET MARKED "Ratio Calculator"

alance Sheet

w cells only

y, Liquidity,
U PONT)
ormance.
 Ratio Computation

Fill in the itemised details of Income Statement and Balance Sheet for three
relevant yellow cells (for results scroll down)
Income Statement of -----------
for the year ended 31st March

Sales
Other incomes (non-operating and non-recurring)

Cost of goods sold

Depreciation
Administrative Expenses
Profit Before Taxes (PBIT)
Interest
Profit Before Tax (PBT)
Tax rate
Provision for Tax
Profit After Tax (PAT)

Balance Sheet of -------------- Ltd. as on

Liabilities and Share Capital

Share Capital
Reserves and Surplus
Long-term Loans
Creditors
Other Current Liabilities and Provisions
Total

Assets
 Fixed Assets (Net)
Investments
Inventories
Sundry debtors
Cash and Bank Balances
Other Current Assets
Loans and Advances
Total

Other details
No. of Equity Shares Outstanding (in lakhs)
Payout ratio
Principal repayable within the year
Purchases
Market Value per Share

RATIO CALCULATOR

Profitability ratios
Gross Margin
Net Margin
Return on Capital Employed (ROCE) %
Return on Equity (ROE) %
Earnings Per Share (Rs.)
Dividend Per Share (Rs.)

Liquidity ratios
Current ratio
Acid test ratio
Cash ratio

Turnover ratios
Current Assets Turnover Ratio (CATR)
Current Assets Holding Period (CAHP), days
Inventory Turnover Ratio (ITR)
 Inventory Holding Period (IHP)
Debtors Turnover Ratio (DTR)
Average Collection Period (ACP) Days

Capital Structure ratios

Debt-Equity Ratio
Debt to Asset Ratio
Total Outstanding Liabilities to Net Worth
Total Outstanding Liabilities to Assets
Interest Coverage Ratio (ICR)
Debt Service Coverage ratio (DSCR)

Valuation Ratios
Book Value
Earnings Yield
Dividends Yield
Price Earnings (P/E) Ratio
Price to Book (P/B) Ratio

DU PONT ratios
Return on Equity
Operating Margin (Net Profit Margin)
Operating Effeciency (Assets Turnover)
Financial Leverage
Ratio Computation

ement and Balance Sheet for three successive years in the

down)
ome Statement of -----------
the year ended 31st March
Year before
Previous year Current year
previous year
(Rs. In lakhs) (Rs. In lakhs) (Rs. In lakhs)
7,053.20 8,015.00 9,013.50

107.30 117.27 148.50

3,271.52 3,637.90 3,992.44

118.82 129.15 142.11
2,008.56 2,244.20 2,312.14
1,761.60 2,121.02 2,715.31
40.64 43.44 31.16
1,720.96 2,077.58 2,684.15
36.00% 38.50% 38.50%
619.55 799.87 1,033.40
1,101.42 1,277.71 1,650.75

Sheet of -------------- Ltd. as on

Year before
Previous year Current year
previous year
(Rs. In lakhs) (Rs. In lakhs) (Rs. In lakhs)

237.61 237.61 237.61

1,074.25 1,157.15 1,267.39
150.75 195.23 144.10
139.50 115.02 78.49
1,235.46 1,729.64 2,480.74
2,837.57 3,434.66 4,208.34
 792.14 861.02 947.38
338.54 552.84 1,234.57
916.84 1,078.64 1,246.60
162.68 171.24 173.53
75.50 82.00 85.00
10.75 12.51 17.34
541.13 676.41 503.92
2,837.57 3,434.66 4,208.34

23.76 23.76 23.76

45% 45% 45%
152.57 203.99 270.33
1,226.82 1,364.21 1,497.17
79.50 105.41 156.70

RATIO CALCULATOR
Year before Previous year Current year
previous year

53.62% 54.61% 55.71%

15.62% 15.94% 18.31%
40.25% 38.47% 39.97%
83.96% 91.61% 109.68%
46.35 53.77 69.47
20.86 24.20 31.26

0.85 0.73 0.59

0.18 0.14 0.11
0.05 0.04 0.03

6.39 6.29
57.16 58.05
8.03 7.75
 45.44 47.08
48.01 52.29
7.60 6.98

0.11 0.14 0.10

0.05 0.06 0.03
1.16 1.46 1.80
0.54 0.59 0.64
43.35 48.83 87.13
6.74 6.00 6.07

55.21 58.70 63.34

58.31% 51.01% 44.34%
26.24% 22.96% 19.95%
1.72 1.96 2.26
1.44 1.80 2.47

83.96% 91.61% 109.68%

15.62% 15.94% 18.31%
2.49 2.33 2.14
2.16 2.46 2.80