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Equrty Sh3re Capfal
( lll Errnir! Per Sharc
(PAT) ' Prefererce Sharc Diljdentr
Number of Equity Share
IJ5) Propn<mD Ruho
Share Capital+ Resepes_Ficiicious
Total Assets - Ficricious ail
I l6) Debr Equity Ratro

Share Capitat+ tesoa acti"i* e.* x100


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r rir L*e r"- F,"d ro ffi;*t R";;:
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Total Assers l_icriciors As; il
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FIIIANCIAL RATIOS AND IHEIR INTERPRETANON

TiN-iEa;ts-Ei-

fdm ;h=- lr neasurcs rhe aho'l-]e-fr


liquidily of a nm. A nfr wilh a
higher ratio hG beflor

A Elio of 1.33:1Js oonsldered


Acld tosr or Outc* raito=
lc, i;hL:

lry.niory Tunowr Eto = rhs hlio indtelas hw tast


CGrs ol odd sotd

A nm wilh . hJqher hlio has


This Bllo maasur€s h@ lasr
Nel 66dll salos

A hlgh clio ndi*r6s shonor


limo lag bet €en oedit s.tes

Nel cedit oorcha$s

r n6 Elo tndicales the retatrw


proporuons ot debr and equiv
Lono lem debt in financino rh. 6ers or :
A Elio ot 1:1 is considored
I
r
D.bt Io Tolal .apilal clio = h indicai6s what pbpodjon of 1

lh6 pemanenl @pjlal ot a lim I


Lono rem debt

rola debr
Pemanenl capilal + Cur€nt

Tora sharghord€r's Eouitv

A Etio us6d ic d€l.m ne how


€asily a @frpany @n pay on
Eamlio beroE lnteEsr & Tar

A 6tio of moB rhan 1.s is

It mazsurs the ability ot rrm


io pay dividend on prcl€Bn€
Eam no arl€rlax

A high 61io is berer ior

It shom th6 overatt abitiv of


rh6 um ro fu flI rho tabitirios.
Eam no berore in(erests and
13r A high ralio indioaies bellq

5
Gr9$-pre8-E-].Qq
A ftm shoud denher have .
lr measur.s th6 nel profil ot a

i4erelt Arm should n6lh* have 6

Net Proft an$ Tax and


l49r9s!

Nel obf[ aner Tax and


!4sc$
Oo6rariio ar,o shore lhe
opeElional 6i6clenoy ol the

Lower ope€ling 6tlo shows


h sher opekling prol'l add

ll measuEs lh€ @sl ol qoods


Cost ol Goods sord

specifid Exoenses

t measures Iha pbfiiabilily ol


Nel P6fit afier Taxes * 100 fte rotallunds per inveshent

lnter€str * 100

lniercso * 100

h&!e!U-t-LP!

rnreresll * 100

Retum on Capihl Employod It measures prcftabilily of lha


(ROCE) = fm wirh resp.ct to the toiar
lN.l Pmfil afld Taxesl * 100

The hisher lh. Etio, th8 m.rc


effjcenr us6 or caprlar

lnlecsi * 100
I

hlecs I too

Eam ngs per


Nol Pbfri or Eourv
sh@ tEpsL- tt measues -Ti- oift
h;be; a%ibbJe b rh. equily hoiders
Numberoiordin;tai.-rs

oivrdend PayourEiio iSFi:


rola| p'Mdond To Eouirv
r shtus l,#FEn;;G;;
sharo 0f rhe ner Dolll af;r
Torarner p6ft or;;iF Iaxes and profer€ne dtvidend
rs paid lo lh€ equity hotdeB,

A hqh o/p reto is Drcren d


Qividend oor Odiharu Share trod inveno/s Doint ;,
"6w
ln!entoryru;;G- x m*a6s
SeEs
h@ -ubkrv
,nvontoryissotd

nm should n6tlnd have ,


It sho6 h;-qu_Arv ;;;i
qo$ of Goods mahuLctuEd assels ro receivaitaq .r
a"oto" a" o*.n"a r e.l.
A fim shortd neirher hav6 a

!t
hssurestia;hiien.rcl;
loq ofGads sord trm n managmq and dtEmo
llsassots.

Highq lhe hrio, more erficitrr


's
fth in ui|iztns its
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u^i6 Bo^k(bJrq I I

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