Ratio Analysis Toyota Indus

As on June

Lquidity

Year
Current Assets / Current
Current Ratio = Liabilities

Current Assets - Inventory /

Acid Test Ratio = Current Liabilities

Profitabilit

Gross Profit Margin = Gross Profit / Net Sales

Net Profit Margin = Net Profit/Net Sales

Rate of Return on Equity =

Net Profit after Tax /
Shareholders Equity

Net Profit after Tax / Total

Return on Investment = Assets

Leverage/Solvency/Long Term De

Debt Equity Ratio Total Debt / Shareholders

= Equity

Interest Coverage Ratio Earning before Tax/Interest

= Charges
 Debt to Total Assets = Total Debt/Total Assets

Total Debt/Total
Total Capitalization = Capitalization

Activity Ratios (Asset

Annual Credit Sales/Accounts

Accounts Receivable Turnover = Receivable

Days in a Year/Accounts
Average Collection Period = Receivable Turnover

Annual Purchase/Accounts
Accounts Payable Turnover = Payable

Days in a Year/Accounts
Payable Turnover in Days = Payable Turnover

Inventory Turnover = Cost of Goods Sold/Inventory

Average age of Inventory Days in a Year/Inventory

= Turnover

Total Assets Turnover = Net Sales/Total Assets

Market Valu

Market Price Per

Price to Earning Ratio = Share/Earning Per Share

Earning Per Share/Market

Earning Yield = Price Per Share
 Total Shareholders’
Book Value to Per Share = Equity/Paid to Preferred
Stock

Market Price Per Share/Book

Price to Book Value = Value Per Share

Dividend Yield Cash Dividend Per

= Share/Market Price Per Share

Dividend Paid Per

Dividend Pay Out = Share/Earning Per Share
Ratio Analysis Toyota Indus Motors Company Limited
As on June 30, 2017

Lquidity Ratios

2016 2017
Current Assets Current Liabilities Ratio Current Assets

47,380,549,000 29,907,385,000 1.58 57,441,499,000

Current Assets-Inventory Current Liabilities Ratio Current Assets-Inventory

42,717,883,000 29,907,385,000 1.43 50,814,483,000

Profitability Ratios:

Gross Profit Net Sales Ratio Gross Profit

17,731,000,000 108,758,000,000 0.16 19,822,000,000

Net Profit Net Sales Ratio Net Profit

17,397,000,000 108,758,000,000 0.16 19,141,000,000

Net Profit after Tax Shareholders Equity Ratio Net Profit after Tax
11,455,000,000 27,600,000,000 0.42 13,001,000,000

Net Profit after Tax Total Assets Ratio Net Profit after Tax
11,455,000,000 57,500,000,000 0.20 13,001,000,000

Leverage/Solvency/Long Term Debt/Financial Leverage Ratios:

Total Debt (short term + long Total Debt (short term + long
term) Shareholders Equity Ratio term)
8,508,790,000 27,600,000,000 0.31 7,874,616,000

Earning before Tax Interest Charges Ratio Earning before Tax

17,397,000,000 503,346,000 34.56 19,141,000,000

Total Debt (short term + long Total Debt (short term + long
term) Total Assets Ratio term)
8,508,790,000 57,500,000,000 0.15 7,874,616,000

Total Capitalization (Equity + Total Debt (short term + long

Total Debt Ratio
Long Term Debt) term)
8,508,790,000 57537000000 0.15 7,874,616,000

Activity Ratios (Assets Utilization Ratio)

Net Sales Accounts Receivable Ratio Net Sales

108,758,000,000 4,738,054,900 22.95 112,272,000,000

Accounts Receivable
Days in a Year Ratio Days in a Year
Turnover
360 22.95 15.68 360

Annual Purchase Accounts Payable Ratio Annual Purchase

10,551,115 1,968,031 5.36 16,510,850

Days in a Year Accounts Payable Turnover Ratio Days in a Year

360 5.36 67.16 360

Cost of Goods Sold Invebtory Ratio Cost of Goods Sold

10,879,156 540,588 20.12 15,985,679

Days in a Year Inventory Turnover Ratio Days in a Year

360 20.12 17.89 360

Net Sales Total Assets Ratio Net Sales

20,044,438 29,357,652 0.68 20,423,356

Market Value Ratios:

Market Price Per Share Market Price Per Share

(https://www.investorsloung (https://www.investorsloung
Earning Per Share Ratio
e.com/stock- e.com/stock-
market/quotes/fccl) market/quotes/fccl)
35.8 3.98 8.99 41

Earning Per Share Market Price Per Share Ratio Earning Per Share

3.98 35.8 0.11 2

Total Shareholders’ Equity Paid to Preferred Stock Ratio Total Shareholders’ Equity

18,427,855 240,785 76.53 19,681,125

Market Price Per Share Book Value Per Share Ratio Market Price Per Share

35.8 10 3.58 41

Cash Dividend Per Share Market Price Per Share Ratio Cash Dividend Per Share

35.8 - 1

Dividend Paid Per Share Earning Per Share Ratio Dividend Paid Per Share

1.75 3.98 0.44 -

2017
Current Liabilities Ratio

32,678,828,000 1.76 10,060,950,000 2,771,443,000

Current Liabilities Ratio

32,678,828,000 1.55

Net Sales Ratio

112,272,000,000 0.18

Net Sales Ratio

112,272,000,000 0.17

Shareholders Equity Ratio

31,200,000,000 0.42

Total Assets Ratio

63,900,000,000 0.20

Shareholders Equity Ratio

31,200,000,000 0.25

Interest Charges Ratio

250,500,000 76.41
 Total Assets Ratio
63,900,000,000 0.12

Total Capitalization (Equity + Ratio

Long Term Debt)
63,880,000,000 0.12

Accounts Receivable Ratio

5,744,149,900 19.55

Accounts Receivable Ratio

Turnover
20 18.42

Accounts Payable Ratio

1,558,258 10.60

Accounts Payable Turnover Ratio

11 33.98

Invebtory Ratio
1,071,970 14.91

Inventory Turnover Ratio

15 24.14

Total Assets Ratio

27,752,219 0.74

Earning Per Share Ratio

2 21.69

Market Price Per Share Ratio

41 0.05
Paid to Preferred Stock Ratio

- -

Book Value Per Share Ratio

10 4.10

Market Price Per Share Ratio

41 0.01

Earning Per Share Ratio

2 -