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| Quick–time period Monetary Place or Check of Liquidity | |
|---|---|
| (a) Present Ratios |
=
Present Belongings Present Liabilities
|
| (b) Fast or Acid Check or Liquid Ratio |
=
Liquid Belongings Present Liabilities
|
| (c) Absolute Liquid Ratio |
=
Absolute Liquid Belongings Present Liabilities
|
| (d) Interval Measure |
=
Liquid Belongings Avg.Day by day Working Bills
|
| Present Belongings Motion (Asset Administration Ratios) | |
| (a) Stock /Inventory Turnover Ratio |
=
Price of Items Offered Avg.Stock at Price
|
| (b) Debtors or receivables Turnover Ratio/Velocity |
=
Internet Credit score Annual Sale Avg.Commerce Debtors
|
| (c) Common Assortment Interval |
=
Complete Commerce Debtors Sale per Day
|
| (d) Collectors / Payable Turnover Ratio / Velocity |
=
Internet Credit score Annual Buy Avg.Commerce Collectors
|
| (e) Common Fee Interval |
=
Complete Commerce Creditos / Payable Avg.Day by day Buy
|
| (f) Working Capital Turnover Ratio |
=
Gross sales or Price of Gross sales Internet Working Capital
|
| Evaluation of Lengthy-term Monetary Place or Check of Solvency | |
| (a) Debt Fairness Ratio |
=
Outsiders Funds Shareholders′ Funds
or =
Outsiders′ Equities Inner Equities
|
| (b) Funded Debt to Complete Capitalization Ratio |
=
Funded Money owed Complete Capitalization
× 100 |
| (c) Ratio of Long run Debt to Shareholders, Funds (Debt Fairness) |
=
Long run Money owed Shareholders′ Funds
|
| (d) Proprietary or Fairness Ratio |
=
Shareholders Funds Complete Belongings
|
| (e) Solvency Ratio |
=
Complete Liabilities to Outsiders Complete Belongings
|
| (f) Fastened Belongings Internet Value Ratio |
=
Fastened Belongings after Depreciation Shareholders′ Funds
|
| (g) Fastened Belongings Ratio or Fastened Belongings to Lengthy Time period Funds |
=
Fastened Belongings after Depreciation Complete long run Fund
|
| (h) Ratio of Present Belongings to Proprietary funds |
=
Present Belongings Shareholders′ Funds
|
| (i) Debt-Service or Curiosity Protection |
=
Internet Revenue (earlier than Int. & Taxes) Fastened Curiosity Expenses
|
| (j) Complete Protection or Fastened Cost Protection |
=
EBIT Complete Fastened Expenses
|
| (ok) Choice Dividend Protection Ratio |
=
Internet Revenue (earlier than Int.& Tax) Choice Dividend
|
| (l) Money to debt-Service Ratio or Debt Money Circulate Protection |
=
CF
1 +
SFD 1 − Tax Fee
CF = Annual money stream earlier than Int. & Tax SFD = Sinking fund appropriation on debt |
| Evaluation of Profitability | |
| (i) Basic Profitability: | |
| (a) Gross Revenue Ratio |
=
Gross Revenue Internet Sale
× 100 |
| (b) Working Ratio |
=
Working Price Internet Sale
× 100 |
| (c) Bills Ratio |
=
Explicit Expense Internet Sale
× 100 |
| (d) Internet Revenue Ratio |
=
Internet Revenue after Tax Internet Sale
× 100 |
| (e) Working Revenue Ratio |
=
Working Revenue Internet Sale
× 100 |
| Total Profitability | |
| (a) Return on Shareholders’ Funding (RoI) |
=
Internet Profiti after Tax & Curiosity Shareholders′ Fund
× 100 |
| (b) Return on Fairness Capital |
=
Internet Revenue after Tax − Pref.Dividend Paid up Fairness Capital
× 100 |
| (c) Earnings per Share (EPS) |
=
Internet Revenue after Tax − Pref.Dividend Variety of Fairness Share
× 100 |
| (d) Return on Gross Capital Employed |
=
Adjusted Internet Revenue Gross Capital Employed
× 100 |
| (e) Return on Internet Capital Employed |
=
Adjusted Internet Revenue Internet Capital Employed
× 100 |
| (f) Return on Belongings |
=
Internet Revenue after Tax Avg.Complete Belongings
× 100 |
| (g) Capital Turnover Ratio |
=
Sale or Price of Sale Capital Employed
× 100 |
| (h) Fastened Belongings Turnover Ratio |
=
Sale or Price of Items Offered Fastened Belongings
× 100 |
| (i) Working Capital Turnover Ratio |
=
Sale or Price of Items Offered Internet Working Capital
× 100 |
| Market Check or Valuation Ratio | |
| (a) Dividend Yield Ratio |
=
Dividend per Share Market Worth per Share
|
| (b) Dividend Payout Ratio |
=
Dividend per Fairness Share Earnings per Share
|
| (c) Value/Earnings (P/E) Ratio |
=
Market Value per Fairness Share Earnings per Share
|
| (d) Incomes Yield Ratio |
=
Earnings per Share Market value per share
|
| (e) Market Worth Ebook Worth Ratio |
=
Market worth per share Ebook worth per share
|
| (f) Market Value to Money Circulate Ratio |
=
Market value per share Money stream per share
|
| Market Check or Valuation Ratio | |
| (a) Capital Gearing Ratio |
=
Fairness Share Capital + Reserve & Surplus Pref.Capital + Long run Debt bearing Fastened Curiosity
|
| (b) Complete Funding to Lengthy Time period Liabilities |
=
Shareholders Fund + Long run Liabilities Long run Liabilities
|
| (c) Debt Fairness Ratio |
=
Outsiders Funds Shareholders Funds
|
| (d) Ratio to Fastened Belongings to Funded Debt |
=
Fastened Belongings Funded Money owed
|
| (e) Ratio of Present Liabilities to Proprietors fund |
=
Present Liabilities Shareholders′ Funds
|
| (f) Ratio of Reserve to Fairness Capital |
=
Reserves Fairness Share Capital
× 100 |
| (g) Monetary Leverage |
=
EBIT EBIT − Curiosity & Pref.Dividend
|
| (h) Working Leverage |
=
Contribution EBIT
|
