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    Ratio Calculation in An Easiest Way

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    rajdeeppawar
    This document provides a ratio tree analysis for Company X from 2012-2010. It includes 23 key financial ratios organized into categories of profitability, liquidity, leverage, efficiency, and investor ratios. The ratios show that in 2012 the company had higher profitability (15% return on capital) and liquidity (current ratio of 1.51) compared to prior years, but also higher leverage (debt to equity ratio of 53.9%).

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    Ratio Calculation in An Easiest Way

    Uploaded by

    rajdeeppawar
    24 views1 page
    This document provides a ratio tree analysis for Company X from 2012-2010. It includes 23 key financial ratios organized into categories of profitability, liquidity, leverage, efficiency, and investor ratios. The ratios show that in 2012 the company had higher profitability (15% return on capital) and liquidity (current ratio of 1.51) compared to prior years, but also higher leverage (debt to equity ratio of 53.9%).

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    This document provides a ratio tree analysis for Company X from 2012-2010. It includes 23 key financial ratios organized into categories of profitability, liquidity, leverage, efficiency, and investor ratios. The ratios show that in 2012 the company had higher profitability (15% return on capital) and liquidity (current ratio of 1.51) compared to prior years, but also higher leverage (debt to equity ratio of 53.9%).

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    24 views1 page

    Ratio Calculation in An Easiest Way

    Uploaded by

    rajdeeppawar
    This document provides a ratio tree analysis for Company X from 2012-2010. It includes 23 key financial ratios organized into categories of profitability, liquidity, leverage, efficiency, and investor ratios. The ratios show that in 2012 the company had higher profitability (15% return on capital) and liquidity (current ratio of 1.51) compared to prior years, but also higher leverage (debt to equity ratio of 53.9%).

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
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    StrategyExpert.

    com

    Ratio Tree for Company X


    Item

    Short

    Profit bf. Int & tax


    Total capital
    Turnover
    Current assets
    Current liabilities
    Net Profit
    Gross profit
    Operating expences
    Net assets
    Fixed assets
    Working capital
    EBITDA
    EBITDA margin

    Gross margin

    For 2012

    For 2011

    For 2010

    2012

    PBIT
    TC
    T
    CA
    CL
    P
    GP
    OE
    NA
    FA
    WC

    GP
    T
    3,042
    8,302
    2,901
    8,019
    2,944
    8,135

    2011

    823.90
    5,492.40
    8,301.50
    3,869.50
    -1,884.70
    552.30
    3,041.60
    -2,217.70
    2,454.00
    3,497.60
    1,984.80
    1,107.90
    13.35%

    2010

    729.10
    629.10
    5,000.20
    5,441.40
    8,019.10
    8,135.40
    3,246.30
    3,760.70
    -1,710.90 -1,750.80
    507.30
    153.00
    2,900.90
    2,944.00
    -2,171.80 -2,342.70
    2,108.30
    3,081.30
    3,435.10
    3,381.20
    1,535.40
    2,009.90
    1,007.90
    12.57%

    Return on sales

    For 2012

    For 2011

    For 2010

    PBIT
    T
    824
    8,302
    729
    8,019
    629
    8,135

    Comment

    Item

    (P&L account)
    Total assets less current liabilities (Balance sheet)
    (P&L account)
    (Balance sheet)
    (Balance sheet)
    (P&L account)
    Note 2
    Gross profit - profit of the year = operating expences
    (Balance sheet)
    (Balance sheet)
    Net current liabilities (c. assets-c. liabilities) (Balance sheet)

    Return on
    capital
    For 2012

    For 2011

    For 2010

    Short

    Stock
    Debt
    Shareholders Equity
    Interest payable
    Cost of goods
    Trade debtors
    Trade creditors
    Purchases
    Divident
    Number of shares
    Share price

    PBIT
    TC
    824
    5,492
    729
    5,000
    629
    5,441

    15.0%

    14.6%

    11.6%

    S
    D
    SE
    I
    CoG
    TD
    TRC
    PU
    Div
    SH
    SP

    2012

    2011

    2010

    398.00
    2,864.80
    2,454.00
    136.10
    5,259.90
    30.50
    210.20
    5,259.90
    263.20
    2,266.70
    0.28
    4.79%
    2.53%

    361.80
    2,307.50
    2,108.30
    137.00
    5,118.20
    32.10
    201.60
    5,118.20
    246.00
    2,293.90
    0.28
    4.51%
    2.51%

    325.30
    2,806.70
    3,081.30
    116.90
    5,191.40
    21.90
    199.60
    5,191.40
    238.90
    2,841.70
    0.39
    4.00%
    2.45%

    9.9%

    Turnover on capital
    emplayment
    For 2012

    =
    =

    9.1%

    For 2011

    7.7%

    For 2010

    Overheads to sales

    OE
    T
    -2,218
    8,302
    -2,172
    8,019
    -2,343
    8,135

    36.6%

    For 2012

    36.2%

    For 2011

    36.2%

    For 2010

    Net margin

    -26.7%

    For 2012

    -27.1%

    For 2011

    -28.8%

    For 2010

    P
    T
    552
    8,302
    507
    8,019
    153
    8,135

    F. asset turnover

    = 6.7%

    For 2012

    = 6.3%

    For 2011

    = 1.9%

    For 2010

    T
    FA
    8,302
    3,498
    8,019
    3,435
    8,135
    3,381

    Current ratio
    For 2012

    For 2011

    For 2010

    Stock holding
    period
    For 2012

    For 2011

    CA
    CL
    3,870
    -1,885
    3,246
    -1,711
    3,761
    -1,751

    T
    TC
    8,302
    5,492
    8,019
    5,000
    8,135
    5,441

    = 1.51
    = 1.60
    = 1.50

    2.37

    W. Capital
    turnover
    For 2012

    2.33

    For 2011

    For 2010

    2.41

    Liquidity ratios
    =

    T
    WC
    8,302
    1,985
    8,019
    1,535
    8,135
    2,010

    4.18

    Asset
    turnover
    For 2012

    =
    =

    5.22

    For 2011

    4.05

    For 2010

    116.7%

    Interest
    cover
    For 2012

    109.4%

    For 2011

    91.1%

    For 2010

    1.14

    T
    TC
    8,302
    5,492
    8,019
    5,000
    8,135
    5,441

    = 1.51
    = 1.60
    = 1.50

    Stability ratios

    Quick ratio

    (2.05)

    For 2012

    (1.90)

    For 2011

    (2.15)

    For 2010

    CA-S
    CL
    3,472
    -1,885
    2,885
    -1,711
    3,435
    -1,751

    Gearing ratio

    = (1.84)

    For 2012

    = (1.69)

    For 2011

    = (1.96)

    For 2010

    Earnings per share

    D
    D+CnR
    2,865
    5,319
    2,308
    4,416
    2,807
    5,888

    53.9%

    Debt/Equity
    ratio
    For 2012

    52.3%

    For 2011

    47.7%

    For 2010

    P/E ratio

    For 2012

    D
    SE
    2,865
    2,454
    2,308
    2,108
    2,807
    3,081

    PBIT
    I
    824
    136
    729
    137
    629
    117

    = 6.05
    = 5.32
    = 5.38

    Working capital ratios

    For 2010

    Dividents per
    share
    For 2012

    For 2011

    For 2010

    S x365
    CoG
    145,270
    5,260
    132,057
    5,118
    118,735
    5,191

    27.6

    25.8

    22.9

    Debtor days

    For 2012

    For 2011

    For 2010

    Divident cover

    TD x365
    T
    11,133
    8,302
    11,717
    8,019
    7,994
    8,135

    = 1.3
    = 1.5

    Creditor
    days
    For 2012

    =
    =

    For 2011

    = 1.0

    For 2010

    = 2.10

    Divident
    yield
    For 2012

    TRC x365
    PU
    76,723
    5,260
    73,584
    5,118
    72,854
    5,191

    = 14.59
    = 14.38
    = 14.03

    INVESTOR'S RATIO

    Div
    SH
    263
    2,267
    246
    2,294
    239
    2,842

    0.12

    For 2012

    0.11

    For 2011

    0.08

    For 2010

    P
    Div
    552
    263
    507
    246
    153
    239

    Div p share /(1-t)


    SP
    0.13
    0.2780

    For 2012

    = 2.06

    = 0.46

    For 2011

    = 0.64

    For 2010

    P
    SH
    552
    2,267
    507
    2,294
    153
    2,842

    SP
    EPS
    0.2780
    0

    Net assets
    p. share
    For 2012

    0.22

    For 2011

    0.05

    For 2010

    0.24

    NA
    SH
    2,454
    2,267
    2,108
    2,294
    3,081
    2,842

    = 1.08
    = 0.92
    = 1.08

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