Ratlo Analuy

Ratre Analyts a
ptotedeo
dtttlnining Oncd uteApxubing Aslatsonulups
betultan teCetd o nanttal Atatements
te ptovide a
mtaningtul wndeuskondq
e amante and a n cinl potet on o an
ent ptise, Tius, t a tuchn aye og
ok
Qnalysing t e 6nantdal statemerté by
computin Aatios.

Objectives oRatie Analuptis

TO siplHY t i aLcowntino inkamation
To debenine iquioct, t e , Shstt-ttu
sulvent Ond Long - tem 4olvenu o
os
the busiess
>To aseLs tte opesating kuenu
o t e buuiness
To analyse the pAoitabiuity o the buinecs.
To help n Copartti ve analyais, e ,

int kkm and nta m Compaistos.

About he Company
Polycob ndio s aleoding
Commpaut n the elettaical BnduAA t
O gloaouk eLokd o4 ove 4 decades S
gloatous
has he Jepudiatton o being tue tabeut

En the dnouon Colbles

8Aouing Conp a
sette Polutalb is engaged in thee buuines
ok manutautuina and elling wines
ond
O
Cables and tast moving elettAital goodds (Fme)
wde tthe PouYCAB loand. Apast Kom
wtAes anol casles, the mauatue and
Sell FMEO pAodutts d n as eleutuie tans
LED Ughbing and uminaiies , usitthes
and uditthgeal, solos pAoduubs anol
Comouibs Qnd aCeeskoRUes.

CuARt Dnoer T Jaisinahani the

Chakman and Managing otketko o he

Copan Oundl Bhouab A Taiinghand

RakeshTalati a e the Exeoutive
diaetto's
 Gusxent Ratie:
Cuent AatieCulent Assebs
CLUAet Wabilties

ú to oLseLs
etives sianuante: The objeutive
abilit meeb t 6
He eNOR o the tuupuihe te

shat-teu imantial olblügotions,te.,he

Cslet albiltties t shouos the nwwbe ok ms

Culenbk assets a e a uslet iabi ttes

Loleal satie2:1

31 m a s e 20 1
31 Maun 2021
Cuanent a t i e
7646.SIt26:8
1q844-10t 623-24t asq.3t 21Qq6. 4t+
12963.94+ 1216.1-+
t4354.64 t 23+8.03 2854 t t 423.4+4|88.64

2935. 1S-+ 122.66 + IS63-18

801-61+ 10S.3tt 588.24+
o86.l6+331. Sq
14So-09+1U1-83tas8-13-+

tb84.06t

t 324H1 taS3.8D t
3 - 2 a - 1 9 + 1306.93 ISq SL
+23S.15+ 2 8344

4426. 43 =514LU 36
1-413 .29
2014S.78
a.1S.
2 84:
 Current Ratio
3.5

2.95

2.5 2.37

1.5
Current ratio

0.5

2021
2022

COMMENT6
The CuARnt sotbie hos nueoseo
te .5 duuing he
to

TWe intaeoe n
he
he nkRtt ROtie

Yeo ndicates he
abit og Aganikotien
MeRs Snoatt- tem
alblia ati ons.
 bebt to 6udy Rotio
belbt- Eauistt odtie ebt

Objettive s stanstane The kasie &

Caluulabed te OLne he aattie i
u o t Lomg-taum
lboAooings o
exbunal unds and
shaeholder's unds
aue nv e t d in the
onpoaru t e
asseslong- b i m nontal potton and
20rolnA maLog- teim
tmantalpoliu
o h e wbepaise and +he
ecbunt t e
ohid he enteupuke depenols on
boiouoed
bunols o ts buuines
Ldeal Rotie 2

31 MaUn 20a
3t maUn 2oi
Belbt -Eouty Rotie

1036.t6 226 84t 2S44=

bebt
Eanuty Aodti e
491-19+ 46048 2 24.44t2A4.16+ 26 24
4A 4A3 +53942
514 4 q8

At53 40 688.4t
6543 A
O 03 :1
O.O1
 Debt To Equity Ratio
0.035
0.03
0.03

0.025

0.02
debt equity ratío
0.015
0.01
0.01

0.005

0
2021 2022

Comments
TWe belbt te ¬aity Aotie has

deneaedl Kom D-0 te

O-O1 in 2022 Te Lou bebt t sME

octi meons hot Hhe a n i s ation

dependina O shane hotden's

undd as
os againut ong-tm boikouoings.
Onteub, Lendeas ae ob a ouoer
ond have hgwer saety owe
 Total Assets to bebt Rotie
To Lal Asets belbt Antio =
TotouL AMebs
sebt long- bimy

objectives s
Signisane: The
olofeutive ok tonpudbing
Hhe Aoctie s te meoAue
Anlodtionsnep betoen
total a s ets aunol debts als the ntaupaie.

measARS he saetymaagin availalble

te te Lendeis g Lemg- beAm debts. d n other

Odds , Üt meakuALS te extt t uohit debt

Clong-teaw) s eoveed bt h e Asets O he

tespAite.

31 Math 201

Total As8ets -
bebt aatie
4014tI T41g.D6
03676+ 226.34t a51 A4 29.44+ 4416+264 24

+014t 11 419 06
1514 5 538 1A

A6 31 134 5+
 Total Assets To Debt Ratio
160
137.57
140

120

100

80 Mtotal assets-debt ratio

60
46.31
40

20

2021 2022

ComMEN T 8
To tall A Bsets t e bebt Ratie

hous
hous naraLeo om A6 81 a0al

te 18 5 a 0 aA A wgw Ratie

meon8 wigta salet cov ta endes

te he bwineL. Dn he oteA hand,
ous Aadoie mRons oue

endleass e lbuines dapenos Lagely

O outxide Loans o its xitune
In athe 0Lols, gn Total ARsebs

to belot otie algnikes Wgn invesbmet

by he piop t e t o .
 PAopaietau Rotsie
PLopko Aobio
shaseholdes's Fund
Total AMets8

obeuve sianiLante: The oefeuei ves Lompuin

ak
his ALOtie t tmeasuse the
po posbien o
total Assets inane.o lo PADPAietoa's kunds
Te
The satie is
impastant toA s e u e o lendes
ard ueditoss as the can ascextain shasehddlea's
tuncls nvestro ntotall asets mploge
he m anol u s
anatlable tethem
8aettmougin

31 maAd 2o21 3 MaA o022

PADP Aeta Aadie PRopRiRkaa aatie

491- 494 3
t4I106

= 0.02:1
O.021
 0.025 Proprietary Ratio
0.02 0.02
0.02

0.015

0.01
Mproprietary ratio
0.005

2021
2022

CoMMeNTS
The Paop Atebay Aobie has
been he
&aneo he o 20
Ond 202 at O-02
ahw ptop aieka
A
otie meouns adeamabe saety o
wweuRd Lendess and RditoAs Onol
oo
a Lo pAopRta Aotlenotates

8eatA Cd to
unkecuARO endeis anol
CARoutaAs and we
Aaisodti en 8ett
he benettt o
Of Rodin O
eaity
 Otkng Capttal Tuunove Ratie
LJOueing capita tuanove Revenu om o peAakio
Aockie
weaking tapttal
Otlein Capital Cumen
AMs C
CAAR
talst es

ohjeutive6tgnutoeante: The ojeuive o

astectoöna e Aotie t e
ous Cestonn whathe
a nab wetking tapital has loeen eteuively uted
tn qenexati ng ARN Aessmend ak etetive
tilis ation be made
can
lo conmpauing wt th
palb
Palb olocba o oi-th Compatable enbepAise a
wi e ndlu sbanolaaol8.

31 MalUn 0 a 31 maKCh o0-2

oohina tapital tuanoveN
wokina capital tuanover Aadkie RoEOARE YADen satio
Reveue o opexatioms
Reyee om OpeLation
athing (aprtal ootking ecapital
84922 84 12.2.08+.6
At6 A3- 20l4S 18
5141-36-4413.3
84922.34 122034 61
&4S80 6S 33998.o
8-18 tîmes 3.58 imes
3.7 Working Capital Turnover Ratio
3.6
3.58 times
3.5

3.4

3.3

3.2
3.18 times
3.1

2.9

2021
2022

CoMMENTS
TW
Ooking capttal tunove
Aatie hab Rosed Aon 318
te 8-58 i a092
A0dio shouss egttten we ak oleU
Copital ou s03ie 8nouss
the
neRutedt ue. Hgher h e
bettt t t . Buus 30kie,
sotie
Endicotes oUetaodin he
copttal being
adeqaibe o h e
Babe ok
opeobonk .
 Neb Pao;tt Radito
Nt Poit Aatte NetPAottt Albu Ta 100
Revenue o opeations

objetive a signikdtonte
t s o n inditato o
oveAall e4ten. O+he buuiness. TAA Aotio
helps in debeAmening tthe opeodional eutienuy
o4 e buiesS. tompaaikon o i t tt
A
îndudr
banodlard's alLe O molkcak o4 h e
tuienu OkHhue buineM.

31 Maln 202l 3 Maut Q012

Net PAoit Rotsie NbPAott Rakie
Net PAot atR baX Nes
Poit atu tak
Reveu Hom ope1akions&
RANeue Kom apeAaten

142.84 XOO 8 859 13 xLoO

22-03t.61 84922 34

+52
10.08 /.
 Net Profit Ratio
12.00%

10.00% 10.08%

8.00% 7.52%

6.00%
Net Profit Ratio
4.00%

2.00%

0.00%
Category 1 2022

COMMENTS :
The net PAoLit satie hos nUeosesl
621 n a.01 te 08 1 in
0 An tnueOLei the aaio ove
he pevious piod hous8 impAovement m
tue OpeRational 4 e n
Highe he
neb
pAott otie, buttu the bwine8
 Meanina o Cash Flour Statement

>Cash Pour Statment Cs a cotimuends +hat

shows e Cosh Koos, ú.e, Cntouo and

Cah and Casm 6uivalent8

Outlou o
ouuuing he accoundting peubd. om
OpeAating, tnvesting ondnonung auivttes

TAansattions h a t úueose Cash and Cos

nlouws o Coh and Cash

Equivalents ae

and tioansautioms that decwee

Equualents
eauovalente
ase outtloss Cosh anol Cad

Objeutives og Cas Flous

Statementt:

To oleteamone the souRtes ok Cas Lam

eauivalends undea opeiating, tnvesting a

finann ativities.
i) To detmne he net hanges n Cou
ano Casu eamiNalenbs . a is h e d e n e

betueen He B0uAce and applteationg wnder

opetatina, nvesting and Finanung auivittes

111) To deteimdne applctatroms o6 Cakhh & ca
euivalents undes Opexating Investing and

finanuinq attivities.
 SuUMmasu Lash Flouos tO h e e a s
ncled 31 MOUAch 202- Oun o

8 moR a02.

Pastfculos 2b20 02

Opering balante o 2 a t 6a
6 2344.19
cashu aund Couu eqdvalents

Cosn ou aovw opetatwg12524 21 5U6-1

attivities

Cas se d în envesting (10120.92) C4269 S)

autivities

Cash useol in gênanuing C144T.4) (2006-9 o)

attivities

cloing balance t 2374-1 2l689

Casn Cay eaivalent8
Comments:
The Lompan shows a positfve uou

o Caush
om opeAasing activiti L0 the
gea 20202 Ond 2 0 a a 2 Houv
he Cowpa os aLouoe casw lour
te 12S24 2 n

511Gtl the ea
2021 22 ts be cauuse o enaeose
in inventaules anol othe Knanutal

activities

the COmpo has aLcuago a negative

thenol n we eakw o u o nvesting

the ukant
ativities The Cas KLous
yea Les ttho He pAvios year
e 4269.51 en 20 2 Ono

1012042 2020 This ndùLates Hhat

He
Hne Commpankas Conaistent ÜnvestRd n
we
we e d asets o e budesS and ths
wi help to eakn moie pAottt utuie
 The cad
ou Kow inancing activi tie
shouss a ative t t yeos a.0 20-a
anol a0- 2 Bus h e cad
ou o
nantig attivitie hos nUROLRdu m
C444 42) Cn ab20- a006-40) en
2011-22

Closing oalantes o he yea

2D0-2
a343-19 d is Lessen
nan h unnent ea balante og a6 839.
Compaadna t he
opeing Cas
lealante
ARpRNIOLS
pRviou yea balanCe Lou ole
theu nt e o balounte gher
Conclusionm
Thk pAojeut has helped me te undeasto

andl analuse t Aal situotsions o

Conmpanies PAepain tools o tinan teall
statement analut Sut as Couh Lo

tatumont ad Rotios has helped me

gAeatuy te kou alesut-e wokins

DE h e ompat

Tuis pojeut ho alue helpeo nme t

wndestand tthe obe tives nancial

sbatuments n cL oetbea maunea.