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    Workings Ratio Analysis

    Uploaded by

    Harshit Goyal
    1. The document contains financial information for multiple companies including sales, costs of goods sold, inventories, cash, current assets, current liabilities, and other metrics. 2. Section 1 provides the income statement for a company with Rs. 450,000 in sales, Rs. 240,000 in cost of goods sold, Rs. 90,000 in ending inventory, and Rs. 210,000 in gross profit. 3. Section 11 shows the balance sheet for a company with Rs. 792,000 in fixed assets, Rs. 108,000 in current assets, Rs. 900,000 in total liabilities including Rs. 900,000 in accounts payable.

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    Workings Ratio Analysis

    Uploaded by

    Harshit Goyal
    54 views6 pages
    1. The document contains financial information for multiple companies including sales, costs of goods sold, inventories, cash, current assets, current liabilities, and other metrics. 2. Section 1 provides the income statement for a company with Rs. 450,000 in sales, Rs. 240,000 in cost of goods sold, Rs. 90,000 in ending inventory, and Rs. 210,000 in gross profit. 3. Section 11 shows the balance sheet for a company with Rs. 792,000 in fixed assets, Rs. 108,000 in current assets, Rs. 900,000 in total liabilities including Rs. 900,000 in accounts payable.

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    Finance

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    1. The document contains financial information for multiple companies including sales, costs of goods sold, inventories, cash, current assets, current liabilities, and other metrics. 2. Section 1 provides the income statement for a company with Rs. 450,000 in sales, Rs. 240,000 in cost of goods sold, Rs. 90,000 in ending inventory, and Rs. 210,000 in gross profit. 3. Section 11 shows the balance sheet for a company with Rs. 792,000 in fixed assets, Rs. 108,000 in current assets, Rs. 900,000 in total liabilities including Rs. 900,000 in accounts payable.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    54 views6 pages

    Workings Ratio Analysis

    Uploaded by

    Harshit Goyal
    1. The document contains financial information for multiple companies including sales, costs of goods sold, inventories, cash, current assets, current liabilities, and other metrics. 2. Section 1 provides the income statement for a company with Rs. 450,000 in sales, Rs. 240,000 in cost of goods sold, Rs. 90,000 in ending inventory, and Rs. 210,000 in gross profit. 3. Section 11 shows the balance sheet for a company with Rs. 792,000 in fixed assets, Rs. 108,000 in current assets, Rs. 900,000 in total liabilities including Rs. 900,000 in accounts payable.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 6

    1 Sales ₹ 450,000.

    00

    COGS ₹ 240,000.00

    Inventory ₹ 90,000.00

    Inventory T/O 2.67 135.00

    Gross Profit ₹ 210,000.00

    GP Ratio 46.67%

    2 Cash ₹ 105,000.00

    Inventories ₹ 560,000.00

    S. Dr ₹ 420,000.00

    CA ₹ 1,085,000.00

    Current Ratio CA/CL 2

    CL ₹ 542,500.00

    Quick Ratio 0.97

    3 COGS ₹ 975,000.00

    Inventory T/O 5

    Avg Inventory ₹ 195,000.00

    Inventory
    Opening Bal ₹ 240,000.00
    Closing Bal ₹ 150,000.00
    Total ₹ 390,000.00
    4 Sales ₹ 400,000.00

    GP ratio 20%

    COGS ₹ 320,000.00

    Avg Inventory ₹ 50,000.00

    Inventory T/O 6.4

    5 Inventory ₹ 180,000.00

    S. Dr ₹ 115,000.00

    GP Margin 10%

    Inventory T/O 6

    COGS ₹ 1,080,000.00

    Sales ₹ 1,200,000.00

    Cr. Sales 20%

    Cr. Sales ₹ 240,000.00

    AR T/O 2.09

    Days to Collect 172.5

    11

    ASSETS Amount LIABILITIES


    Fixed Assets ₹ 792,000.00 Equity
    Shareholder Equity
    Current Assets
    AR ₹ 12,000.00
    Inventories ₹ 54,000.00 Debt
    Cash ₹ 42,000.00
    ₹ 108,000.00 Current Liabilites
    AP

    ₹ 900,000.00

    Gross Profit ₹ 54,000.00

    GP Margin 20%

    Sales ₹ 270,000.00

    Cr. Sales 80% ₹ 216,000.00

    AR 20 Days ₹ 12,000.00

    COGS ₹ 216,000.00

    Inventory T/O 4

    Inventory ₹ 54,000.00

    Sales / TA 0.3

    Total Assets ₹ 900,000.00

    LT Debt to Equi 40% ₹ 240,000.00

    CA/CL 1.8 ₹ 60,000.00

    FFO

    Cash Sales ₹ 54,000.00


    Cr. Sales Collected ₹ 204,000.00

    Less COGS ₹ 216,000.00

    ₹ 42,000.00

    12 ROA NP/TA
    N M

    TA ₹ 4,000,000.00 ₹ 600,000.00
    NP ₹ 750,000.00 ₹ 420,000.00

    ROA 18.8% 70.0%

    Problems
    1 S Ltd T Ltd

    Net Profit ₹ 8,000.00 ₹ 6,000.00

    Net Assets ₹ 100,000.00 ₹ 50,000.00

    NP/ NA 8.00% 12.00%

    Sales ₹ 160,000.00 ₹ 120,000.00

    NP Ratio 5.00% 5.00%

    GP ₹ 64,000.00 ₹ 45,000.00

    GP Ratio 40.00% 37.50%

    CA ₹ 90,000.00 ₹ 60,000.00

    CL ₹ 30,000.00 ₹ 30,000.00

    CA/CL 3 2

    Inventory ₹ 57,000.00 ₹ 30,000.00

    Liquid Ratio 1.1 1

    COGS ₹ 96,000.00 ₹ 75,000.00

    Average Inventory ₹ 48,000.00 ₹ 25,000.00

    Inventory T/O 2.00 3.00


    Amount

    ₹ 600,000.00

    ₹ 240,000.00

    ₹ 60,000.00
    ₹ 900,000.00

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