Ratio Analysis Toyota Indus Motors Company Limited: Lquidity Ratios

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
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

2 -

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Ratio Analysis Toyota Indus

Current Assets - Inventory /

Gross Profit Margin = Gross Profit / Net Sales

Net Profit Margin = Net Profit/Net Sales

Rate of Return on Equity =

Net Profit after Tax / Total

Debt Equity Ratio Total Debt / Shareholders

Interest Coverage Ratio Earning before Tax/Interest

Activity Ratios (Asset

Annual Credit Sales/Accounts

Inventory Turnover = Cost of Goods Sold/Inventory

Average age of Inventory Days in a Year/Inventory

Total Assets Turnover = Net Sales/Total Assets

Market Price Per

Earning Per Share/Market

Market Price Per Share/Book

Dividend Yield Cash Dividend Per

Dividend Paid Per

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

Gross Profit Net Sales Ratio Gross Profit

Net Profit Net Sales Ratio Net Profit

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

Earning before Tax Interest Charges Ratio Earning before Tax

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

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

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

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

3.98 35.8 0.11 2

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

1.75 3.98 0.44 -

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

Current Liabilities Ratio

Net Sales Ratio

Net Sales Ratio

Shareholders Equity Ratio

Total Assets Ratio

Shareholders Equity Ratio

Interest Charges Ratio

Total Capitalization (Equity + Ratio

Accounts Receivable Ratio

Accounts Receivable Ratio

Accounts Payable Ratio

Accounts Payable Turnover Ratio