ASSESSMENT OF WORKING CAPITAL REQUIREMENTS

OPERATING STATEMENT
Amounts in : Lakhs
2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025
Particulars Audited Audited Projected Projected Projected Projected
1. Gross Sales
(i) Domestic sales 150.07 611.30 998.75 1,321.73 1,624.52 1,871.96
(ii) Export Sales 0.00 0.00 0.00 0.00 0.00 0.00
(iii)Add other revenue income 0.00 0.00 0.00 0.00 0.00 0.00
Total 150.07 611.30 998.75 1,321.73 1,624.52 1,871.96

2. Less excise duty 0.00 0.00 0.00 0.00 0.00 0.00

Deduct other items 0.00 0.00 0.00 0.00 0.00 0.00
3. Net Sales(item 1 - item 2) 150.07 611.30 998.75 1,321.73 1,624.52 1,871.96

4. % age rise (+) or fall (-) in net

sales 0.00 307.34 63.38 32.34 22.91 15.23

5. Cost of Sales
(i)Raw Material 101.52 547.14 690.95 894.47 1,098.38 1,259.35

(a) Imported 0.00 0.00 0.00 0.00 0.00 0.00

(b) Indigenous 101.52 547.14 690.95 894.47 1,098.38 1,259.35
(ii) Other Consumables 0.00 0.00 0.00 0.00 0.00 0.00

(a) Imported 0.00 0.00 0.00 0.00 0.00 0.00

(b) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00
(iii) Packing Material 0.00 0.00 0.00 0.00 0.00 0.00

(a) Imported 0.00 0.00 0.00 0.00 0.00 0.00

(b) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00
(iv) Power and Fuel 8.85 57.45 76.73 98.72 131.23 162.21
(v) Direct Labour 0.00 0.00 0.00 0.00 0.00 0.00
(vi) Other mfg. expenses 3.49 13.25 16.82 29.69 33.86 36.78
(vii) Depreciation 15.49 54.15 48.91 42.75 39.16 35.07
(viii) Sub Total (i to vii) 129.35 671.99 833.41 1,065.63 1,302.63 1,493.41

(ix) Add:Opening stocks-in-Process 0.00 0.00 9.73 10.27 12.37 14.78

Sub Total 129.35 671.99 843.14 1,075.90 1,315.00 1,508.19

(x) Deduct:Closing stocks-in-Process 0.00 9.73 10.27 12.37 14.78 16.24

(xi) Cost of Production 129.35 662.26 832.87 1,063.53 1,300.22 1,491.95

(xii) Add : Opening Stock of Finished

Goods 0.00 0.00 52.61 54.49 58.21 68.43
Sub Total 129.35 662.26 885.48 1,118.02 1,358.43 1,560.38

(xiii) Deduct:Closing stocks of

Finished Goods 0.00 52.61 54.49 58.21 68.43 75.89
Sub-Total (Total Cost of Sales) 129.35 609.65 830.99 1,059.81 1,290.00 1,484.49
6. Selling, general and administrative
exp. 17.29 45.12 48.34 69.16 91.61 109.76
7. Sub Total (5+6)(Total Cost of
Sales) 146.64 654.77 879.33 1,128.97 1,381.61 1,594.25
8. Operating Profit before
Interest(3-7) 3.43 -43.47 119.42 192.76 242.91 277.71

9. Interest 4.01 29.09 37.97 38.24 41.88 39.92

10. Operating profit after interest
(8-9) -0.58 -72.56 81.45 154.52 201.03 237.79

11. (i) Add other non-operating

income
(a) 0.55 16.53 18.14 20.34 23.83 28.91
(b) 0.00 0.00 0.00 0.00 0.00 0.00
(c) 0.00 0.00 0.00 0.00 0.00 0.00
(d) 0.00 0.00 0.00 0.00 0.00 0.00
I - Sub Total (Income) 0.55 16.53 18.14 20.34 23.83 28.91

(ii) Deduct other non-operation

expenses
(a) 0.00 0.00 0.00 0.00 0.00 0.00
(b) 0.00 0.00 0.00 0.00 0.00 0.00
(c) 0.00 0.00 0.00 0.00 0.00 0.00
(d) 0.00 0.00 0.00 0.00 0.00 0.00
II - Sub Total(expenses) 0.00 0.00 0.00 0.00 0.00 0.00

III - Net of other non-operation

income/exp. (I - II) 0.55 16.53 18.14 20.34 23.83 28.91

12. Profit before tax -0.03 -56.03 99.59 174.86 224.86 266.70

[10+11(iii)]
13. Provision for taxes -0.01 -14.57 25.89 45.46 58.46 69.34

Current 0.00 0.00 25.89 45.46 58.46 69.34

Deferred -0.01 -14.57 0.00 0.00 0.00 0.00
14. Net Profit/loss (12-13) -0.02 -41.46 73.70 129.40 166.40 197.36

15. (a) Equity dividend paid- amount 0.00 0.00 0.00 0.00 0.00 0.00
(b) Dividend Rate (in %) 0.00 0.00 0.00 0.00 0.00 0.00
16. Retained Profit -0.02 -41.46 73.70 129.40 166.40 197.36

17. Retained Profit/Net Profit (%

Age) 100.00 100.00 100.00 100.00 100.00 100.00
 ANALYSIS OF BALANCE SHEET

Amounts in : Lakhs
2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025
Particulars Audited Audited Projected Projected Projected Projected
CURRENT LIABILITIES

1. Short-term Borrowing from Banks

(i) From Applicant Bank 0.00 0.00 0.00 0.00 0.00 0.00
(ii) From Other Banks 0.00 85.66 169.76 172.24 184.37 176.92
(iii) (of which OCC discount) 0.00 0.00 0.00 0.00 0.00 0.00
Sub Total(A) 0.00 85.66 169.76 172.24 184.37 176.92

2. Short Term Borrowings from

Others 0.00 0.00 0.00 0.00 0.00 0.00

3. Sundry Creditor (Trade) 103.35 195.06 208.79 278.90 345.89 392.03

4. Advance payments from

customers/ deposits from dealers 0.00 8.16 10.41 13.73 19.45 25.54

5. Provision for taxation 0.00 0.00 0.00 0.00 0.00 0.00

6. Dividend payable 0.00 0.00 0.00 0.00 0.00 0.00

7. Other statutory liabilities (due

within one year) 0.00 0.21 0.21 0.21 0.21 0.21

8. Deposits/Instalments of term loans

(due within one year) 104.72 72.58 42.32 28.75 19.24 12.36

9. Other current liabilities

(a) Expenses Payable 1.50 1.68 1.89 2.14 2.44 2.82
(b) 0.00 0.00 0.00 0.00 0.00 0.00
(c) 0.00 0.00 0.00 0.00 0.00 0.00
(d) 0.00 0.00 0.00 0.00 0.00 0.00

Sub Total (B) 209.57 277.69 263.62 323.73 387.23 432.96

10. TOTAL CURRENT LIABILITIES 209.57 363.35 433.38 495.97 571.60 609.88

TERM LIABILITIES
209.57 363.35 433.38 495.97 571.60 609.88
11.Debentures 0.00 0.00 0.00 0.00 0.00 0.00

12.Preference shares 0.00 0.00 0.00 0.00 0.00 0.00

13.Term loans(excld instalments

payable within one year) 253.33 241.54 199.22 160.47 131.23 108.87
253.33 241.54 199.22 160.47 131.23 108.87
14.Deferred Payment Credits 0.00 0.00 0.00 0.00 0.00 0.00
15.Long Term Advances (repayable
after one year) 0.00 0.00 0.00 0.00 0.00 0.00

16.Other term liabilities 2.90 131.06 167.36 182.26 185.74 136.89

17. TOTAL TERM LIABILITIES 256.23 372.60 366.58 342.73 316.97 245.76

18. TOTAL OUTSIDE LIABILITIES

[10+17] 465.80 735.95 799.96 838.70 888.57 855.64

NET WORTH

19. Capital 140.00 140.00 140.00 140.00 140.00 140.00

20.General Reserves 0.00 0.00 0.00 0.00 0.00 0.00

21.Share application money 0.00 0.00 0.00 0.00 0.00 0.00

22.Other reserves (subsidy) 0.00 0.00 0.00 0.00 0.00 0.00

23.Surplus or deficit in Profit and loss

A/c -0.02 -41.49 32.22 161.62 328.02 525.38

23a.Others (specify) (Deferred tax

liability) 0.00 0.00 0.00 0.00 0.00 0.00

24. NET WORTH 139.98 98.51 172.22 301.62 468.02 665.38

25. TOTAL LIABILITIES 605.78 834.46 972.18 1,140.32 1,356.59 1,521.02

CURRENT ASSETS

26.Cash and bank balances 0.28 4.04 7.72 9.56 18.14 21.36

27. Investments (other than long

term investments) 0.00 0.00 0.00 0.00 0.00 0.00
(i) Government and other Trustee
Securities 0.00 0.00 0.00 0.00 0.00 0.00
(ii)Fixed deposits with Banks 0.00 0.00 0.00 0.00 0.00 0.00

28.(i) Receivables (Debtors < 6

months) other than deferred and
exports(including bills purchased and
discounted by banks) 30.07 185.85 335.58 498.85 692.47 824.20

(ii)Export receivables((including bills

purchased and discounted by banks) 0.00 0.00 0.00 0.00 0.00 0.00

29. Instalments of deferred

receivables(due within one year) 0.00 0.00 0.00 0.00 0.00 0.00

30. Inventory 93.36 135.31 163.44 183.49 202.21 207.15

(i) Raw Materials(including stores
and other items used in the process
of manufacture)
a) Imported 0.00 0.00 0.00 0.00 0.00 0.00
b) Indigenous 93.36 72.97 98.68 112.91 119.00 115.02
(ii) Stocks-in-Process 0.00 9.73 10.27 12.37 14.78 16.24
(iii) Finished Goods 0.00 52.61 54.49 58.21 68.43 75.89
(iv) Other Consumables
a) Imported 0.00 0.00 0.00 0.00 0.00 0.00
b) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00
(v) Packing Material
a) Imported 0.00 0.00 0.00 0.00 0.00 0.00
b) Indigenous 0.00 0.00 0.00 0.00 0.00 0.00

31.Advances to suppliers of raw

material, stores and expenses. 16.82 2.53 5.24 11.57 16.98 18.82
32.Advance payment of taxes 40.61 40.43 41.78 42.36 42.97 44.38

33. Other current Assets 1.02 2.03 14.99 22.71 37.23 62.34
(a) Excise deposits 0.00 0.00 0.00 0.00 0.00 0.00
(b) Int. receivable 0.00 0.00 0.00 0.00 0.00 0.00
(C) Misc. 1.02 2.03 14.99 22.71 37.23 62.34

34. TOTAL CURRENT ASSETS

[total of 26 to 33] 182.16 370.19 568.75 768.54 1,010.00 1,178.25

FIXED ASSETS
35.Gross Block 428.94 496.11 496.11 496.11 496.11 496.11
36.Depreciation to date 15.49 69.65 118.56 161.31 200.47 235.54
37. NET BLOCK [35-36] 413.45 426.46 377.55 334.80 295.64 260.57

OTHER NON-CURRENT ASSETS

38. Investments/book
debts/advances/deposits which are
not Current Assets
(i) a)Investments in subsidiary
companies/affiliates 0.00 0.00 0.00 0.00 0.00 0.00
b)others 0.00 0.00 0.00 0.00 0.00 0.00
(ii)Advances to suppliers of capital
goods and contractors 0.00 0.00 0.00 0.00 0.00 0.00
(iii)Deferred receivables (maturity
exceeding one yr) 0.00 0.00 0.00 0.00 0.00 0.00
(iv)others
(a) Debtors > 6 months 0.00 0.00 0.00 0.00 0.00 0.00
(b) Security Deposit 10.17 9.86 9.86 9.86 9.86 9.86

39.Non-consumables stores and

spares 0.00 0.00 0.00 0.00 0.00 0.00

40.Other non-current assets 0.00 27.95 16.02 27.12 41.09 72.34

41. TOTAL OTHER NON-CURRENT

ASSETS 10.17 37.81 25.88 36.98 50.95 82.20
42. Intangible assets(patents,
goodwill,prelim. expenses,
bad/doubtful exp.not provided for,
etc.) 0.00 0.00 0.00 0.00 0.00 0.00

43. TOTAL ASSETS [34+37+41+42] 605.78 834.46 972.18 1,140.32 1,356.59 1,521.02

44. TANGIBLE NET WORTH [24-42] 139.98 98.51 172.22 301.62 468.02 665.38

45. NET WORKING CAPITAL -27.41 6.84 135.37 272.57 438.40 568.37
[(17+24)-(37+41+42)] 0.00 0.00 0.00 0.00 0.00 0.00

46. Current Ratio 0.87 1.02 1.31 1.55 1.77 1.93

47. Total Outside Liabilities/Tangible

Net Worth 3.33 7.47 4.64 2.78 1.90 1.29

48. Total Term Liabilities/Tangible

Net Worth 1.83 3.78 2.13 1.14 0.68 0.37

Difference [25-43] 0.00 0.00 0.00 0.00 0.00 0.00

 COMPARATIVE STATEMENT OF
CURRENT ASSETS & CURRENT LIABILITIES
Amounts in : Lakhs
2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025
Particulars Audited Audited Projected Projected Projected Projected
A. CURRENT ASSETS
1. Raw Materials(including stores
and other used in the process of
mfg)
(a) Imported
Amount 0.00 0.00 0.00 0.00 0.00 0.00
Month's Consumption
(b) Indigenous :
Amount 93.36 72.97 98.68 112.91 119.00 115.02
Month's Consumption 11.04 1.60 1.71 1.51 1.30 1.10

2. Other Consumables
(a) Imported
Amount 0.00 0.00 0.00 0.00 0.00 0.00
Month's Consumption
(b) Indigenous :
Amount 0.00 0.00 0.00 0.00 0.00 0.00
Month's Consumption

3. Packing Material
(a) Imported
Amount 0.00 0.00 0.00 0.00 0.00 0.00
Month's Consumption
(b) Indigenous :
Amount 0.00 0.00 0.00 0.00 0.00 0.00
Month's Consumption

4. Stocks-in-process
Amount 0.00 9.73 10.27 12.37 14.78 16.24
Month's Cost of Production 0.00 0.18 0.15 0.14 0.14 0.13

5. Finished goods:
Amount 0.00 52.61 54.49 58.21 68.43 75.89
Month's Cost of Sales 0.00 1.04 0.79 0.66 0.64 0.61
0.00 1.04 0.79 0.66 0.64 0.61

6. Receivables other than export and

deferred receivables(including bill
purchased and discounted by banks)
Amount 30.07 185.85 335.58 498.85 692.47 824.20
Month's Domestic Sales 2.40 3.65 4.03 4.53 5.12 5.28

7. Export receivables(include bill

purchased and discount)
Amount 2.40 3.65 4.03 4.53 5.12 5.28
Month's Export Sales

8. Advances to Supplier 16.82 2.53 5.24 11.57 16.98 18.82

9. Other Current Assets (specify
major Items) 41.91 46.50 64.49 74.63 98.34 128.08
Cash and Bank Balance 0.28 4.04 7.72 9.56 18.14 21.36
Investment except long term 0.00 0.00 0.00 0.00 0.00 0.00
Installment of Deferred receivables 0.00 0.00 0.00 0.00 0.00 0.00
Advance Payment of Taxes 40.61 40.43 41.78 42.36 42.97 44.38
Other 1.02 2.03 14.99 22.71 37.23 62.34
10. TOTAL CURRENT ASSETS 182.16 370.19 568.75 768.54 1,010.00 1,178.25

B. CURRENT LIABILITIES

(Other than bank borrowings for WC)

11. Creditors for purchase of raw

materials, stores and consumable
spares
Amount 103.35 195.06 208.79 278.90 345.89 392.03
Month's Purchase 6.36 4.44 3.50 3.68 3.76 3.75

12. Advance from Customers/ SD 0.00 8.16 10.41 13.73 19.45 25.54

13. Statutory liabilities 0.00 0.21 0.21 0.21 0.21 0.21

14. Other Current liabilities-specify

major items
(a) S.T. borrowings others 0.00 0.00 0.00 0.00 0.00 0.00
(b) Divident Payable 0.00 0.00 0.00 0.00 0.00 0.00
(c) Installment of TL,DGP and Public
Deposits 104.72 72.58 42.32 28.75 19.24 12.36
(d) Other
(a) Expenses Payable 1.50 1.68 1.89 2.14 2.44 2.82
(b) 0.00 0.00 0.00 0.00 0.00 0.00
(c) 0.00 0.00 0.00 0.00 0.00 0.00
(d) 0.00 0.00 0.00 0.00 0.00 0.00

15. TOTAL CURRENT LIABILITIES 209.57 277.69 263.62 323.73 387.23 432.96
 COMPUTATION OF MAXIMUM PERMISSIBLE
BANK FINANCE FOR WORKING CAPITAL
Amounts in : Lakhs
2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025
Particulars Audited Audited Projected Projected Projected Projected
FIRST METHOD OF LENDING
1. Total Current Assets 182.16 370.19 568.75 768.54 1,010.00 1,178.25

2. Other Current Liabilities 209.57 277.69 263.62 323.73 387.23 432.96

(Other than Bank Borrowing)

3. Working Capital Gap -27.41 92.50 305.13 444.81 622.77 745.29

4. Min stipulated Net working capital

(25% of WCG excluding export
receivables) -6.85 23.13 76.28 111.20 155.69 186.32

5. Actual / Projected Net Working

Capital -27.41 6.84 135.37 272.57 438.40 568.37

6. Item 3 minus item 4 -20.56 69.38 228.85 333.61 467.08 558.97

7. Item 3 minus item 5 0.00 85.66 169.76 172.24 184.37 176.92

8. Maximum Permissible Bank

Finance -20.56 69.38 169.76 172.24 184.37 176.92
(lower of 6 or 7)

9. Excess Borrowing Representing

shortfall in NWC 20.56 16.29

SECOND METHOD OF LENDING

1. Total Current Assets 182.16 370.19 568.75 768.54 1,010.00 1,178.25

2. Other Current Liabilities 209.57 277.69 263.62 323.73 387.23 432.96

(Other than Bank Borrowing)

3. Working Capital Gap -27.41 92.50 305.13 444.81 622.77 745.29

4. Min stipulated Net working capital

(25% of Total of Current Assets
excluding export receivables) 45.54 92.55 142.19 192.14 252.50 294.56

5. Actual / Projected Net Working

Capital -27.41 6.84 135.37 272.57 438.40 568.37

6. Item 3 minus item 4 -72.95 -0.05 162.94 252.68 370.27 450.73

7. Item 3 minus item 5 0.00 85.66 169.76 172.24 184.37 176.92

8. Maximum Permissible Bank

Finance -72.95 -0.05 162.94 172.24 184.37 176.92
(lower of 6 or 7)
 ANALYSIS OF RATIO

Amounts in : Lakhs
2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025
Particulars Audited Audited Projected Projected Projected Projected
% TO COST OF SALE

Sales 150.07 611.30 998.75 1,321.73 1,624.52 1,871.96

Other Revenue 0.00 0.00 0.00 0.00 0.00 0.00
Excise And Other Items 0.00 0.00 0.00 0.00 0.00 0.00
Net Sale 150.07 611.30 998.75 1,321.73 1,624.52 1,871.96

Raw Material 101.52 547.14 690.95 894.47 1,098.38 1,259.35

Consumables 0.00 0.00 0.00 0.00 0.00 0.00
Packing Material 0.00 0.00 0.00 0.00 0.00 0.00
Power and Fuel 8.85 57.45 76.73 98.72 131.23 162.21
Labour 0.00 0.00 0.00 0.00 0.00 0.00
Other MFG. 3.49 13.25 16.82 29.69 33.86 36.78
Increase in Stock-WIP 0.00 -9.73 -0.54 -2.10 -2.41 -1.46
COP 113.86 608.11 783.96 1,020.78 1,261.06 1,456.88
Increase in Stock-FG 0.00 -52.61 -1.88 -3.72 -10.22 -7.46
Total Exp 113.86 555.50 782.08 1,017.06 1,250.84 1,449.42

GP 36.21 55.80 216.67 304.67 373.68 422.54

Other Non Operating Income 0.55 16.53 18.14 20.34 23.83 28.91
Indirect Exp 17.29 45.12 48.34 69.16 91.61 109.76
Percent(%)

Interest 4.01 29.09 37.97 38.24 41.88 39.92

Depreciation 15.49 54.15 48.91 42.75 39.16 35.07
Non-Operating Exp. 0.00 0.00 0.00 0.00 0.00 0.00
Provision for tax -0.01 -14.57 25.89 45.46 58.46 69.34
Net Profit -0.02 -41.46 73.70 129.40 166.40 197.36

GROSS PROFIT RATIO 24.13 9.13 21.69 23.05 23.00 22.57

NET PROFIT RATIO -0.01 -6.78 7.38 9.79 10.24 10.54

24.12 2.35 29.07 32.84 33.24 33.11
STOCK 93.36 135.31 163.44 183.49 202.21 207.15
Add: Debtors 30.07 185.85 335.58 498.85 692.47 824.20
Less: Creditors 103.35 195.06 208.79 278.90 345.89 392.03
NET PAID STOCK 20.08 126.10 290.23 403.44 548.79 639.32

MARGIN 103.35 195.06 208.79 278.90 345.89 392.03

DP 20.08 126.10 290.23 403.44 548.79 639.32
Bank Loan 0.00 85.66 169.76 172.24 184.37 176.92

Export Debtors 0.00 0.00 0.00 0.00 0.00 0.00

Margin
DP 0.00 0.00 0.00 0.00 0.00 0.00

Total DP 20.08 126.10 290.23 403.44 548.79 639.32

Less: DEFICIT OF UNPAID STOCK

NET 30.07 185.85 335.58 498.85 692.47 824.20
MARGIN
DP 30.07 185.85 335.58 498.85 692.47 824.20

TOTAL 150.07 611.30 998.75 1,321.73 1,624.52 1,871.96

CURRENT RATIO 0.87 1.02 1.31 1.55 1.77 1.93

MPBF -20.56 69.38 169.76 172.24 184.37 176.92
Total of Liabilities 605.78 834.46 972.18 1,140.32 1,356.59 1,521.02
Total of Assets 605.78 834.46 972.18 1,140.32 1,356.59 1,521.02
Difference in B/S 0.00 0.00 0.00 0.00 0.00 0.00

TOL/TNW 3.33 7.47 4.64 2.78 1.90 1.29

TTL/TNW 1.83 3.78 2.13 1.14 0.68 0.37

KEY RATIO
Growth in Net Sales 307.34 63.38 32.34 22.91 15.23
Growth in Net Profit 207,200.00 -277.76 75.58 28.59 18.61
Growth in Net Worth -29.63 74.82 75.14 55.17 42.17

LIQUIDITY RATIO
Current Ratio 0.87 1.02 1.31 1.55 1.77 1.93
Quick Ratio 0.42 0.65 0.94 1.18 1.41 1.59
EFFICIENCY RATIO
Stock TurnOver Ratio 19.61 15.72 19.53 21.13 21.35
Total Assets TurnOver Ratio 0.25 0.73 1.03 1.16 1.20 1.23
Fixed Assets TurnOver Ratio 0.36 1.43 2.65 3.95 5.49 7.18
Current Assets TurnOver Ratio 0.82 1.65 1.76 1.72 1.61 1.59
Working Capital TurnOver Ratio -5.48 89.37 7.38 4.85 3.71 3.29
Capital TurnOver Ratio 1.07 6.21 5.80 4.38 3.47 2.81

PROFITABILITY RATIO
Gross Profit Ratio 24.13 9.13 21.69 23.05 23.00 22.57
Expenses Ratio
RM Consumed Ratio 67.65 89.50 69.18 67.67 67.61 67.27
Manufacturing Expenses Ratio 8.22 11.57 9.37 9.72 10.16 10.63
Indirect Expenses Ratio 11.52 7.38 4.84 5.23 5.64 5.86
Finance Expenses Ratio 2.67 4.76 3.80 2.89 2.58 2.13
Non Operating Expenses Ratio

Net Profit Ratio -0.01 -6.78 7.38 9.79 10.24 10.54

Return on Capital Employed -0.01 -42.09 42.79 42.90 35.55 29.66

SOLVENCY RATIO
Debt-Equity Ratio 1.83 3.78 2.13 1.14 0.68 0.37
Interest coverage ratio 4.86 0.94 4.91 6.69 7.30 8.56
DSCR 4.86 1.02 2.00 2.73 3.48 4.37
Holding Periods
Inventory Holding Period 263.44 81.01 71.79 63.19 57.21 50.93
Receivable Holding Period 73.14 110.97 122.64 137.76 155.59 160.70
Creditors Holding Period 291.63 116.78 91.71 96.05 97.87 96.39