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Ratio Analysis

The document provides a comprehensive overview of various financial ratios used in ratio analysis, including COGS, operating, liquidity, and profitability ratios. It details calculations for metrics such as EBIT, EAT, and various turnover ratios, along with their significance in assessing a company's financial health. Additionally, it outlines the components of equity and capital employed, emphasizing the importance of these ratios for investors and stakeholders.

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NAEEM SHAMS
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3 views

Ratio Analysis

The document provides a comprehensive overview of various financial ratios used in ratio analysis, including COGS, operating, liquidity, and profitability ratios. It details calculations for metrics such as EBIT, EAT, and various turnover ratios, along with their significance in assessing a company's financial health. Additionally, it outlines the components of equity and capital employed, emphasizing the importance of these ratios for investors and stakeholders.

Uploaded by

NAEEM SHAMS
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Ratio Analysis Shivani Shahu

COGS Ratio: COGS


INCOME STATEMENT Sales
Amt.
Sales XX Gross Profit : Gross Profit
(-) COGS (XX) Ratio Sales
Gross Profit XX
Operating Profit Operating Exp : Admin + S&D
Admin. Expenses XX Ratio Sales
Selling & Distribution Exp. XX XX
EBIT XX Operating : COGS+Admin+S&D
(-) Interest (XX) Ratio Sales
EBT XX
(-) Tax (XX) Operating Profit: EBIT
EAT or Net Profit XX Ratio Sales

Net Profit : Net Profit


Sales

INCOME STATEMENT
Amt. P/V Ratio: Contribution
Sales XX Sales
(-) Variable Cost (XX)
Contribution XX ROI: EBIT
(-) Fixed Expenses (XX) Total Investment
EBIT XX Return on EAT
(-) Interest (XX) Shareholders' : Total Shareholders'
EBT XX Fund Fund
(-) Tax (XX)
EAT or Net Profit XX ROCE: EAESH
(-) Preference Dividend (XX) Equity
EAESH XX
Equity Total Shareholders' Funds Total Capital Employed
or Total Investment

Equity Share Capital Equity Share Capital Equity Share Capital


Reserves & Surplus Reserves & Surplus Reserves & Surplus
Preference Share Capital Preference Share Capital
Debt/Loan

Net Worth: ESC + R&S

Liquidity Ratio:

1 Current Ratio: Current Assets


Current Liabilities

2 Quiick Ratio/ Acid Test: Current Assets-Stock-Prepaid Expenses


Ratio/Liquidity Ratio Current Liabilities

3 Cash Ratio: Cash & Bank Balance+Marketable Securities


Current Liabilities

Capital Gearing Ratio (CAGR):


Preference Share Capital+Debenture+Other Borrowing Funds
Current Liabilities

OR Long Term Debt


Net Worth

Proprietory Ratio:
Proprietory Fund
Total Assets
Coverage Ratio:

1 Interest Coverage EBIT


Ratio Interest

2 Preference Dividend EAT


Coverage Ratio Pref. Dividend

EPS EAESH
No. of Equity Shares

DPS Dividend Paid to Equity Shareholders


No. of Equity Shares

Dividend Payout DPS


Ratio EPS

P/E Ratio MPS


EPS

Dividend Yield DPS


Ratio MPS

Earning Yield EPS


Ratio MPS
Debt-Equity Ratio: Debt
Equity

ROTA: EBIT(1-t)
Total Assets

Turnover Ratio:

Total Assets T/O Sales


Ratio Average Total Assets

Fixed Assets T/O Sales


Ratio Average Fixed Assets

Inventory T/O COGS


Ratio Average Inventory

Debtor T/O Credit Sales


Ratio Average Debtors

Debtors Collection Period:


360/52/12
Debtors T/O Ratio

Payables T/O : Credit Purchases


Ratio Average Payables

Payable Payment Period:


360/52/12
Payables T/O Ratio

Capital T/O Sales


Ratio Capital

Working Capital Sales


T/O Ratio Working Capital

Working Capital = CA-CL

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