Performance -
Financial Ratios
Financial ratios for 04-05 Vis a Vis 03-04
Not for Board
| |
Important
Ratios |
FY
(04-05) |
FY
(03-04) |
| |
Profitabilty Ratios |
|
|
1 |
Gross Profit
Margin (G.P. / UTO) |
9% |
11% |
| |
[GP=PBDIT 68.11 Crs] / [UTO 732.28 Crs] |
|
|
2 |
Oprating Profit
Margin (EBITA / UTO) |
7% |
8% |
| |
[EBITA=(PBDIT 68.11 Crs-Dep 18.89
Crs.)= 49.23 Crs./ UTO 732.28 Crs. |
|
|
3 |
Net Profit Margin |
4% |
4% |
| |
(PAT / UTO) [ PAT 30.48 Crs. / UTO
732.28 Crs.] |
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|
5 |
ROCE |
22% |
19% |
| |
(EBITA / Total Assets) [EBITA as above
49.23 Crs / Total Asstes excl.CWIP 225.95Crs] |
|
|
| |
[ Total Assets excl CWIP = Net fixed
assets+Investment+Net current assets) |
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|
6 |
Return on
Networth |
24% |
22% |
| |
(PAT / Net Worth) [PAT 30.48 Crs / Net
Worth 127.58 Crs.] |
|
|
| |
[ Net Worth = [(Equity+OCPS)141.24 +
Reserves 5.31 - Acc loss 18.98] |
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|
7 |
Return on Equity
- Annualised |
105% |
74% |
| |
(PAT / Book Value of Equity) [PAT 30.48
Crs / 28.91Crs.] |
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|
| |
Balance Sheet Ratio |
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|
1 |
Debt Equity |
1.15 |
1.95 |
| |
(Debt / Equity Fund) [146.23 /
(141.24+5.31-18.98=127.58)] |
|
|
| |
[Equity=Equity + OCPS + Reserves -
Losses] |
|
|
2 |
Debt total Assets [ 146.23 /
(231.94+7.23+2.25+(8.24))] |
0.63 |
0.80 |
| |
(Debt=LT+ST / Total Asstes i.e F/
Asstes, CWIP, Inv. & Net C/ Assets) |
|
|
| |
Liquidity
Ratios |
|
|
1 |
Current Ratio |
0.92 |
0.96 |
| |
(Current Assets / Current Libilities)
[98.47 / 106.71] |
|
|
2 |
Quick Ratio |
0.88 |
0.67 |
| |
(Current Assets less Liquid assets /
Current Libilities) [(98.47-5.04 / 106.71] |
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|
| |
Assets
Turnover Ratios - Efficiency |
|
|
1 |
Fixed Assets Turnover |
3.16 |
2.39 |
| |
(UTO / Fixed Asstes) [ 732.28 ÷231.94] |
|
|
2 |
Inventories
Turnover |
13.37 |
14.23 |
| |
(UTO / Inventories (Incl. TISCO)) [
732.28 ÷ 54.78] |
|
|
3 |
Total Assets
Turnover Ratio [ 732.28 / (231.94+7.23+2.25+(8.24))] |
3.14 |
2.41 |
| |
(UTO / Total Assets i.e. F/Asstes,
CWIP, Invests & Net C/ Asstes) |
|
|
| |
Costs Turnover Ratios |
|
|
1 |
Fixed Cost as %
of Turnover |
14% |
19% |
| |
(Fixed Cost / UTO ) [ 101.09 / 732.28] |
|
|
| |
Fixed Costs(Salary 44.43,G.Exp
13.69,Town-Power/water/R&M 6.98, |
|
|
| |
Dep 18.89, Interest 17.10 Crs) |
|
|
2 |
Interest as % of
UTO |
2% |
4% |
| |
(Interest Cost / UTO ) [ 17.10 /
732.28] |
|
|
3 |
Salary as % of
UTO |
6% |
8% |
| |
(Salary Cost / UTO ) [ 44.43 / 732.28] |
|
|
| |
Market Value Ratios |
|
|
1 |
Basic EPS --
Excl. OCPS |
10.51 |
7.36 |
| |
(PAT / No of Equity Shares) [PAT 30.48
/ 2.9 Crs.Nos of Equity] |
|
|
2 |
Diluted EPS (Rs) |
2.16 |
1.51 |
| |
(PAT / No of Equity & Pref Shares)
as above + Pref Shares in equelent Rs. 10 |
|
|
3 |
Price to Earning
Per Share |
4.28 |
5.44 |
| |
(Market Price / EPS) [Rs. 45 / Basic
EPS] |
|
|
| |
Debt Service & Related
Ratios |
|
|
1 |
Debt Service
Coverage Ratio |
0.99 |
0.81 |
| |
(EBITA / Total Interest &
Instalment Due) |
|
|
| |
[EBITA 49.22 / (Int.17.10 + Instalment
Due 32.42 Crs.)] |
|
|
2 |
Interest Coverage
Ratio |
2.88 |
1.88 |
| |
(EBTIA / Total Interest) [ EBITA 49.23
/ Int.17.10 Crs. ] |
|
|
3 |
Interest as % of
PBDIT |
25% |
38% |
| |
(Total Interest / PDBIT) [ (Int.17.10 /
PBDIT 68.11 Crs.] |
|
|
| |
Important Indicators |
|
|
| |
Profit After Tax [PAT] -
Rs./lacs |
3,048 |
2,134 |
| |
EBIT [PBDIT - Depreciation] -
Rs./lacs |
4,923 |
4,558 |
| |
ROIC |
19.0% |
18.1% |
| |
WACC |
13.0% |
14.5% |
| |
Net Worth [Shareholder
fund-Past Losses- Misc Exp not w/o] - Rs./lacs |
12,758 |
9,710 |
| |
Total Debts [Rs./lacs] [Long
Term+Short Term] |
14,623 |
18,943 |
| |
EVA [ROIC - WACC] - annualised |
6.00% |
3.60% |
| |
|
|
|
| |
|
1 |
1 |
| |
ROCE |
|
|
| |
PBDIT - Annualised |
6,811 |
6,366 |
| |
Less: Deprn - Annualised |
1,889 |
1,808 |
| |
EBIT - Annualised |
4,923 |
4,558 |
| |
Net Fixed Assets |
23,194 |
23,953 |
| |
CWIP |
723 |
|
| |
Investment |
225 |
225 |
| |
Inventories |
3,392 |
1,797 |
| |
Debtors |
1,589 |
1,218 |
| |
Other Current |
567 |
563 |
| |
Advances |
3,795 |
3,973 |
| |
Current Assts Excl Cash & Ecquelent
|
9,343 |
7,550 |
| |
Cash & Equelent |
504 |
3,349 |
| |
Current Libilties |
10,671 |
11,320 |
| |
Net CA |
(824) |
(421) |
| |
Total Assets |
23,318 |
23,757 |
| |
Return on Net Worth |
|
|
| |
PAT - Annualised |
3,048 |
2,134 |
| |
Share Cap[Equity+Pref] |
14,124 |
14,124 |
| |
Reserves |
531 |
318 |
| |
Accumulated Losses |
1,898 |
4,732 |
| |
Net Worth |
12,758 |
9,710 |
| |
Misc Exp not written off |
4,062 |
4,896 |
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Return on Equity |
|
|
| |
Equity Share Capital |
2,891 |
2,891 |
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No of Shares : - Equity Of Rs. 10/ each |
29,005,800 |
29,005,800 |
| |
Prefrence Of Rs. 100/ each |
11,233,000 |
11,233,000 |
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Debt Equity |
|
|
| |
Total Debts |
14,623 |
18,943 |
| |
Total Interest - Annualised |
1,710 |
2,424 |
| |
Instalments Due |
3,242 |
3,216.39 |
| |
Check For Balance Sheet Maching |
- |
- |
| |
Market Price Per Share |
45 |
40 |
| |
UTO |
73,228 |
57274 |
| |
Inventories TCIL & Tisco |
5,477.67 |
4024 |
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