Statement 11: Selected Financial Ratios of The Selected 1,914 Public Limited Companies, Industry-Wise, 1997-98 to 1999-2000

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असेट प्रकाशक

प्रकाशित जून 07, 2001

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Statement 11: Selected Financial Ratios of The Selected 1,914 Public Limited Companies, Industry-Wise, 1997-98 to 1999-2000

									(Per cent)
		Tea			Sugar			Jute textiles
	ITEM	(52)			(20)			(14)
		97-98	98-99	99-00	97-98	98-99	99-00	97-98	98-99	99-00
	1	2	3	4	5	6	7	8	9	10
	SELECTED FINANCIAL RATIOS
A.	Capital structure ratios
1.	Net fixed assets to total net assets	54.7	44.8	43.6	41.7	41.8	40.6	56.7	54.9	58.6
2.	Net worth to total net assets	68.8	66.9	64.9	28.9	28.5	24.7	7.0	2.2	10.6
3.	Debt to equity	10.5	13.2	14.5	77.5	81.8	90.9	316.7	#	200.6
4.	Debt to equity (equity adjusted for
	revaluation reserve)	16.8	19.8	21.2	88.2	91.6	103.9	#	#	#
5.	Short term bank borrowings to
	inventories	80.0	85.6	111.9	66.3	65.6	67.9	58.3	64.0	62.8
6.	Total outside liabilities to net worth	45.3	49.5	54.0	246.3	250.6	304.8	#	#	#

B.	Liquidity ratios
1.	Current assets to current liabilities *	1.6	1.7	1.7	1.1	1.2	1.1	0.6	0.6	0.6
2.	Quick assets to current liabilities	59.7	63.2	60.2	8.6	11.0	7.9	19.2	21.5	22.8
3.	Current assets to total net assets	37.8	41.9	44.2	55.6	56.0	57.3	42.4	44.5	41.1
4.	Sundry creditors to current assets	23.2	21.2	18.3	21.7	19.8	22.4	105.1	106.4	106.2
5.	Sundry creditors to net working capital	62.6	50.0	42.8	172.8	140.0	279.7	#	#	#

C.	Assets utilization and turnover ratios
1.	Sales to total net assets	72.9	69.9	62.4	70.2	77.9	62.8	150.7	153.6	155.6
2.	Sales to gross fixed assets	99.0	109.9	98.3	115.3	125.4	105.4	182.4	186.2	183.2
3.	Inventories to sales	12.9	12.9	14.4	60.2	53.8	72.2	14.4	13.4	12.0
4.	Sundry debtors to sales	6.5	7.0	7.9	2.8	3.3	4.2	7.3	8.0	8.0
5.	Exports to sales	12.1	12.7	9.9	1.4	1.0	0.8	14.3	8.7	9.7
6.	Gross value added to gross fixed assets	54.2	57.1	48.6	28.0	28.7	24.3	66.8	68.1	61.2
7.	Raw materials consumed to
	value of production	11.6	13.2	13.8	61.4	64.4	66.4	41.6	44.3	48.0

D.	Profitability and profit allocation ratios
1.	Gross profits to total net assets	16.4	14.0	8.4	9.2	9.6	7.0	2.5	-	1.4
2.	Gross profits to sales	22.6	20.0	13.5	13.1	12.3	11.1	1.6	-	0.9
3.	Profits after tax to net worth	13.5	11.6	5.5	3.0	6.2	3.4	-	-	-
4.	Tax provision to profits before tax	35.4	35.0	41.7	33.4	28.0	30.1	#	#	#
5.	Profits retained to profits after tax	74.7	71.9	53.0	32.1	78.8	55.1	&	&	&
6.	Dividends to net worth	3.4	3.3	2.6	2.1	1.3	1.5	3.2	6.7	1.5
7.	Ordinary dividends to
	ordinary paid-up capital	37.4	36.3	29.6	7.9	4.8	5.6	2.8	1.6	2.1

									(Per cent)
		Cotton/blended			Silk and rayon textiles			Engineering
		textiles
	ITEM	(106)			(64)			(535)
		97-98	98-99	99-00	97-98	98-99	99-00	97-98	98-99	99-00
	1	11	12	13	14	15	16	17	18	19
	SELECTED FINANCIAL RATIOS
A.	Capital structure ratios
1.	Net fixed assets to total net assets	47.3	50.6	48.5	58.9	60.1	55.6	43.4	43.8	44.3
2.	Net worth to total net assets	38.3	35.1	33.0	31.6	27.7	24.5	35.6	34.9	35.6
3.	Debt to equity	70.1	78.5	84.1	106.2	129.7	138.2	69.7	75.7	72.5
4.	Debt to equity (equity adjusted for
	revaluation reserve)	72.6	81.2	87.2	112.1	142.7	150.3	73.5	79.6	76.2
5.	Short term bank borrowings to
	inventories	98.6	121.9	123.5	107.4	138.9	138.1	76.1	74.4	67.5
6.	Total outside liabilities to net worth	160.9	185.1	203.2	216.2	260.7	308.5	180.9	186.6	181.2

B.	Liquidity ratios
1.	Current assets to current liabilities *	1.3	1.1	1.1	1.1	1.0	1.0	1.3	1.3	1.2
2.	Quick assets to current liabilities	42.9	38.0	42.8	39.3	36.9	34.6	59.2	62.6	59.7
3.	Current assets to total net assets	44.7	42.2	45.0	38.9	37.4	41.1	49.5	50.1	48.1
4.	Sundry creditors to current assets	19.9	22.7	20.6	20.4	19.2	20.7	28.2	28.5	30.3
5.	Sundry creditors to net working capital	89.6	195.9	158.8	189.4	#	#	139.2	124.8	152.0

C.	Assets utilization and turnover ratios
1.	Sales to total net assets	70.2	68.7	75.6	73.3	70.9	76.5	72.8	69.3	74.2
2.	Sales to gross fixed assets	104.4	95.1	102.7	93.6	86.2	94.2	121.5	111.9	114.9
3.	Inventories to sales	25.5	23.9	21.8	19.3	18.8	18.8	20.6	19.7	18.7
4.	Sundry debtors to sales	15.0	15.9	14.9	16.0	16.4	15.3	25.6	25.7	23.2
5.	Exports to sales	28.9	31.0	30.2	18.6	18.0	16.9	8.7	8.7	8.4
6.	Gross value added to gross fixed assets	22.1	17.9	19.1	16.5	14.5	16.2	27.1	24.4	24.4
7.	Raw materials consumed to
	value of production	56.7	59.5	57.2	60.3	60.1	60.5	57.0	57.8	57.9

D.	Profitability and profit allocation ratios
1.	Gross profits to total net assets	6.8	4.7	4.1	5.8	3.6	4.3	7.7	6.3	6.9
2.	Gross profits to sales	9.7	6.9	5.4	7.9	5.1	5.7	10.5	9.0	9.3
3.	Profits after tax to net worth	7.4	-	-	-	-	-	6.4	3.5	4.5
4.	Tax provision to profits before tax	14.7	#	#	#	#	#	36.2	48.4	45.3
5.	Profits retained to profits after tax	71.8	&	&	&	&	&	56.8	27.8	38.2
6.	Dividends to net worth	2.1	1.5	1.8	1.5	1.6	2.1	2.8	2.5	2.8
7.	Ordinary dividends to
	ordinary paid-up capital	11.8	7.3	8.6	4.3	4.1	3.9	15.5	13.4	14.6

									(Per cent)
		Motor vehicles			Electrical machinery,			Machinery other than
					apparatus, appliances			transport and
					etc.			electricals
	ITEM	(68)			(154)			(135)
		97-98	98-99	99-00	97-98	98-99	99-00	97-98	98-99	99-00
	1	20	21	22	23	24	25	26	27	28
	SELECTED FINANCIAL RATIOS
A.	Capital structure ratios
1.	Net fixed assets to total net assets	35.6	36.8	37.9	34.0	34.9	34.3	34.2	33.5	32.0
2.	Net worth to total net assets	44.2	43.2	47.7	36.3	37.0	36.8	42.0	42.2	42.8
3.	Debt to equity	40.1	43.4	35.6	53.1	59.7	56.4	37.6	36.8	28.2
4.	Debt to equity (equity adjusted for
	revaluation reserve)	40.4	43.7	35.9	58.7	66.1	63.1	38.9	38.1	29.2
5.	Short term bank borrowings to
	inventories	64.1	64.2	47.7	82.6	64.4	67.5	46.3	49.0	50.9
6.	Total outside liabilities to net worth	126.3	131.7	109.6	175.6	170.1	171.6	137.9	137.2	133.8

B.	Liquidity ratios
1.	Current assets to current liabilities *	1.4	1.4	1.4	1.4	1.5	1.4	1.4	1.4	1.4
2.	Quick assets to current liabilities	65.1	73.1	70.0	73.6	80.0	76.7	71.3	70.3	65.7
3.	Current assets to total net assets	51.6	53.6	50.0	60.1	59.6	59.3	61.0	60.8	61.2
4.	Sundry creditors to current assets	26.8	26.3	31.3	28.7	28.9	29.2	27.8	25.7	25.4
5.	Sundry creditors to net working capital	101.5	90.8	105.8	108.1	91.6	100.9	89.8	83.9	95.8

C.	Assets utilization and turnover ratios
1.	Sales to total net assets	90.4	81.0	97.2	79.6	82.8	84.3	93.6	89.1	88.6
2.	Sales to gross fixed assets	156.9	136.5	153.1	162.9	161.3	162.6	178.2	166.0	164.4
3.	Inventories to sales	16.9	15.6	14.3	20.6	19.6	19.1	22.9	23.8	24.1
4.	Sundry debtors to sales	20.5	20.1	14.2	33.8	32.2	32.4	25.5	26.0	26.5
5.	Exports to sales	7.0	7.5	6.0	7.0	7.1	6.1	9.1	9.8	11.1
6.	Gross value added to gross fixed assets	38.8	32.6	33.6	33.7	34.2	33.8	45.9	43.0	43.0
7.	Raw materials consumed to
	value of production	59.2	60.4	61.9	59.1	59.7	60.2	53.5	53.9	54.2

D.	Profitability and profit allocation ratios
1.	Gross profits to total net assets	11.0	8.4	10.4	7.3	7.6	7.8	11.5	9.9	9.8
2.	Gross profits to sales	12.2	10.4	10.7	9.1	9.2	9.2	12.2	11.1	11.0
3.	Profits after tax to net worth	12.6	9.7	10.8	4.7	6.3	5.9	11.0	7.9	7.7
4.	Tax provision to profits before tax	28.1	28.9	29.6	37.8	31.9	32.0	38.4	46.0	45.9
5.	Profits retained to profits after tax	71.8	71.7	72.1	41.9	55.0	53.1	61.3	40.3	34.1
6.	Dividends to net worth	3.6	2.8	3.0	2.8	2.8	2.8	4.3	4.7	5.1
7.	Ordinary dividends to
	ordinary paid-up capital	34.7	28.5	34.6	12.5	13.6	13.5	23.3	26.5	28.6

									(Per cent)
		Foundries and			Ferrous/non-ferrous			Chemicals
		engineering			metal products			and chemical
		workshops						products
	ITEM	(85)			(81)			(304)
		97-98	98-99	99-00	97-98	98-99	99-00	97-98	98-99	99-00
	1	29	30	31	32	33	34	35	36	37
	SELECTED FINANCIAL RATIOS
A.	Capital structure ratios
1.	Net fixed assets to total net assets	60.2	60.2	62.4	49.0	49.5	50.0	51.5	51.6	50.3
2.	Net worth to total net assets	24.8	23.1	21.1	33.4	30.8	30.5	41.5	40.5	40.8
3.	Debt to equity	157.5	176.7	204.8	79.7	96.4	94.3	64.6	70.8	62.5
4.	Debt to equity (equity adjusted for
	revaluation reserve)	170.3	190.1	219.5	87.0	104.8	102.6	67.9	74.2	65.8
5.	Short term bank borrowings to
	inventories	108.1	120.9	101.4	68.8	75.8	88.0	74.9	67.0	70.4
6.	Total outside liabilities to net worth	303.3	333.2	373.8	199.8	224.4	228.1	141.1	146.7	145.0

B.	Liquidity ratios
1.	Current assets to current liabilities *	1.0	1.0	0.9	1.2	1.2	1.1	1.3	1.4	1.3
2.	Quick assets to current liabilities	34.5	34.3	31.1	51.8	53.6	51.5	51.7	58.6	54.8
3.	Current assets to total net assets	34.8	35.7	32.3	47.8	47.6	45.9	42.6	43.1	43.6
4.	Sundry creditors to current assets	28.6	31.1	34.5	31.1	33.3	31.4	26.3	23.5	27.1
5.	Sundry creditors to net working capital	#	#	#	191.3	194.3	275.7	102.1	81.5	116.3

C.	Assets utilization and turnover ratios
1.	Sales to total net assets	39.3	36.3	35.6	73.9	70.4	69.6	71.6	71.7	73.4
2.	Sales to gross fixed assets	54.6	49.1	45.4	111.6	101.1	95.0	100.8	98.4	100.2
3.	Inventories to sales	26.7	26.0	25.3	24.2	22.6	22.0	20.7	19.2	19.3
4.	Sundry debtors to sales	25.1	27.4	25.0	24.5	25.1	25.8	18.4	19.3	19.3
5.	Exports to sales	11.8	10.9	15.7	14.8	15.5	13.2	9.2	8.6	9.2
6.	Gross value added to gross fixed assets	10.2	8.0	7.1	22.7	20.8	22.2	24.5	22.3	22.7
7.	Raw materials consumed to
	value of production	50.1	52.5	47.8	57.1	54.2	50.5	50.8	51.6	51.0

D.	Profitability and profit allocation ratios
1.	Gross profits to total net assets	3.5	1.8	1.4	6.7	5.4	7.0	10.3	8.7	8.9
2.	Gross profits to sales	9.0	5.0	3.9	9.1	7.6	10.0	14.4	12.1	12.1
3.	Profits after tax to net worth	-	-	-	1.4	-	-	11.4	7.7	9.2
4.	Tax provision to profits before tax	#	#	#	57.9	#	111.6	22.7	27.8	26.5
5.	Profits retained to profits after tax	&	&	&	-	&	&	65.6	49.8	56.4
6.	Dividends to net worth	0.9	0.5	0.6	2.1	1.9	2.3	3.9	3.9	4.0
7.	Ordinary dividends to
	ordinary paid-up capital	3.8	1.7	1.6	7.4	6.2	7.3	19.9	20.0	20.9

									(Per cent)
		Medicines and			Paints and			Basic industrial
		pharmaceutical			varnishes			chemicals
		preparations
	ITEM	(79)			(10)			(131)
		97-98	98-99	99-00	97-98	98-99	99-00	97-98	98-99	99-00
	1	38	39	40	41	42	43	44	45	46
	SELECTED FINANCIAL RATIOS
A.	Capital structure ratios
1.	Net fixed assets to total net assets	36.8	33.4	31.5	31.2	34.9	33.6	56.6	57.1	54.5
2.	Net worth to total net assets	46.0	48.8	51.0	44.6	45.9	47.6	40.2	39.1	38.9
3.	Debt to equity	38.9	37.0	29.8	36.7	40.7	31.7	75.9	83.7	74.7
4.	Debt to equity
	(equity adjusted for revaluation reserve)	40.9	38.2	30.6	37.8	41.7	32.3	79.8	88.1	79.3
5.	Short term bank borrowings to
	inventories	52.5	42.9	39.8	38.2	31.0	25.8	86.7	73.5	80.3
6.	Total outside liabilities to net worth	117.2	105.0	96.2	124.4	117.9	110.0	148.8	155.8	156.9

B.	Liquidity ratios
1.	Current assets to current liabilities *	1.6	1.8	1.7	1.5	1.6	1.6	1.3	1.4	1.3
2.	Quick assets to current liabilities	61.4	70.1	74.7	53.9	63.6	61.9	47.4	56.0	50.4
3.	Current assets to total net assets	57.1	58.2	58.0	59.8	57.4	59.4	37.5	38.1	39.9
4.	Sundry creditors to current assets	26.9	25.2	24.8	18.8	17.2	20.9	25.6	21.5	26.5
5.	Sundry creditors to net working capital	72.7	58.4	59.0	54.1	44.9	56.0	115.6	82.1	132.5

C.	Assets utilization and turnover ratios
1.	Sales to total net assets	99.6	103.1	101.8	122.5	124.0	129.7	58.4	58.4	61.6
2.	Sales to gross fixed assets	197.9	214.2	216.1	277.0	250.4	262.8	74.4	71.8	76.1
3.	Inventories to sales	21.2	19.2	19.7	20.3	19.2	18.4	21.7	20.2	20.3
4.	Sundry debtors to sales	18.7	17.6	18.3	13.7	15.1	15.6	18.8	20.4	20.4
5.	Exports to sales	16.7	15.6	17.4	0.9	2.6	3.9	6.8	6.2	6.0
6.	Gross value added to gross fixed assets	49.7	54.8	59.2	60.1	50.2	57.9	19.1	16.7	16.6
7.	Raw materials consumed to
	value of production	51.9	49.4	48.8	51.0	51.8	51.3	47.2	48.6	48.9

D.	Profitability and profit allocation ratios
1.	Gross profits to total net assets	13.7	14.4	16.0	17.0	14.7	18.1	9.3	7.2	6.8
2.	Gross profits to sales	13.7	13.9	15.7	13.9	11.9	13.9	15.8	12.4	11.0
3.	Profits after tax to net worth	14.8	15.4	18.4	20.7	19.7	21.4	10.1	5.2	5.2
4.	Tax provision to profits before tax	28.4	28.7	27.8	33.9	26.8	32.5	16.7	23.8	23.8
5.	Profits retained to profits after tax	68.2	65.3	59.8	49.6	58.8	62.0	66.5	37.6	45.8
6.	Dividends to net worth	4.7	5.3	7.4	10.4	8.1	8.1	3.4	3.2	2.8
7.	Ordinary dividends to
	ordinary paid-up capital	28.2	31.9	47.4	68.2	60.1	68.9	16.9	16.3	13.8

									(Per cent)
		Chemical			Cement			Rubber and rubber
		fertilizers						products
	ITEM	(20)			(25)			(33)
		97-98	98-99	99-00	97-98	98-99	99-00	97-98	98-99	99-00
	1	47	48	49	50	51	52	53	54	55
	SELECTED FINANCIAL RATIOS
A.	Capital structure ratios
1.	Net fixed assets to total net assets	56.0	55.9	51.7	64.2	64.9	64.3	35.5	37.7	37.3
2.	Net worth to total net assets	36.9	36.2	37.6	29.9	31.3	29.0	34.3	37.3	38.8
3.	Debt to equity	90.8	99.7	78.5	137.5	129.9	132.7	66.8	65.6	58.6
4.	Debt to equity
	(equity adjusted for revaluation reserve)	95.5	105.5	84.9	170.0	155.8	157.0	85.5	83.5	73.9
5.	Short term bank borrowings to
	inventories	66.1	65.4	79.6	75.3	67.6	82.9	93.5	76.5	68.2
6.	Total outside liabilities to net worth	171.3	176.1	166.0	234.9	219.8	245.0	191.3	167.9	157.7

B.	Liquidity ratios
1.	Current assets to current liabilities *	1.3	1.4	1.3	1.1	1.1	1.0	1.3	1.5	1.5
2.	Quick assets to current liabilities	40.7	50.8	46.5	45.3	43.8	35.4	60.8	75.1	75.1
3.	Current assets to total net assets	39.9	39.2	42.3	32.5	31.7	31.4	54.1	55.4	56.1
4.	Sundry creditors to current assets	29.6	21.0	28.2	22.9	18.9	25.6	28.2	28.5	27.7
5.	Sundry creditors to net working capital	115.7	71.6	126.6	206.8	164.7	#	132.4	91.2	87.2

C.	Assets utilization and turnover ratios
1.	Sales to total net assets	52.2	54.6	58.3	64.6	64.4	66.2	99.6	99.5	100.9
2.	Sales to gross fixed assets	67.4	70.6	77.9	68.9	65.9	67.0	181.0	164.4	162.9
3.	Inventories to sales	24.8	21.4	22.1	17.4	17.1	17.0	15.8	15.7	15.9
4.	Sundry debtors to sales	15.8	19.2	20.8	11.7	12.1	11.2	19.8	17.6	18.3
5.	Exports to sales	0.8	1.4	2.2	3.5	2.7	1.7	9.8	8.8	7.5
6.	Gross value added to gross fixed assets	17.1	15.8	15.9	13.1	14.0	12.4	34.9	34.9	34.1
7.	Raw materials consumed to
	value of production	50.3	53.3	54.2	18.5	18.8	20.7	61.5	58.4	58.3

D.	Profitability and profit allocation ratios
1.	Gross profits to total net assets	9.6	8.1	7.2	3.6	4.7	3.1	10.0	10.9	10.5
2.	Gross profits to sales	18.4	14.8	12.4	5.6	7.3	4.7	10.1	10.9	10.4
3.	Profits after tax to net worth	12.2	11.0	9.2	-	1.2	-	6.8	8.1	9.7
4.	Tax provision to profits before tax	14.8	15.9	14.9	#	43.8	#	31.4	32.9	26.6
5.	Profits retained to profits after tax	66.6	62.5	69.0	&	-	&	69.2	74.7	77.1
6.	Dividends to net worth	4.1	4.1	2.9	2.0	1.4	1.0	2.1	2.0	2.2
7.	Ordinary dividends to
	ordinary paid-up capital	18.3	20.2	14.0	7.2	4.4	2.9	17.3	18.5	19.6

									(Per cent)
		Paper and paper			Construction			Electricity generation
		products						and supply
	ITEM	(56)			(34)			(10)
		97-98	98-99	99-00	97-98	98-99	99-00	97-98	98-99	99-00
	1	56	57	58	59	60	61	62	63	64
	SELECTED FINANCIAL RATIOS
A.	Capital structure ratios
1.	Net fixed assets to total net assets	61.1	62.8	63.8	53.3	41.0	58.7	62.7	58.9	63.1
2.	Net worth to total net assets	38.8	35.2	30.6	33.3	29.7	28.0	36.3	35.9	36.6
3.	Debt to equity	85.2	98.1	108.6	82.8	108.8	122.8	108.2	109.6	112.0
4.	Debt to equity
	(equity adjusted for revaluation reserve)	100.2	116.2	129.5	85.0	114.1	128.1	133.0	132.0	133.0
5.	Short term bank borrowings to
	inventories	68.3	77.5	89.5	39.0	31.7	42.2	148.1	174.0	159.6
6.	Total outside liabilities to net worth	157.7	184.3	226.3	200.3	237.1	257.7	175.4	178.2	173.0

B.	Liquidity ratios
1.	Current assets to current liabilities *	1.3	1.2	0.9	1.1	1.5	1.0	1.1	1.0	1.1
2.	Quick assets to current liabilities	52.0	51.5	36.4	45.4	38.7	39.3	60.8	65.7	75.5
3.	Current assets to total net assets	35.7	34.3	33.3	43.3	56.5	38.9	25.7	25.0	25.1
4.	Sundry creditors to current assets	30.1	30.4	31.5	33.0	25.2	36.1	32.0	34.3	37.1
5.	Sundry creditors to net working capital	140.2	191.2	#	335.8	77.2	#	462.4	#	306.9

C.	Assets utilization and turnover ratios
1.	Sales to total net assets	60.8	58.4	63.2	40.9	39.7	41.0	35.6	37.0	41.5
2.	Sales to gross fixed assets	72.3	66.1	67.9	67.9	83.5	62.6	47.4	50.1	51.0
3.	Inventories to sales	20.4	18.3	18.0	33.5	32.2	27.7	9.4	10.2	7.9
4.	Sundry debtors to sales	17.8	18.0	16.3	23.6	22.3	22.9	24.2	23.5	28.1
5.	Exports to sales	4.4	4.9	4.8	6.2	5.3	7.1	0.4	0.3	0.4
6.	Gross value added to gross fixed assets	12.7	10.1	12.7	18.4	24.0	14.7	13.7	16.7	16.5
7.	Raw materials consumed to
	value of production	38.7	40.6	39.9	21.2	22.7	17.9	17.4	17.7	18.8

D.	Profitability and profit allocation ratios
1.	Gross profits to total net assets	3.0	0.7	2.8	4.0	3.9	4.3	6.8	7.4	8.3
2.	Gross profits to sales	5.0	1.3	4.4	9.8	9.9	10.5	19.0	20.1	20.1
3.	Profits after tax to net worth	-	-	-	5.1	5.6	6.4	3.6	4.8	7.6
4.	Tax provision to profits before tax	#	#	#	25.5	26.3	28.0	45.2	40.7	32.5
5.	Profits retained to profits after tax	&	&	&	79.9	82.5	82.7	40.3	55.8	68.8
6.	Dividends to net wo0rth	0.7	0.7	0.8	1.0	1.0	1.1	2.1	2.1	2.4
7.	Ordinary dividends to
	ordinary paid-up capital	3.2	2.6	2.7	4.7	4.8	5.8	13.0	11.8	13.8


		Information			Trading			Shipping			Diversified
		technology
	ITEM	(30)			(94)			(9)			(14)
		97-98	98-99	99-00	97-98	98-99	99-00	97-98	98-99	99-00	97-98	98-99	99-00
	1	65	66	67	68	69	70	71	72	73	74	75	76
	SELECTED FINANCIAL RATIOS
A.	Capital structure ratios
1.	Net fixed assets to total net assets	37.4	31.6	18.1	33.8	37.4	35.7	67.4	71.7	71.9	55.1	50.0	47.4
2.	Net worth to total net assets	54.2	65.2	76.0	38.7	40.9	41.2	32.4	30.5	28.2	45.5	43.1	45.1
3.	Debt to equity	28.2	15.3	5.6	52.3	52.6	55.0	123.7	139.1	157.2	41.1	49.0	47.8
4.	Debt to equity (equity adjusted for
	revaluation reserve)	28.2	15.3	5.6	62.5	60.9	62.1	123.7	139.1	157.2	48.3	57.2	54.9
5.	Short term bank borrowings to
	Inventories	113.3	78.7	63.5	42.7	46.0	48.3	82.5	86.5	44.6	62.0	68.2	71.5
6.	Total outside liabilities to net worth	84.6	53.3	31.5	158.4	144.3	142.6	209.0	228.1	254.0	119.9	132.3	121.9

B.	Liquidity ratios
1.	Current assets to current liabilities *	2.0	2.5	3.0	1.2	1.3	1.5	1.1	0.9	0.9	1.0	1.1	1.1
2.	Quick assets to current liabilities	134.7	186.5	221.5	65.0	61.1	87.1	50.2	41.4	39.4	48.4	62.3	44.2
3.	Current assets to total net assets	59.4	62.1	59.6	50.5	47.6	53.3	29.8	23.9	23.3	34.4	40.1	37.4
4.	Sundry creditors to current assets	15.2	15.1	9.9	41.8	33.1	34.5	20.4	26.5	30.6	32.3	27.1	27.4
5.	Sundry creditors to net working capital	31.1	25.0	14.7	223.8	156.2	106.7	261.4	#	#	#	256.3	250.1

C.	Assets utilization and turnover ratios
1.	Sales to total net assets	100.0	108.0	86.0	116.2	110.1	107.1	36.0	36.3	38.7	56.5	56.8	64.8
2.	Sales to gross fixed assets	209.3	240.9	300.9	292.5	248.7	247.0	36.1	33.7	34.4	75.4	79.0	87.9
3.	Inventories to sales	7.1	5.4	5.1	12.3	11.7	10.5	15.3	9.1	10.4	17.6	17.0	16.3
4.	Sundry debtors to sales	29.9	28.3	27.5	19.9	16.5	18.5	17.8	20.1	16.2	12.3	10.7	11.5
5.	Exports to sales	18.0	18.3	14.3	23.5	22.1	18.1	-	-	-	6.0	6.4	7.9
6.	Gross value added to gross fixed assets	85.6	108.4	129.9	27.4	24.1	25.2	19.2	18.1	16.4	19.1	20.0	22.8
7.	Raw materials consumed to
	value of production	26.0	21.9	24.7	85.0	83.9	82.9	-	-	-	46.9	45.0	47.5

D.	Profitability and profit allocation ratios
1.	Gross profits to total net assets	18.8	22.6	16.8	4.9	4.9	5.4	7.9	6.9	5.1	6.9	6.7	8.3
2.	Gross profits to sales	18.8	21.0	19.6	4.2	4.5	5.0	22.1	19.1	13.1	12.1	11.8	12.8
3.	Profits after tax to net worth	25.0	28.6	20.2	3.8	5.3	9.4	10.9	7.0	7.3	8.0	8.5	8.8
4.	Tax provision to profits before tax	4.4	3.6	9.1	34.5	24.4	14.8	25.1	32.8	25.2	14.0	10.4	10.2
5.	Profits retained to profits after tax	83.1	82.7	81.0	57.8	72.4	84.6	1.4	16.4	41.1	61.6	62.1	60.6
6.	Dividends to net worth	4.2	4.9	3.8	1.6	1.5	1.5	10.7	5.9	4.3	3.1	3.2	3.5
7.	Ordinary dividends to
	ordinary paid-up capital	17.7	30.7	34.6	4.9	4.6	5.0	29.8	15.7	10.8	40.3	41.4	45.5

Note: Figures in brackets below the industry name represent the number of companies in the industries. * Item B.1 is the actual ratio of current assets to current liabilities. - Numerator is negative or nil or negligible. # Denominator is negative or nil or negligible. & Both numerator and denominator are negative or nil or negligible. Industry-groups viz.,Motor vehicles, Electrical machinery, apparatus, appliances, etc., Machinery other than transport and electricals,Foundries and engineering workshops and Ferrous/non-ferrous metal products are sub-groups of Engineering.

Industry-groups viz., Basic industrial chemicals, Medicines and pharmaceutical preparations, Chemical fertilizers and Paints and Varnishes are sub-groups of Chemicals and chemical products.