Statement 5 : Selected Financial Ratios Selected Foreign Direct Investment Companies, 1990-91 to 1992-93 - ആർബിഐ - Reserve Bank of India
Statement 5 : Selected Financial Ratios Selected Foreign Direct Investment Companies, 1990-91 to 1992-93
ANNEXURE |
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(Per cent) |
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All Companies (321) |
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SELECTED FINANCIAL RATIOS |
1990-91 |
1991-92 |
1992-93 |
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1 |
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2 |
3 |
4 |
A. |
Capital structure ratios |
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1. |
Net fixed assets to total net assets |
33.2 |
32.8 |
34.0 |
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2. |
Net worth to total net assets |
35.7 |
34.2 |
35.1 |
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3. |
Debt to equity |
50.4 |
58.7 |
57.4 |
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4. |
Debt to equity |
58.8 |
70.6 |
69.1 |
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(equity adjusted for revaluation reserve) |
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5. |
Short term bank borrowings to inventories |
41.5 |
42.9 |
45.3 |
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6. |
Total outside liabilities to net worth |
180.3 |
192.2 |
184.9 |
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B. |
Liquidity ratios |
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7. |
Current assets to current liabilities * |
1.4 |
1.4 |
1.4 |
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8. |
Quick assets to current liabilities |
50.6 |
52.9 |
56.8 |
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9. |
Current assets to total net assets |
63.2 |
62.9 |
62.5 |
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10. |
Sundry creditors to current assets |
28.2 |
28.1 |
27.9 |
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11. |
Sundry creditors to net working capital |
105.0 |
101.7 |
97.0 |
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C. |
Assets utilization and turnover ratios |
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12. |
Sales to total net assets |
113.5 |
108.3 |
102.5 |
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13. |
Sales to gross fixed assets |
191.8 |
191.7 |
179.3 |
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14. |
Inventories to sales |
25.6 |
25.6 |
26.4 |
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15. |
Sundry debtors to sales |
16.4 |
17.8 |
20.1 |
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16. |
Exports to sales |
9.3 |
9.9 |
10.2 |
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17. |
Gross value added to gross fixed assets |
51.1 |
49.4 |
45.2 |
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18. |
Raw materials consumed to value of production |
53.6 |
54.4 |
53.9 |
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D. |
Sources and uses of funds ratios @ |
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19. |
Gross fixed assets formation to total uses of funds |
33.9 |
46.5 |
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20. |
Gross capital formation to total uses of funds |
55.4 |
67.1 |
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21. |
External sources of funds to total sources of funds |
69.7 |
68.3 |
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22. |
Increase in bank borrowings to total external sources |
16.3 |
17.5 |
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23. |
Gross savings to gross capital formation |
52.9 |
51.3 |
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E. |
Profitability and profit allocation ratios |
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24. |
Gross profits to total net assets |
14.7 |
14.1 |
12.5 |
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25. |
Gross profits to sales |
13.0 |
13.0 |
12.2 |
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26. |
Profits after tax to net worth |
18.9 |
15.7 |
12.4 |
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27. |
Tax provision to profits before tax |
38.2 |
43.0 |
42.0 |
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28. |
Profits retained to profits after tax |
63.8 |
58.8 |
53.7 |
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29. |
Dividends to net worth |
6.8 |
6.5 |
5.7 |
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30. |
Ordinary dividends to ordinary paid-up capital |
25.4 |
25.7 |
24.2 |
Note : |
Figures in brackets represent the number of companies |
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@ |
Adjusted for revaluation, etc. |
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* |
Item B.7 is the actual ratio of current assets to current liabilities. |