Statement 8: Selected Financial Ratios of the Selected 883 Private Limited Companies - Industry-Wise, 1995-96 to 1997-98 (Part 1 of 2) - ଆରବିଆଇ - Reserve Bank of India
Statement 8: Selected Financial Ratios of the Selected 883 Private Limited Companies - Industry-Wise, 1995-96 to 1997-98 (Part 1 of 2)
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(Per cent) |
Tea |
Metal mining |
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SELECTED FINANCIAL RATIO |
(23) |
(6) |
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|
1995-96 |
1996-97 |
1997-98 |
1995-96 |
1996-97 |
1997-98 |
|
1 |
|
2 |
3 |
4 |
5 |
6 |
7 |
A. |
Capital structure ratios |
|||||||
1. |
Net fixed assets to total net assets |
29.0 |
28.6 |
26.2 |
21.5 |
22.7 |
17.7 |
|
2. |
Net worth to total net assets |
18.3 |
19.7 |
24.9 |
22.8 |
25.1 |
22.5 |
|
3. |
Debt to equity |
137.5 |
129.7 |
83.1 |
27.9 |
1.6 |
9.0 |
|
4. |
Debt to equity |
148.5 |
161.6 |
95.6 |
27.9 |
1.6 |
9.0 |
|
(equity adjusted for revaluation reserve) |
||||||||
5. |
Short term bank borrowings to inventories |
211.4 |
160.3 |
143.9 |
51.8 |
10.8 |
46.9 |
|
6. |
Total outside liabilities to net worth |
446.6 |
406.8 |
301.7 |
338.2 |
297.9 |
344.9 |
|
B. |
Liquidity ratios |
|||||||
7. |
Current assets to current liabilities * |
1.1 |
1.2 |
1.2 |
1.1 |
1.0 |
1.1 |
|
8. |
Quick assets to current liabilities |
32.9 |
32.7 |
31.3 |
25.5 |
23.6 |
38.5 |
|
9. |
Current assets to total net assets |
61.6 |
62.2 |
64.4 |
76.1 |
74.9 |
80.8 |
|
10. |
Sundry creditors to current assets |
19.1 |
19.1 |
18.5 |
40.9 |
54.3 |
26.1 |
|
11. |
Sundry creditors to net working capital |
193.2 |
137.1 |
110.0 |
# |
# |
379.2 |
|
C. |
Assets utilization and turnover ratios |
|||||||
12. |
Sales to total net assets |
83.9 |
82.6 |
96.3 |
133.1 |
99.3 |
88.4 |
|
13. |
Sales to gross fixed assets |
164.4 |
162.5 |
206.4 |
254.0 |
180.7 |
235.8 |
|
14. |
Inventories to sales |
10.8 |
11.3 |
11.0 |
14.9 |
29.2 |
20.7 |
|
15. |
Sundry debtors to sales |
3.0 |
3.1 |
3.9 |
10.8 |
12.1 |
17.8 |
|
16. |
Exports to sales |
0.2 |
- |
2.0 |
** |
** |
** |
|
17. |
Gross value added to gross fixed assets |
68.9 |
64.1 |
100.7 |
44.6 |
22.1 |
34.1 |
|
18. |
Raw materials consumed to value of |
|||||||
production |
17.5 |
17.4 |
14.9 |
17.6 |
26.5 |
20.1 |
||
D. |
Sources and uses of funds ratios @ |
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19. |
Gross fixed assets formation to |
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total uses of funds |
6.0 |
22.9 |
# |
7.2 |
||||
20. |
Gross capital formation to |
|||||||
total uses of funds |
23.2 |
38.1 |
# |
6.9 |
||||
21. |
External sources of funds to |
|||||||
total sources of funds |
82.8 |
27.9 |
## |
84.6 |
||||
22. |
Increase in bank borrowings to |
|||||||
total external sources |
** |
57.1 |
## |
27.6 |
||||
23. |
Gross saving to gross capital formation |
139.2 |
152.4 |
51.9 |
363.8 |
|||
E. |
Profitability and profit allocation ratios |
|||||||
24. |
Gross profits to total net assets |
8.9 |
7.5 |
22.4 |
15.9 |
4.7 |
7.6 |
|
25. |
Gross profits to sales |
10.6 |
9.0 |
23.3 |
12.0 |
4.7 |
8.6 |
|
26. |
Profits after tax to net worth |
5.0 |
0.3 |
45.3 |
48.5 |
7.9 |
29.0 |
|
27. |
Tax provision to profits before tax |
69.0 |
95.8 |
31.7 |
1.5 |
30.2 |
5.3 |
|
28. |
Profits retained to profits after tax |
82.5 |
** |
75.1 |
100.0 |
100.0 |
100.0 |
|
29. |
Dividends to net worth |
0.9 |
1.4 |
11.3 |
** |
** |
** |
|
30. |
Ordinary dividends to ordinary paid-up |
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capital |
3.8 |
5.9 |
70.4 |
** |
** |
** |
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(Per cent) |
Grains and pulses |
Edible vegetable and |
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hydrogented oils |
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SELECTED FINANCIAL RATIO |
(9) |
(7) |
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|
1995-96 |
1996-97 |
1997-98 |
1995-96 |
1996-97 |
1997-98 |
|
1 |
|
8 |
9 |
10 |
11 |
12 |
13 |
A. |
Capital structure ratios |
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1. |
Net fixed assets to total net assets |
43.6 |
43.2 |
36.6 |
39.6 |
43.6 |
36.5 |
|
2. |
Net worth to total net assets |
16.9 |
21.0 |
13.3 |
25.9 |
28.9 |
27.1 |
|
3. |
Debt to equity |
92.7 |
61.5 |
132.2 |
72.3 |
60.3 |
53.6 |
|
4. |
Debt to equity |
142.7 |
84.0 |
197.4 |
79.5 |
65.5 |
57.5 |
|
(equity adjusted for revaluation reserve) |
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5. |
Short term bank borrowings to inventories |
100.0 |
113.8 |
79.3 |
112.8 |
70.2 |
78.2 |
|
6. |
Total outside liabilities to net worth |
491.5 |
376.9 |
653.0 |
286.8 |
245.9 |
268.5 |
|
B. |
Liquidity ratios |
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7. |
Current assets to current liabilities * |
0.8 |
0.8 |
1.0 |
1.1 |
1.0 |
1.1 |
|
8. |
Quick assets to current liabilities |
37.2 |
42.3 |
52.6 |
59.1 |
41.7 |
36.6 |
|
9. |
Current assets to total net assets |
53.3 |
55.1 |
66.5 |
60.2 |
56.2 |
63.4 |
|
10. |
Sundry creditors to current assets |
38.7 |
43.6 |
37.4 |
34.4 |
39.2 |
24.1 |
|
11. |
Sundry creditors to net working capital |
# |
# |
# |
433.4 |
# |
302.4 |
|
C. |
Assets utilization and turnover ratios |
|||||||
12. |
Sales to total net assets |
434.9 |
490.5 |
328.2 |
294.5 |
331.1 |
307.8 |
|
13. |
Sales to gross fixed assets |
609.5 |
656.9 |
500.6 |
421.9 |
418.7 |
466.1 |
|
14. |
Inventories to sales |
4.9 |
3.9 |
6.7 |
7.4 |
8.2 |
12.4 |
|
15. |
Sundry debtors to sales |
5.5 |
5.1 |
6.9 |
10.2 |
5.6 |
6.0 |
|
16. |
Exports to sales |
** |
** |
** |
13.2 |
** |
** |
|
17. |
Gross value added to gross fixed assets |
33.8 |
37.1 |
19.7 |
29.8 |
26.7 |
27.9 |
|
18. |
Raw materials consumed to value of |
|||||||
production |
85.8 |
86.3 |
87.7 |
81.9 |
82.1 |
83.9 |
||
D. |
Sources and uses of funds ratios @ |
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19. |
Gross fixed assets formation to |
|||||||
total uses of funds |
73.4 |
23.8 |
317.3 |
** |
||||
20. |
Gross capital formation to |
|||||||
total uses of funds |
48.0 |
53.3 |
524.8 |
94.8 |
||||
21. |
External sources of funds to |
|||||||
total sources of funds |
** |
101.1 |
** |
85.5 |
||||
22. |
Increase in bank borrowings to |
|||||||
total external sources |
# |
1.6 |
## |
101.8 |
||||
23. |
Gross saving to gross capital formation |
231.3 |
4.1 |
55.6 |
47.0 |
|||
E. |
Profitability and profit allocation ratios |
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24. |
Gross profits to total net assets |
7.5 |
13.9 |
1.8 |
9.9 |
8.9 |
8.5 |
|
25. |
Gross profits to sales |
1.7 |
2.8 |
0.5 |
3.4 |
2.7 |
2.8 |
|
26. |
Profits after tax to net worth |
** |
17.9 |
** |
14.4 |
8.6 |
10.6 |
|
27. |
Tax provision to profits before tax |
# |
32.9 |
# |
9.6 |
20.3 |
14.1 |
|
28. |
Profits retained to profits after tax |
## |
91.4 |
## |
100.0 |
100.0 |
100.0 |
|
29. |
Dividends to net worth |
2.1 |
1.5 |
** |
** |
** |
** |
|
30. |
Ordinary dividends to ordinary paid-up |
|||||||
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|
capital |
2.1 |
1.9 |
** |
** |
** |
** |
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|
(Per cent) |
Cotton textiles |
Silk and rayon textiles |
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SELECTED FINANCIAL RATIO |
(42) |
(19) |
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|
|
1995-96 |
1996-97 |
1997-98 |
1995-96 |
1996-97 |
1997-98 |
|
1 |
|
14 |
15 |
16 |
17 |
18 |
19 |
A. |
Capital structure ratios |
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1. |
Net fixed assets to total net assets |
30.9 |
25.3 |
27.3 |
38.4 |
37.7 |
39.7 |
|
2. |
Net worth to total net assets |
26.7 |
24.5 |
27.5 |
24.9 |
23.7 |
30.1 |
|
3. |
Debt to equity |
31.1 |
31.2 |
28.2 |
41.3 |
39.1 |
24.8 |
|
4. |
Debt to equity |
33.8 |
33.4 |
29.7 |
41.3 |
39.1 |
24.8 |
|
(equity adjusted for revaluation reserve) |
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5. |
Short term bank borrowings to inventories |
65.1 |
58.4 |
59.6 |
83.4 |
67.6 |
66.5 |
|
6. |
Total outside liabilities to net worth |
274.4 |
307.7 |
263.7 |
301.8 |
321.3 |
232.8 |
|
B. |
Liquidity ratios |
|||||||
7. |
Current assets to current liabilities * |
1.0 |
1.1 |
1.1 |
0.9 |
0.9 |
0.9 |
|
8. |
Quick assets to current liabilities |
39.5 |
60.5 |
59.3 |
46.9 |
42.7 |
47.2 |
|
9. |
Current assets to total net assets |
67.2 |
72.9 |
71.2 |
58.9 |
59.7 |
58.6 |
|
10. |
Sundry creditors to current assets |
42.6 |
55.2 |
53.1 |
32.6 |
30.8 |
35.5 |
|
11. |
Sundry creditors to net working capital |
# |
# |
# |
# |
# |
# |
|
C. |
Assets utilization and turnover ratios |
|||||||
12. |
Sales to total net assets |
173.7 |
170.1 |
180.4 |
174.2 |
171.6 |
184.2 |
|
13. |
Sales to gross fixed assets |
262.4 |
305.3 |
299.8 |
248.7 |
235.2 |
246.1 |
|
14. |
Inventories to sales |
14.4 |
10.5 |
10.2 |
10.0 |
12.2 |
10.3 |
|
15. |
Sundry debtors to sales |
13.5 |
22.1 |
19.4 |
15.4 |
14.9 |
13.9 |
|
16. |
Exports to sales |
3.7 |
4.0 |
3.6 |
3.5 |
2.3 |
- |
|
17. |
Gross value added to gross fixed assets |
30.4 |
31.7 |
30.6 |
24.1 |
21.5 |
30.1 |
|
18. |
Raw materials consumed to value of |
|||||||
production |
72.2 |
75.0 |
77.4 |
73.6 |
74.0 |
67.8 |
||
D. |
Sources and uses of funds ratios @ |
|||||||
19. |
Gross fixed assets formation to |
|||||||
total uses of funds |
11.3 |
121.5 |
62.2 |
74.0 |
||||
20. |
Gross capital formation to |
|||||||
total uses of funds |
1.4 |
138.8 |
108.2 |
76.6 |
||||
21. |
External sources of funds to |
|||||||
total sources of funds |
82.9 |
** |
57.6 |
29.4 |
||||
22. |
Increase in bank borrowings to |
|||||||
total external sources |
** |
# |
14.6 |
11.1 |
||||
23. |
Gross saving to gross capital formation |
# |
95.7 |
35.3 |
109.0 |
|||
E. |
Profitability and profit allocation ratios |
|||||||
24. |
Gross profits to total net assets |
7.5 |
6.7 |
7.0 |
6.1 |
4.6 |
10.6 |
|
25. |
Gross profits to sales |
4.3 |
4.0 |
3.9 |
3.5 |
2.7 |
5.7 |
|
26. |
Profits after tax to net worth |
8.2 |
8.3 |
9.3 |
1.5 |
** |
22.7 |
|
27. |
Tax provision to profits before tax |
17.0 |
29.2 |
18.8 |
74.3 |
# |
11.3 |
|
28. |
Profits retained to profits after tax |
96.7 |
93.3 |
92.1 |
13.2 |
## |
98.8 |
|
29. |
Dividends to net worth |
0.3 |
0.6 |
0.7 |
1.3 |
0.9 |
0.3 |
|
30. |
Ordinary dividends to ordinary paid-up |
|||||||
|
|
capital |
0.7 |
1.5 |
1.9 |
2.2 |
1.4 |
0.5 |
|
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|
(Per cent) |
Engineering @@ |
Motor vehicles @@ |
|||||||
SELECTED FINANCIAL RATIO |
(166) |
(7) |
||||||
|
|
|
1995-96 |
1996-97 |
1997-98 |
1995-96 |
1996-97 |
1997-98 |
|
1 |
|
20 |
21 |
22 |
23 |
24 |
25 |
A. |
Capital structure ratios |
|||||||
1. |
Net fixed assets to total net assets |
24.4 |
25.3 |
24.4 |
32.3 |
32.9 |
35.8 |
|
2. |
Net worth to total net assets |
25.4 |
26.5 |
27.0 |
** |
2.2 |
0.7 |
|
3. |
Debt to equity |
33.3 |
27.8 |
28.6 |
# |
# |
# |
|
4. |
Debt to equity |
34.9 |
28.9 |
30.0 |
# |
# |
# |
|
(equity adjusted for revaluation reserve) |
||||||||
5. |
Short term bank borrowings to inventories |
59.0 |
58.6 |
54.6 |
76.3 |
33.7 |
55.6 |
|
6. |
Total outside liabilities to net worth |
293.6 |
277.1 |
270.4 |
# |
# |
# |
|
B. |
Liquidity ratios |
|||||||
7. |
Current assets to current liabilities * |
1.1 |
1.1 |
1.1 |
0.9 |
0.8 |
0.7 |
|
8. |
Quick assets to current liabilities |
55.4 |
51.5 |
52.3 |
43.6 |
39.6 |
39.4 |
|
9. |
Current assets to total net assets |
73.4 |
72.1 |
72.9 |
66.6 |
56.5 |
55.0 |
|
10. |
Sundry creditors to current assets |
28.5 |
27.4 |
28.4 |
44.9 |
44.8 |
48.9 |
|
11. |
Sundry creditors to net working capital |
281.9 |
242.1 |
264.4 |
# |
# |
# |
|
C. |
Assets utilization and turnover ratios |
|||||||
12. |
Sales to total net assets |
121.0 |
112.4 |
108.9 |
127.2 |
146.8 |
126.7 |
|
13. |
Sales to gross fixed assets |
268.1 |
240.5 |
237.6 |
217.0 |
245.0 |
202.0 |
|
14. |
Inventories to sales |
20.4 |
23.8 |
23.5 |
13.1 |
13.3 |
13.0 |
|
15. |
Sundry debtors to sales |
24.1 |
22.8 |
24.5 |
22.0 |
17.3 |
20.3 |
|
16. |
Exports to sales |
4.2 |
3.9 |
4.0 |
0.6 |
0.6 |
0.9 |
|
17. |
Gross value added to gross fixed assets |
64.5 |
62.1 |
58.5 |
43.4 |
64.4 |
45.7 |
|
18. |
Raw materials consumed to value of |
|||||||
production |
55.3 |
54.6 |
54.6 |
63.0 |
60.1 |
57.9 |
||
D. |
Sources and uses of funds ratios @ |
|||||||
19. |
Gross fixed assets formation to |
|||||||
total uses of funds |
49.5 |
32.1 |
56.5 |
74.6 |
||||
20. |
Gross capital formation to |
|||||||
total uses of funds |
87.0 |
46.7 |
99.3 |
65.2 |
||||
21. |
External sources of funds to |
|||||||
total sources of funds |
48.8 |
62.4 |
30.8 |
96.0 |
||||
22. |
Increase in bank borrowings to |
|||||||
total external sources |
44.0 |
6.4 |
11.3 |
10.8 |
||||
23. |
Gross saving to gross capital formation |
58.7 |
79.3 |
86.4 |
25.1 |
|||
E. |
Profitability and profit allocation ratios |
|||||||
24. |
Gross profits to total net assets |
11.6 |
10.3 |
9.3 |
2.2 |
10.5 |
2.1 |
|
25. |
Gross profits to sales |
9.6 |
9.1 |
8.5 |
1.7 |
7.2 |
1.7 |
|
26. |
Profits after tax to net worth |
21.6 |
13.4 |
12.8 |
# |
238.1 |
** |
|
27. |
Tax provision to profits before tax |
29.8 |
39.4 |
32.7 |
11.2 |
24.2 |
# |
|
28. |
Profits retained to profits after tax |
84.1 |
74.5 |
69.7 |
98.7 |
96.1 |
## |
|
29. |
Dividends to net worth |
3.4 |
3.4 |
3.9 |
# |
9.4 |
26.0 |
|
30. |
Ordinary dividends to ordinary paid-up |
|||||||
|
|
capital |
8.5 |
8.0 |
10.0 |
0.9 |
1.7 |
1.5 |
|
|
|
|
|
|
|
|
(Per cent) |
Electrical machinery, |
Machinery other than |
|||||||
apparatus, appliances, |
transport & electricals |
|||||||
etc. @@ |
@ @ |
|||||||
SELECTED FINANCIAL RATIO |
(49) |
(47) |
||||||
|
|
|
1995-96 |
1996-97 |
1997-98 |
1995-96 |
1996-97 |
1997-98 |
|
1 |
|
26 |
27 |
28 |
29 |
30 |
31 |
A. |
Capital structure ratios |
|||||||
1. |
Net fixed assets to total net assets |
23.9 |
23.8 |
20.0 |
24.6 |
25.6 |
27.1 |
|
2. |
Net worth to total net assets |
30.1 |
32.4 |
32.1 |
35.7 |
37.5 |
37.2 |
|
3. |
Debt to equity |
32.3 |
27.3 |
24.7 |
14.6 |
14.9 |
14.4 |
|
4. |
Debt to equity |
33.3 |
27.9 |
25.2 |
15.3 |
15.5 |
15.3 |
|
(equity adjusted for revaluation reserve) |
||||||||
5. |
Short term bank borrowings to inventories |
68.5 |
61.6 |
48.3 |
52.0 |
54.1 |
59.3 |
|
6. |
Total outside liabilities to net worth |
232.5 |
208.6 |
211.8 |
180.0 |
166.4 |
168.6 |
|
B. |
Liquidity ratios |
|||||||
7. |
Current assets to current liabilities * |
1.2 |
1.2 |
1.3 |
1.3 |
1.3 |
1.2 |
|
8. |
Quick assets to current liabilities |
62.7 |
61.0 |
64.5 |
60.6 |
57.0 |
57.8 |
|
9. |
Current assets to total net assets |
70.2 |
70.4 |
75.2 |
74.0 |
73.2 |
70.7 |
|
10. |
Sundry creditors to current assets |
29.6 |
28.1 |
31.7 |
31.3 |
29.8 |
29.9 |
|
11. |
Sundry creditors to net working capital |
204.1 |
168.5 |
154.1 |
154.6 |
133.1 |
158.4 |
|
C. |
Assets utilization and turnover ratios |
|||||||
12. |
Sales to total net assets |
118.9 |
111.7 |
119.1 |
109.1 |
107.7 |
96.4 |
|
13. |
Sales to gross fixed assets |
265.8 |
239.4 |
285.5 |
254.9 |
240.5 |
205.4 |
|
14. |
Inventories to sales |
15.3 |
19.1 |
18.6 |
27.7 |
28.4 |
28.8 |
|
15. |
Sundry debtors to sales |
25.3 |
24.0 |
25.1 |
24.5 |
22.3 |
26.0 |
|
16. |
Exports to sales |
12.5 |
10.2 |
9.1 |
3.0 |
3.5 |
3.8 |
|
17. |
Gross value added to gross fixed assets |
69.2 |
72.3 |
70.8 |
68.5 |
62.2 |
56.9 |
|
18. |
Raw materials consumed to value of |
|||||||
production |
57.0 |
54.2 |
56.5 |
53.1 |
52.4 |
50.5 |
||
D. |
Sources and uses of funds ratios @ |
|||||||
19. |
Gross fixed assets formation to |
|||||||
total uses of funds |
46.3 |
16.6 |
60.0 |
53.8 |
||||
20. |
Gross capital formation to |
|||||||
total uses of funds |
84.1 |
38.3 |
86.8 |
55.5 |
||||
21. |
External sources of funds to |
|||||||
total sources of funds |
31.9 |
58.9 |
29.7 |
64.6 |
||||
22. |
Increase in bank borrowings to |
|||||||
total external sources |
31.5 |
2.0 |
105.6 |
23.5 |
||||
23. |
Gross saving to gross capital formation |
79.1 |
96.6 |
90.6 |
67.9 |
|||
E. |
Profitability and profit allocation ratios |
|||||||
24. |
Gross profits to total net assets |
9.3 |
10.6 |
10.3 |
14.0 |
11.3 |
10.2 |
|
25. |
Gross profits to sales |
7.8 |
9.5 |
8.7 |
12.8 |
10.5 |
10.5 |
|
26. |
Profits after tax to net worth |
15.3 |
14.1 |
16.8 |
19.4 |
11.9 |
9.8 |
|
27. |
Tax provision to profits before tax |
29.4 |
30.0 |
20.5 |
32.6 |
41.7 |
37.9 |
|
28. |
Profits retained to profits after tax |
90.7 |
85.5 |
87.7 |
76.3 |
62.4 |
41.5 |
|
29. |
Dividends to net worth |
1.4 |
2.0 |
2.1 |
4.6 |
4.5 |
5.8 |
|
30. |
Ordinary dividends to ordinary paid-up |
|||||||
|
|
capital |
3.2 |
4.9 |
5.8 |
16.1 |
12.9 |
17.6 |
|
|
|
|
|
|
|
|
(Per cent) |
Foundries and engineering |
Ferrous/non-ferrous metal |
|||||||
workshops @@ |
products @@ |
|||||||
SELECTED FINANCIAL RATIO |
(14) |
(45) |
||||||
|
|
|
1995-96 |
1996-97 |
1997-98 |
1995-96 |
1996-97 |
1997-98 |
|
1 |
|
32 |
33 |
34 |
35 |
36 |
37 |
A. |
Capital structure ratios |
|||||||
1. |
Net fixed assets to total net assets |
29.9 |
27.2 |
28.4 |
26.7 |
31.4 |
29.1 |
|
2. |
Net worth to total net assets |
33.1 |
31.8 |
35.5 |
25.3 |
25.9 |
27.2 |
|
3. |
Debt to equity |
25.0 |
17.2 |
20.0 |
40.8 |
28.1 |
36.7 |
|
4. |
Debt to equity |
29.1 |
19.5 |
22.0 |
40.8 |
28.2 |
37.5 |
|
(equity adjusted for revaluation reserve) |
||||||||
5. |
Short term bank borrowings to inventories |
69.3 |
69.7 |
72.1 |
91.1 |
100.1 |
80.8 |
|
6. |
Total outside liabilities to net worth |
202.0 |
214.8 |
181.6 |
296.0 |
285.5 |
267.2 |
|
B. |
Liquidity ratios |
|||||||
7. |
Current assets to current liabilities * |
1.2 |
1.1 |
1.2 |
1.1 |
1.0 |
1.1 |
|
8. |
Quick assets to current liabilities |
66.5 |
56.1 |
51.8 |
65.3 |
52.8 |
61.6 |
|
9. |
Current assets to total net assets |
68.8 |
71.1 |
69.8 |
72.5 |
67.4 |
69.8 |
|
10. |
Sundry creditors to current assets |
28.4 |
35.0 |
34.2 |
25.2 |
26.0 |
25.8 |
|
11. |
Sundry creditors to net working capital |
182.9 |
281.7 |
185.1 |
223.5 |
# |
247.2 |
|
C. |
Assets utilization and turnover ratios |
|||||||
12. |
Sales to total net assets |
166.1 |
138.2 |
141.2 |
143.9 |
130.3 |
130.0 |
|
13. |
Sales to gross fixed assets |
291.2 |
257.1 |
244.1 |
292.7 |
238.2 |
247.6 |
|
14. |
Inventories to sales |
12.2 |
17.5 |
15.7 |
14.6 |
16.8 |
15.9 |
|
15. |
Sundry debtors to sales |
21.7 |
23.6 |
19.6 |
25.1 |
23.2 |
24.0 |
|
16. |
Exports to sales |
0.7 |
** |
0.4 |
1.4 |
1.6 |
1.5 |
|
17. |
Gross value added to gross fixed assets |
54.8 |
54.8 |
43.0 |
55.9 |
53.3 |
55.8 |
|
18. |
Raw materials consumed to value of |
|||||||
production |
46.1 |
56.5 |
55.8 |
62.8 |
58.1 |
57.9 |
||
D. |
Sources and uses of funds ratios @ |
|||||||
19. |
Gross fixed assets formation to |
|||||||
total uses of funds |
27.0 |
125.7 |
82.8 |
28.1 |
||||
20. |
Gross capital formation to |
|||||||
total uses of funds |
67.7 |
69.2 |
105.8 |
38.4 |
||||
21. |
External sources of funds to |
|||||||
total sources of funds |
64.9 |
** |
52.6 |
60.3 |
||||
22. |
Increase in bank borrowings to |
|||||||
total external sources |
34.7 |
## |
57.2 |
** |
||||
23. |
Gross saving to gross capital formation |
54.8 |
237.8 |
44.8 |
115.4 |
|||
E. |
Profitability and profit allocation ratios |
|||||||
24. |
Gross profits to total net assets |
13.9 |
8.9 |
8.3 |
10.7 |
11.8 |
10.5 |
|
25. |
Gross profits to sales |
8.4 |
6.4 |
5.8 |
7.4 |
9.0 |
8.1 |
|
26. |
Profits after tax to net worth |
22.1 |
11.1 |
8.5 |
11.2 |
11.6 |
12.2 |
|
27. |
Tax provision to profits before tax |
17.4 |
37.5 |
28.9 |
43.6 |
40.5 |
36.6 |
|
28. |
Profits retained to profits after tax |
94.7 |
88.7 |
86.4 |
77.0 |
81.3 |
83.4 |
|
29. |
Dividends to net worth |
1.2 |
1.3 |
1.2 |
2.6 |
2.2 |
2.0 |
|
30. |
Ordinary dividends to ordinary paid-up |
|||||||
|
|
capital |
3.4 |
4.0 |
3.6 |
7.0 |
5.3 |
5.6 |
Note |
: |
Figures in brackets below the industry name represent the number of companies in the industry. |
@ |
Adjusted for revaluation, etc. |
|
* |
Item B.7 is the actual ratio of current assets to current liabilities. |
|
- |
Nil or negligible |
|
** |
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 subgroups of 'Engineering'. |
|
$$ |
Industry-groups viz., 'Basic industrial chemicals' and 'Medicines and pharmaceutical preparations' are sub-groups of 'Chemicals'. |