TABLE-2: SELECTED FINANCIAL RATIOS, 1994-95 TO 1996-97 - ਆਰਬੀਆਈ - Reserve Bank of India
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ਪ੍ਰਕਾਸ਼ਿਤ ਤਾਰੀਖ ਸਤੰਬਰ 05, 1998
TABLE-2: SELECTED FINANCIAL RATIOS, 1994-95 TO 1996-97
(Per cent) | ||||
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RATIOS | 1994-95 | 1995-96 | 1996-97 | |
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1 | 2 | 3 | 4 | |
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A. | CAPITAL STRUCTURE RATIOS | |||
1. | Net Fixed Assets to total net assets | 43.7 | 44.3 | 45.6 |
2. | Net Worth to total net assets | 42.5 | 43.8 | 42.7 |
3. | Debt to equity | 61.0 | 52.2 | 56.3 |
4. | Debt to equity (adj. for revaluation) | 61.0 | 53.5 | 56.9 |
5. | Short term bank borrowings to inventories | 57.5 | 63.2 | 66.8 |
6. | Total Outside liabilities to net worth | 135.4 | 128.2 | 134.0 |
B. | LIQUIDITY RATIOS | |||
7. | Current assets to current liabilities.* | 1.6 | 1.5 | 1.4 |
8. | Quick assets to current liabilities | 66.0 | 60.0 | 60.6 |
9. | Current assets to total net assets | 49.7 | 47.5 | 46.2 |
10. | Sundry creditors to Current Assets | 24.9 | 26.7 | 26.1 |
11. | Sundry creditors to net working capital | 68.0 | 82.7 | 91.8 |
C. | ASSETS UTILIZATION AND TURNOVER RATIOS | |||
12. | Sales to total net assets | 75.1 | 77.2 | 73.9 |
13. | Sales to gross fixed assets | 120.0 | 123.8 | 114.5 |
14. | Inventories to sales | 20.9 | 20.1 | 19.3 |
15. | Sundry debtors to sales | 17.6 | 17.0 | 18.3 |
16. | Exports to sales | 9.1 | 9.1 | 9.1 |
17. | Gross value added to gross fixed assets | 30.8 | 31.4 | 29.0 |
18. | Raw materials consumed to value of production | 47.4 | 48.0 | 48.9 |
D. | SOURCES AND USES OF FUNDS RATIOS @ | |||
19. | Gross fixed assets formation to total use of funds | (42.4) | 53.8 | 61.8 |
20. | Gross capital formation to total use of funds | (53.5) | 67.1 | 66.8 |
21. | External sources of funds to total sources of funds | (68.6) | 57.7 | 60.0 |
22. | Increase in bank borrowings to total external sources | (11.3) | 26.2 | 18.5 |
23. | Gross saving to gross capital formation | (56.2) | 60.6 | 60.7 |
E. | PROFITABILITY RATIOS | |||
24. | Gross profits to total net assets | 11.1 | 12.3 | 10.6 |
25. | Gross profits to sales | 14.8 | 15.9 | 14.4 |
26. | Profit after tax to net worth | 15.5 | 15.9 | 12.0 |
27. | Tax provision to profits before tax | 18.4 | 20.3 | 25.6 |
28. | Profits retained to profits after tax | 74.0 | 74.7 | 68.6 |
29. | Dividends to net worth | 4.0 | 4.0 | 3.8 |
30. | Dividends to ordinary paid-up capital | 23.6 | 27.1 | 26.6 |
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Note : @ Adjusted for revaluation, etc. |
* Item B.7 is the actual ratio of current assets to current liabilities. |
Figures in brackets relate to 700 companies for the previous study. |
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