TABLE-8: SOME SELECTED FINANCIAL RATIOS ACCORDING TO THE SIZE OF SALES

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வெளியிடப்பட்ட தேதி செப்டம்பர் 05, 1998

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TABLE-8: SOME SELECTED FINANCIAL RATIOS ACCORDING TO THE SIZE OF SALES

										(Per cent)

	Net fixed assets to			Net worth to			Total outside liabilities
Sales-range/ /Capital structure	total net assets			total net assets			to net worth
ratios	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97

Less than Rs.25 crore	41.6	43.6	43.9	29.7	30.1	30.1	236.9	232.6	232.7
Rs.25 crore-Rs.50 crore	40.1	38.9	41.3	35.6	35.7	35.4	180.8	180.2	182.9
Rs.50 crore-Rs.100 crore	42.1	41.9	43.7	37.5	38.6	39.9	166.5	159.2	150.4
Rs.100 crore-Rs.500 crore	39.9	41.5	44.8	41.6	42.0	41.1	140.6	137.8	143.0
Rs.500 crore-Rs.1000 crore	42.1	40.6	40.9	42.2	46.6	47.0	137.0	114.4	112.6
Rs.1000 crore and above	47.9	48.8	48.8	45.3	45.9	43.5	120.6	117.8	130.0

Total	43.7	44.3	45.6	42.5	43.8	42.7	135.4	128.2	134.0

	Debt to equity			Debt to equity (adjusted			Short term bank
Sales-range/ /Capital structure				for revaluation reserve)			borrowings to inventories
ratios	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97

Less than Rs.25 crore	76.8	75.0	73.8	77.9	74.6	74.6	65.8	68.7	64.5
Rs.25 crore-Rs.50 crore	59.4	54.6	59.2	60.3	54.8	60.1	56.5	54.1	52.9
Rs.50 crore-Rs.100 crore	63.3	56.5	53.6	63.9	58.2	53.6	62.6	68.0	70.3
Rs.100 crore-Rs.500 crore	54.8	51.4	58.5	54.9	52.7	59.5	55.8	61.8	65.9
Rs.500 crore-Rs.1000 crore	66.0	48.4	47.3	66.0	53.1	47.1	56.0	65.1	69.0
Rs.1000 crore and above	62.2	53.1	58.7	62.0	53.0	59.4	58.5	63.7	68.5

Total	61.0	52.2	56.3	61.0	53.5	56.9	57.5	63.2	66.8

Sales-range/	Current assets to			Quick assets to			Current assets to
/Liquidity ratios	current liabilities			current liabilities			total net assets
	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97

Less than Rs.25 crore	1.1	1.1	1.1	48.9	46.4	42.9	54.2	52.4	52.8
Rs.25 crore-Rs.50 crore	1.3	1.3	1.3	52.3	49.4	49.5	57.3	57.6	56.3
Rs.50 crore-Rs.100 crore	1.4	1.4	1.3	60.6	62.0	59.0	54.6	54.3	51.3
Rs.100 crore-Rs.500 crore	1.5	1.5	1.4	61.1	60.5	60.9	53.3	53.1	50.2
Rs.500 crore-Rs.1000 crore	1.6	1.5	1.7	63.9	58.4	74.1	48.4	46.9	51.4
Rs.1000 crore and above	1.7	1.5	1.3	76.5	62.3	57.4	46.0	41.9	39.6

Total	1.6	1.5	1.4	66.0	60.0	60.6	49.7	47.5	46.2

Sales-range/	Sundry creditors to			Sundry creditors to net
/Liquidity ratios	current assets			working capital
	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97

Less than Rs.25 crore	28.2	28.5	27.8	220.2	286.5	280.4
Rs.25 crore-Rs.50 crore	28.5	31.3	31.3	114.4	136.5	137.5
Rs.50 crore-Rs.100 crore	25.9	27.6	28.4	88.2	100.5	114.3
Rs.100 crore-Rs.500 crore	23.7	24.7	24.6	71.0	76.9	79.4
Rs.500 crore-Rs.1000 crore	23.7	24.6	20.7	61.9	71.0	51.1
Rs.1000 crore and above	25.8	28.7	29.2	60.4	83.1	133.9
Total	24.9	26.7	26.1	68.0	82.7	91.8

Sales-range /Assets Utilization	Sales to total net assets			Sales to gross fixed assets			Inventories to Sales
& Turnover ratios	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97

Less than Rs.25 crore	74.6	71.9	66.4	120.7	113.2	101.3	26.4	27.1	30.4
Rs.25 crore-Rs.50 crore	83.8	85.0	81.1	136.6	144.1	129.1	28.7	29.2	30.1
Rs.50 crore-Rs.100 crore	87.7	90.8	89.7	139.0	146.2	137.1	22.9	21.1	20.7
Rs.100 crore-Rs.500 crore	85.6	87.0	81.7	143.4	144.1	128.7	22.6	21.6	21.4
Rs.500 crore-Rs.1000 crore	71.6	73.4	74.1	122.7	130.0	126.9	20.8	19.7	18.2
Rs.1000 crore and above	66.4	69.3	66.1	99.5	104.1	97.5	17.8	17.3	16.1

Total	75.1	77.2	73.9	120.0	123.8	114.5	20.9	20.1	19.3

							Gross value added to			Raw materials to
Sales-range /Assets Utilization	Sundry debtors to sales			Exports to sales			gross fixed assets			value of production
& Turnover ratios	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97

Less than Rs.25 crore	24.0	25.0	25.0	4.9	5.9	8.4	32.0	29.8	26.4	47.8	46.1	42.3
Rs.25 crore-Rs.50 crore	20.4	19.9	21.1	6.8	9.7	8.0	34.4	35.6	31.0	50.1	50.2	49.6
Rs.50 crore-Rs.100 crore	20.2	21.3	20.2	8.9	9.2	9.3	36.7	37.0	36.0	48.0	49.5	46.8
Rs.100 crore-Rs.500 crore	17.6	17.8	18.7	8.1	8.3	9.1	34.8	35.1	31.5	50.1	50.7	49.7
Rs.500 crore-Rs.1000 crore	17.8	16.9	16.7	7.5	7.5	7.4	32.1	33.5	31.1	48.2	50.0	50.2
Rs.1000 crore and above	16.3	14.7	17.7	11.3	10.6	9.9	26.4	27.3	25.7	43.9	44.2	48.2

Total	17.6	17.0	18.3	9.1	9.1	9.1	30.8	31.4	29.0	47.4	48.0	48.9

	Gross profits to			Gross profits to			Profits after tax to
Sales-range/	total net assets			sales			net worth
Profitability ratios	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97

Less than Rs.25 crore	8.2	7.7	5.0	11.0	10.7	7.5	16.3	7.8	2.1
Rs.25 crore-Rs.50 crore	10.1	10.0	8.6	12.1	11.8	10.5	13.3	15.5	4.5
Rs.50 crore-Rs.100 crore	11.5	11.8	10.7	13.1	12.9	11.9	14.9	14.7	9.2
Rs.100 crore-Rs.500 crore	11.0	11.9	10.4	12.8	13.6	12.7	14.7	14.9	10.4
Rs.500 crore-Rs.1000 crore	11.5	12.2	10.6	16.1	16.7	14.4	15.0	14.5	10.9
Rs.1000 crore and above	11.2	13.1	11.2	16.9	18.9	16.9	16.5	17.6	14.6

Total	11.1	12.3	10.6	14.8	15.9	14.4	15.5	15.9	12.0

	Tax provision to			Profits retained to			Dividends to net worth			Dividends to
Sales-range	profits before tax			profits after tax						ordinary paid-up capital
/Profitability ratios	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97	1994-95	1995-96	1996-97

Less than Rs.25 crore	19.2	28.1	64.1	73.2	55.6	-60.6	4.4	3.4	3.3	7.3	5.9	5.7
Rs.25 crore-Rs.50 crore	21.3	19.1	47.5	72.5	77.3	33.8	3.7	3.5	2.9	11.3	12.0	9.9
Rs.50 crore-Rs.100 crore	24.6	22.0	34.0	73.7	75.7	64.1	3.9	3.6	3.3	15.2	15.8	15.0
Rs.100 crore-Rs.500 crore	20.5	21.5	28.7	74.8	74.6	66.8	3.7	3.8	3.5	18.7	21.4	20.9
Rs.500 crore-Rs.1000 crore	17.3	20.3	25.5	69.2	69.2	61.3	4.6	4.5	4.2	20.5	24.7	23.9
Rs.1000 crore and above	16.5	19.5	22.2	75.6	76.8	73.6	4.0	4.1	3.8	43.5	49.4	50.1

Total	18.4	20.3	25.6	74.0	74.7	68.6	4.0	4.0	3.8	23.6	27.1	26.6