Statement 5 : Selected Financial Ratios - Selected Foreign Direct Investment Companies, 1991-92 to 1993-94 - ఆర్బిఐ - Reserve Bank of India
Statement 5 : Selected Financial Ratios - Selected Foreign Direct Investment Companies, 1991-92 to 1993-94
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(Per cent) |
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All Companies (275) |
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SELECTED FINANCIAL RATIOS |
1991-92 |
1992-93 |
1993-94 |
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1 |
2 |
3 |
4 |
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A. |
Capital structure ratios |
1. |
Net fixed assets to total net assets |
31.6 |
31.8 |
33.1 |
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2. |
Net worth to total net assets |
33.6 |
34.8 |
40.1 |
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3. |
Debt to equity |
56.0 |
53.0 |
41.8 |
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4. |
Debt to equity |
68.5 |
64.5 |
50.6 |
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(equity adjusted for revaluation reserve) |
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5. |
Short term bank borrowings to inventories |
44.4 |
45.6 |
39.5 |
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6. |
Total outside liabilities to net worth |
197.6 |
187.6 |
149.3 |
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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 |
52.6 |
57.5 |
60.7 |
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9. |
Current assets to total net assets |
64.1 |
64.6 |
61.7 |
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10. |
Sundry creditors to current assets |
29.9 |
29.7 |
30.4 |
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11. |
Sundry creditors to net working capital |
114.0 |
106.3 |
99.4 |
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C. |
Assets utilization and turnover ratios |
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12. |
Sales to total net assets |
111.8 |
106.3 |
110.0 |
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13. |
Sales to gross fixed assets |
197.0 |
188.4 |
193.9 |
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14. |
Inventories to sales |
25.2 |
26.2 |
22.0 |
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15. |
Sundry debtors to sales |
18.1 |
20.2 |
19.1 |
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16. |
Exports to sales |
9.9 |
10.6 |
11.5 |
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17. |
Gross value added to gross fixed assets |
50.2 |
47.2 |
47.9 |
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18. |
Raw materials consumed to value of production |
55.1 |
54.4 |
53.3 |
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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 |
40.1 |
42.2 |
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20. |
Gross capital formation to total uses of funds |
62.9 |
39.9 |
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21. |
External sources of funds to total sources of funds |
67.7 |
49.9 |
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22. | Increase in bank borrowings to total external sources |
17.3 |
- 27.5 |
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23. |
Gross savings to gross capital formation |
56.7 |
136.6 |
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E. |
Profitability and profit allocation ratios |
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24. |
Gross profits to total net assets |
13.8 |
12.6 |
13.0 |
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25. |
Gross profits to sales |
12.3 |
11.8 |
11.8 |
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26. |
Profits after tax to net worth |
15.2 |
12.4 |
13.7 |
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27. |
Tax provision to profits before tax |
43.5 |
41.0 |
38.6 |
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28. |
Profits retained to profits after tax |
58.4 |
54.8 |
58.6 |
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29. |
Dividends to net worth |
6.3 |
5.6 |
5.7 |
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30. |
Ordinary dividends to ordinary paid-up capital |
27.3 |
26.3 |
31.2 |
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. |