(Per cent)

Tea

Mining and

Food products

Sugar

Item

plantations

Quarrying

and Beverages

(60)

(21)

(128)

(27)

98-99

99-00

00-01

98-99

99-00

00-01

98-99

99-00

00-01

98-99

99-00

00-01

1

2

3

4

5

6

7

8

9

10

11

12

13

Selected Financial Ratios

A.

Capital structure ratios

1.

Net fixed assets to total net assets

46.8

42.2

43.5

54.0

59.3

62.3

41.1

39.8

37.5

35.8

35.7

32.5

2.

Net worth to total net assets

62.5

63.8

64.5

30.5

28.0

25.2

36.7

34.6

34.2

34.8

32.4

30.9

3.

Debt to equity

20.5

18.6

20.3

136.3

158.6

195.4

47.5

52.7

48.3

54.5

65.7

62.5

4.

Debt to equity (equity adjusted for

revaluation reserve)

30.0

24.5

26.4

143.9

167.4

203.2

49.9

55.5

50.9

57.2

70.1

66.3

5.

Short term bank borrowings to inventories

60.2

58.5

49.7

61.0

89.5

202.4

69.3

66.6

67.7

61.9

60.9

63.3

6.

Total outside liabilities to net worth

60.0

56.6

55.0

227.7

257.6

296.1

172.5

189.3

192.7

187.1

208.7

223.6

B.

Liquidity ratios

7.

Current assets to current liabilities *

1.8

2.1

1.7

1.5

1.4

1.4

1.2

1.2

1.1

1.2

1.3

1.2

8.

Quick assets to current liabilities

77.0

65.5

60.1

32.4

29.7

30.8

32.5

30.9

29.8

17.6

13.4

16.3

9.

Current assets to total net assets

45.5

51.7

38.3

43.2

37.7

34.5

53.0

54.2

53.6

56.8

58.6

58.8

10.

Sundry creditors to current assets

20.0

15.1

21.3

26.5

31.6

38.0

30.8

32.3

32.8

21.4

24.2

23.8

11.

Sundry creditors to net working capital

43.4

28.3

50.8

74.8

118.2

143.5

224.8

246.3

389.6

112.5

113.2

151.4

C.

Assets utilization and turnover ratios

12.

Sales to total net assets

72.8

63.2

59.3

16.4

13.7

13.2

131.3

122.1

128.6

67.8

57.3

58.9

13.

Sales to gross fixed assets

112.1

105.4

93.2

26.9

20.3

18.5

223.6

208.9

226.1

124.0

102.6

111.6

14.

Inventories to sales

14.8

16.8

15.1

19.1

17.9

18.5

18.7

21.5

21.7

50.4

66.3

69.3

15.

Sundry debtors to sales

8.5

9.0

8.2

21.2

25.4

24.8

7.2

8.3

8.0

5.7

6.6

6.4

16.

Exports to sales

16.0

11.8

13.5

37.2

33.9

38.6

7.3

6.7

7.4

0.5

0.4

1.4

17.

Gross value added to gross fixed assets

54.6

48.5

40.8

11.5

8.9

8.4

29.3

27.1

29.0

26.4

22.0

25.4

18.

Raw materials consumed to

value of production

13.2

14.7

14.7

12.0

8.7

8.3

66.0

66.0

65.0

62.3

64.7

62.7

D.

Profitability and profit allocation ratios

19.

Gross profits to total net assets

15.8

11.2

6.7

2.2

1.1

1.7

8.4

7.2

7.6

7.4

5.2

6.2

20.

Gross profits to sales

21.7

17.7

11.4

13.3

8.2

13.1

6.4

5.9

5.9

10.9

9.0

10.5

21.

Profits after tax to net worth

14.2

9.5

3.8

0.5

1.0

0.9

5.4

5.3

5.0

3.3

1.1

0.3

22.

Tax provision to profits before tax

34.3

33.7

40.8

76.4

61.1

58.9

41.0

42.9

47.0

35.1

52.2

79.0

23.

Profits retained to profits after tax

62.5

55.3

5.4

–

39.5

44.9

48.7

45.0

43.3

63.8

–

–

24.

Dividends to net worth

5.3

4.2

3.6

0.7

0.6

0.5

2.8

2.9

2.8

1.2

1.4

1.2

25.

Ordinary dividends to

ordinary paid-up capital

53.6

47.5

39.9

3.0

2.5

2.0

10.6

10.7

10.7

5.7

5.1

4.4

*

Item B.7 is the actual ratio of current assets to current liabilities.

@

Adjusted for revaluation, etc.

–

Numerator is negative or nil or negligible.

#

Denominator is negative or nil or negligible.

&

Both numerator and denominator are negative or nil or negligible.

Note : Figures in brackets below the industry name represent the number of companies in the industry.

(Per cent)

Edible Oils and

Cotton

Man-made

Paper and

Item

Oilcakes

textiles

textiles

paper products

(33)

(115)

(75)

(53)

98-99

99-00

00-01

98-99

99-00

00-01

98-99

99-00

00-01

98-99

99-00

00-01

1

14

15

16

17

18

19

20

21

22

23

24

25

Selected Financial Ratios

A.

Capital structure ratios

1.

Net fixed assets to total net assets

49.0

45.5

43.1

47.2

46.2

46.6

62.7

58.6

58.4

62.8

63.6

61.5

2.

Net worth to total net assets

34.3

29.7

28.7

39.8

37.9

36.6

28.3

22.3

16.2

38.7

35.5

35.1

3.

Debt to equity

50.6

60.2

60.1

58.8

66.7

74.0

135.8

156.8

229.2

86.7

81.6

73.5

4.

Debt to equity (equity adjusted for

revaluation reserve)

52.0

61.8

62.1

61.7

70.3

77.2

153.1

179.6

268.2

103.2

96.9

85.5

5.

Short term bank borrowings to inventories

83.6

70.3

71.4

75.0

72.2

68.5

123.9

143.6

124.5

64.6

84.7

81.9

6.

Total outside liabilities to net worth

191.2

237.0

248.7

151.1

163.8

173.3

253.3

348.2

519.0

158.4

181.7

185.1

B.

Liquidity ratios

7.

Current assets to current liabilities *

1.0

1.0

1.0

1.3

1.3

1.3

1.1

0.9

0.8

1.2

0.9

0.9

8.

Quick assets to current liabilities

37.9

40.7

39.7

49.8

51.5

47.5

42.2

32.2

29.5

52.7

35.5

32.0

9.

Current assets to total net assets

48.3

51.6

53.4

47.7

48.7

46.7

34.9

37.6

36.6

34.3

32.8

34.6

10.

Sundry creditors to current assets

41.6

41.7

41.8

19.4

18.2

18.8

23.2

24.9

25.3

30.4

31.1

30.7

11.

Sundry creditors to net working capital

#

#

#

83.8

73.8

83.4

405.7

#

#

157.9

#

#

C.

Assets utilization and turnover ratios

12.

Sales to total net assets

225.8

209.0

228.7

88.5

88.0

86.6

69.4

75.8

88.4

59.4

66.7

77.2

13.

Sales to gross fixed assets

360.3

351.7

397.0

118.9

117.0

111.3

76.7

82.9

92.0

67.8

72.3

83.2

14.

Inventories to sales

8.7

10.4

10.2

24.8

24.6

24.9

17.2

17.1

16.9

19.5

18.5

17.2

15.

Sundry debtors to sales

6.4

8.2

7.8

15.0

16.0

15.1

16.1

14.6

12.6

15.9

14.3

12.8

16.

Exports to sales

8.7

8.2

9.6

30.0

30.6

32.9

10.4

10.8

11.0

3.9

3.8

4.9

17.

Gross value added to gross fixed assets

17.8

18.3

20.0

24.1

22.8

22.3

12.8

13.3

11.9

11.5

14.6

18.8

18.

Raw materials consumed to

value of production

82.3

81.3

81.8

58.1

56.4

56.3

58.2

60.1

61.7

40.0

39.2

40.2

D.

Profitability and profit allocation ratios

19.

Gross profits to total net assets

6.0

5.8

6.3

6.2

5.5

5.9

2.1

2.1

0.7

2.0

4.5

7.3

20.

Gross profits to sales

2.7

2.8

2.8

7.1

6.2

6.8

3.0

2.8

0.8

3.3

6.8

9.5

21.

Profits after tax to net worth

–

–

4.2

2.1

2.0

2.8

–

–

–

–

–

4.8

22.

Tax provision to profits before tax

424.5

116.3

33.8

35.9

38.9

24.9

#

#

#

#

#

23.9

23.

Profits retained to profits after tax

&

&

27.5

12.8

–

50.0

&

&

&

&

&

75.8

24.

Dividends to net worth

2.9

3.1

3.0

1.9

2.0

1.4

1.0

1.5

2.3

0.8

0.9

1.2

25.

Ordinary dividends to

ordinary paid-up capital

8.1

8.4

8.1

8.4

8.5

5.7

2.6

2.7

2.8

2.8

3.0

4.0

(Per cent)

Chemicals and

Basic

Chemical fertiliser

Paints and

Item

Chemical products

Chemicals

and Pesticides

Varnishes

(275)

(45)

(35)

(28)

98-99

99-00

00-01

98-99

99-00

00-01

98-99

99-00

00-01

98-99

99-00

00-01

1

26

27

28

29

30

31

32

33

34

35

36

37

Selected Financial Ratios

A.

Capital structure ratios

1.

Net fixed assets to total net assets

50.2

49.3

48.2

63.8

64.4

65.4

54.4

51.5

50.1

39.0

37.9

37.1

2.

Net worth to total net assets

39.9

39.6

40.2

33.3

29.0

26.2

36.6

36.2

36.0

42.2

43.7

44.5

3.

Debt to equity

67.8

62.8

62.3

105.8

116.2

148.2

82.4

79.3

79.0

42.1

37.8

41.8

4.

Debt to equity (equity adjusted for

revaluation reserve)

71.1

66.1

64.9

108.1

121.2

153.2

87.8

86.0

84.4

44.4

39.4

43.2

5.

Short term bank borrowings to inventories

72.3

77.2

71.7

159.9

173.4

132.5

74.5

88.5

94.3

48.6

47.6

53.7

6.

Total outside liabilities to net worth

150.5

152.5

149.0

200.1

244.4

281.6

172.9

176.5

178.1

136.9

129.1

124.9

B.

Liquidity ratios

7.

Current assets to current liabilities *

1.3

1.3

1.3

1.0

0.8

0.8

1.2

1.3

1.2

1.4

1.5

1.6

8.

Quick assets to current liabilities

54.6

53.9

55.6

47.0

36.8

38.4

49.1

47.4

48.8

61.7

67.4

79.0

9.

Current assets to total net assets

43.7

44.3

44.7

31.7

30.5

29.6

41.2

43.5

43.7

55.3

56.3

57.2

10.

Sundry creditors to current assets

24.1

27.5

26.6

30.6

35.9

31.7

21.3

27.7

25.9

23.6

24.2

21.4

11.

Sundry creditors to net working capital

98.3

132.5

116.1

#

#

#

108.8

136.0

135.2

85.5

74.6

56.4

C.

Assets utilization and turnover ratios

12.

Sales to total net assets

70.6

70.5

73.9

52.3

52.2

58.2

58.4

58.8

58.7

94.8

98.7

100.4

13.

Sales to gross fixed assets

100.0

99.7

104.0

59.9

57.9

62.5

75.3

77.6

77.5

156.6

164.0

166.3

14.

Inventories to sales

19.2

19.3

19.2

16.5

16.5

13.9

20.4

20.4

21.3

22.2

21.0

19.8

15.

Sundry debtors to sales

19.5

20.1

19.9

21.0

20.7

17.8

21.5

23.0

23.9

21.8

21.2

21.8

16.

Exports to sales

10.7

11.5

12.2

10.3

9.9

9.7

4.2

5.0

5.7

9.2

9.6

12.7

17.

Gross value added to gross fixed assets

22.6

21.7

21.4

12.7

11.2

11.6

17.0

14.7

12.5

36.9

37.8

36.5

18.

Raw materials consumed to

value of production

51.2

51.5

51.8

39.5

40.5

41.2

51.5

53.2

53.2

50.2

51.0

52.6

D.

Profitability and profit allocation ratios

19.

Gross profits to total net assets

8.4

8.0

7.2

2.8

2.4

2.9

7.8

5.9

3.8

11.3

11.3

10.9

20.

Gross profits to sales

11.8

11.3

9.8

5.4

4.6

5.1

13.3

10.1

6.5

11.9

11.5

10.9

21.

Profits after tax to net worth

7.7

8.9

7.9

–

–

–

9.8

9.3

3.4

15.5

13.1

13.6

22.

Tax provision to profits before tax

28.5

27.9

30.0

#

#

#

18.8

17.0

29.5

22.2

27.0

27.3

23.

Profits retained to profits after tax

49.3

51.2

46.7

&

&

&

62.5

66.4

18.2

65.7

61.1

63.5

24.

Dividends to net worth

3.9

4.3

4.2

1.5

1.5

1.9

3.7

3.1

2.8

5.3

5.1

5.0

25.

Ordinary dividends to

ordinary paid-up capital

19.1

22.6

22.2

5.7

4.7

5.2

20.5

18.2

15.5

33.9

35.3

35.2

Note : Industry groups viz., ‘ Basic chemicals’, ‘Chemical Fertilisers & Pesticides’, ‘Paints & varnishes’, ‘Pharmaceuticals & medicines’ are sub-groups of ‘Chemicals & chemical products’.

(Per cent)

Pharmaceuticals

Rubber and

Plastic

Cement and

Item

and Medicines

Plastic products

products

Cement products

(84)

(75)

(45)

(47)

98-99

99-00

00-01

98-99

99-00

00-01

98-99

99-00

00-01

98-99

99-00

00-01

1

38

39

40

41

42

43

44

45

46

47

48

49

Selected Financial Ratios

A.

Capital structure ratios

1.

Net fixed assets to total net assets

35.5

33.3

33.5

46.7

45.6

44.4

53.5

53.7

51.9

63.6

63.6

61.6

2.

Net worth to total net assets

49.1

53.2

55.6

35.6

36.1

35.3

31.5

31.6

31.3

31.7

28.5

27.6

3.

Debt to equity

35.3

21.7

19.8

75.9

75.1

77.1

82.0

94.7

96.4

131.6

142.4

142.3

4.

Debt to equity (equity adjusted for

revaluation reserve)

36.1

22.1

20.1

88.1

85.4

86.4

84.3

97.0

98.7

154.2

166.9

170.1

5.

Short term bank borrowings to inventories

57.8