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Cumi Turnover Analysis (2009-14)

Ratios of CUMI ltdRatios of CUMI ltdRatios of CUMI ltdRatios of CUMI ltdRatios of CUMI ltdRatios of CUMI ltd

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46 views12 pages

Cumi Turnover Analysis (2009-14)

Ratios of CUMI ltdRatios of CUMI ltdRatios of CUMI ltdRatios of CUMI ltdRatios of CUMI ltdRatios of CUMI ltd

Uploaded by

Balujagadish
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

CALCULATION OF CURRENT RATIO

(2009-10 to 2013-14)
TABLE 3.2.1

Year

Current Asset

Current Liabilities

Current Ratio

2009-10

3282.58

1246.51

2.63

2010-11

3907.31

1442.76

2.7

2011-12

4374.04

2618.92

1.6

2012-13

4467.35

2840.60

1.57

2013-14

4706.96

2114.17

2.23

Average

2.15

CALCULATION OF QUICK RATIO


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Quick Asset

Current Liabilities

Quick Ratio

2009-10

2091.04

1246.51

1.67

2010-11

2359.27

1442.76

1.63

2011-12

2497.21

2618.92

0.95

2012-13

2667.78

2840.60

0.93

2013-14

2845.61

2114.17

1.35

Average

1.31

CALCULATION OF ABSOLUTE LIQUIDITY RATIO


(2009-10 to 2013-14)

TABLE 3.2.1

Year

Absolute Liquidity
Asset

Current Liabilities

Absolute
Liquidity Ratio

2009-10

61.32

1246.51

0.049

2010-11

78.16

1442.76

0.054

2011-12

104.23

2618.92

0.039

2012-13

88.72

2840.60

0.031

2013-14

116.28

2114.17

0.055

Average

0.046

CALCULATION OF INVENTORY TURNOVER RATIO


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Sales

Inventory

Inventory
Turnover Ratio

2009-10

7310.00

1191.54

6.13

2010-11

9125.66

1548.04

5.89

2011-12

11253.73

1876.88

5.99

2012-13

11008.92

1799.57

6.11

2013-14

11485.98

1861.35

6.17

Average

6.05

CALCULATION OF DEBTORS TURNOVER RATIO


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Sales

Debtors

Debtors
Turnover
Ratio

Debt
Collection
Period

2009-10

7310.00

1600.22

4.57

80

2010-11

9125.66

1772.18

5.14

71

2011-12

11253.73

1847.16

6.09

60

2012-13

11008.92

2023.65

5.44

67

11485.98

2266.20

5.07

72

5.26

70

2013-14
Average

CALCULATION OF CREDITORS TURNOVER RATIO


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Purchase

Creditors

Creditors
Turnover Ratio

2009-10

3141.37

690.20

4.55

2010-11

3999.05

917.39

4.35

2011-12

4283.01

791.30

5.41

2012-13

4171.12

913.89

4.56

2013-14

4590.85

845.92

5.43

Average

4.86

CALCULATION OF WORKING CAPITAL TURNOVER RATIO


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Sales

Net Working Capital

Working Capital
Turnover Ratio

2009-10

7310.00

2036

3.59

2010-11

9125.66

1165

7.83

2011-12

11253.73

1755

6.41

2012-13

11008.92

1662

6.62

2013-14

11485.98

2593

4.43

Average

5.77

CALCULATION OF TOTAL ASSET TURNOVER RATIO


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Sales

Total Asset

Total Asset
Turnover Ratio

2009-10

7310.00

7542.29

0.97

2010-11

9125.66

7990.47

1.14

2011-12

11253.73

9968.64

1.13

2012-13

11008.92

10188.15

1.08

2013-14

11485.98

10471.03

1.10

Average

1.08

CALCULATION OF FIXED ASSET TURNOVER RATIO


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Sales

Fixed Asset

Fixed Asset
Turnover Ratio

2009-10

7310.00

3457.22

2.11

2010-11

9125.66

3732.12

2.44

2011-12

11253.73

3853.29

2.92

2012-13

11008.92

4141.33

2.66

2013-14

11485.98

4146.54

2.77

Average

2.58

CALCULATION OF PROPRIETARY RATIO


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Shareholders
fund

Total Asset

Proprietary
Ratio

2009-10

4288.64

7542.29

0.57

2010-11

5282.24

7990.47

0.66

2011-12

6365.94

9968.64

0.64

2012-13

6845.41

10188.15

0.67

2013-14

7335.70

10471.03

0.70

Average

0.65

CALCULATION OF GROSS PROFIT RATIO


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Gross Profit

Net Sales

Gross Profit
Ratio

2009-10

4168.63

7310.00

51%

2010-11

5479.85

9125.66

60%

2011-12

6970.72

11253.73

62%

2012-13

6837.8

11008.92

62%

2013-14

6895.13

11485.98

60%

Average

59%

CALCULATION OF NET PROFIT RATIO


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Profit Before


Tax

Net Sales

Net Profit Ratio

2009-10

841.70

7310.00

11%

2010-11

1643.36

9125.66

18%

2011-12

1893.93

11253.73

17%

2012-13

1080.35

11008.92

10%

2013-14

1024.14

11485.98

9%

Average

13%

CALCULATION OF OPERATING RATIO


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Total Operating
Expenses

Net Sales

Operating Ratio

2009-10

6780.70

7310.00

92%

2010-11

7440.79

9125.66

81%

2011-12

9054.83

11253.73

80%

2012-13

9480.56

11008.92

86%

2013-14

10035.57

11485.98

87%

Average

85%

CALCULATION OF RETURN ON EQUITY


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Profit
Tax

After

Equity Capital

Return on
Equity

2009-10

580

4288.64

13.52%

2010-11

1243

5282.24

23.53%

2011-12

1467

6365.94

23.04%

2012-13

745

6845.41

10.88%

2013-14

728

7335.70

9.92%

Average

14.29%

CALCULATION OF RETURN ON CAPITAL EMPLOYED


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Profit
Tax

After

Capital Employed

Return on CE

2009-10

580

7126.99

7.69%

2010-11

1243

7569.89

16.42%

2011-12

1467

7349.72

19.96%

2012-13

745

7382.63

10.88%

2013-14

728

8356.86

9.92%

Average

14.29%

CALCULATION OF RETURN ON ASSET


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Profit
Tax

After

Total Asset

Return on Asset

2009-10

580

7542.29

7.69%

2010-11

1243

7990.47

15.56%

2011-12

1467

9968.64

14.72%

2012-13

745

10188.15

7.31%

2013-14

728

10471.03

6.95%

Average

10.45%

CALCULATION OF EARNINGS PER SHARE (EPS)


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Profit
Tax

After

No. of Shares

EPS

2009-10

580

93.36

6.21

2010-11

1243

93.47

13.30

2011-12

1467

187.39

7.83

2012-13

745

187.47

3.97

2013-14

728

187.76

3.88

Average

7.04

CALCULATION OF DEBT EQUITY RATIO


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Total Debt

Net Worth

Debt Equity
Ratio

2009-10

4500.16

6470.85

0.69

2010-11

4150.98

8165.11

0.51

2011-12

3637.62

7832.65

0.46

2012-13

3342.74

7590.74

0.44

2013-14

3135.33

8063.54

0.39

Average

0.41

CALCULATION OF PROPRIETORY RATIO


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Proprietors Fund

Total Asset

Proprietory
Ratio

2009-10

4288.64

7542.29

0.57

2010-11

5282.24

7990.47

0.66

2011-12

6365.94

9968.64

0.64

2012-13

6845.41

10188.15

0.67

2013-14

7335.70

10471.03

0.70

Average

0.65

CALCULATION OF TOTAL ASSET TO DEBT RATIO


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Total Asset

Long Term Debt

Total Asset to
Debt Ratio

2009-10

7542.29

2824.41

2.67

2010-11

7990.47

1584.36

5.04

2011-12

9968.64

983.78

10.13

2012-13

10188.15

537.22

18.96

2013-14

10471.03

1021.16.

10.25

Average

9.41

CALCULATION OF RETURN ON INVESTMENT


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Net Profit Before


Interest,Tax,Dividend

Capital Employed

Return on
Investment

2009-10

841.70

7126.99

11.66%

2010-11

1812.09

7569.89

23.94%

2011-12

2198.90

7349.72

29.92%

2012-13

1528.36

7382.63

20.70%

2013-14

1450.41

8356.86

17.35%

Average

20.71%

CALCULATION OF DIVIDEND PER SHARE (DPS)


(2009-10 to 2013-14)
TABLE 3.2.1

Year

Dividend Paid

No. of Shares

DPS

2009-10

212.74

93.36

2.28

2010-11

365.45

93.47

3.90

2011-12

310.11

187.39

1.65

2012-13

286.94

187.47

1.53

2013-14

279.96

187.76

1.49

Average

2.17

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