CURRENT ASSET RATIO

YEAR CURRENT
CURRENT
A LAIBILITIES
CURRENT RATIOS
CURRENT
2011-2012 20770.42 21171.55 0.981053 YEAR RATIOS
2012-2013 17240.3 23988.46 0.718691 2011-20120.981053
2013-2014 19488.39 28735.85 0.678191 2012-20130.718691
2014-2015 18678.8 27362.04 0.682654 2013-20140.678191 1
2015-2016 24001.69 27427.7 0.875089 2014-20150.682654 0.9
2015-20160.875089 0.8
0.7
0.6
0.5
0.4
0.3
0.2
0.1
0
2011-2012 2012-2013

LIQUID RATIO
year liquid asset current liabities liquid ratio
2011-2012 17491.96 21171.55 0.8262011993
2012-2013 13912.01 23988.46 0.5799459407
2013-2014 15154.82 28735.85 0.5273837384
2014-2015 15441.88 27362.04 0.5643541198
2015-2016 27427.7
 ABSOLUTE RATIO
abs
absolute absolute
liquid current liquid 0.1
year asset laibilities ratio 0.09
2011-2012 1850.54 21171.55 0.087407
0.08
2012-2013 1741.57 23988.06 0.072602
0.07
2013-2014 2542.44 28735.85 0.088476
0.06
2014-2015 1752.58 27363.04 0.064049
0.05
2015-2016 2204.34 27428 0.080368
0.04
0.03
absolute 0.02
liquid
year ratio 0.01

2011-2012 0.087407 0
2011-2012 2012-2013
2012-2013 0.072602
2013-2014 0.088476
2014-2015 0.064049
2015-2016 0.080368

CASH TO CURRENT ASSET RATIO

CASH TO
CURRENT
CASH TO
CURRENT
C
CURRENT ASSET ASSET 2015-2016
YEAR CASH ASSET RATIO YEAR RATIO
2011-2012 1850.54 20770.42 0.089095 2011-2012 0.089095 2014-2015

2012-2013 1741.57 17240.29 0.101017 2012-2013 0.101017 2013-2014

2013-2014 2542.44 19488.39 0.130459 2013-2014 0.130459
2012-2013
2014-2015 1752.58 18678.98 0.093826 2014-2015 0.093826
2015-2016 2204.34 1512.56 1.457357 2015-2016 1.457357 2011-2012
0
 POPRITORY RATIO

SHARE PROPRIT PROPRIT

HOLDERS TOTAL ORY ORY
YEAR FUND ASSET ASSET YEAR ASSET
2011-2012 11993.15 44534 0.269303 2011-2012 0.269303
2012-2013 12332 52502 0.234886 2012-2013 0.234886
2013-2014 12547 55487 0.226125 2013-2014 0.226125
2014-2015 13486 53211 0.253444 2014-2015 0.253444
2015-2016 18231 58958 0.30922 2015-2016 0.30922

RATIO OF TOTAL ASSET TO TOTAL DEBT

TOTAL TOTAL
ASET TO ASSET TO
TOTAL TOTAL
TOTAL TOTAL DEBIT DEBIT
YEAR ASSET DEBT RATIO YEAR RATIO
2011-2012 44534 11352.05 3.922992 2011-2012 3.922992
2012-2013 52502 16180.95 3.24468 2012-2013 3.24468
2013-2014 55487 14203.92 3.906457 2013-2014 3.906457
2014-2015 53211 12361.29 4.304648 2014-2015 4.304648
2015-2016 58958 13299.23 4.433189 2015-2016 4.433189
 FIXED ASSET RATIO

LONG FIXED
FIXED TERM ASSET
YEAR ASSET FUND RATIO
2011-2012 22904.51 19195.99 1.193192
2012-2013 31418.84 23411.54 1.342024
2013-2014 33785.87 21521.09 1.569896
2014-2015 31655.67 20535.84 1.541484
2015-2016 29910.08

WORKING CAPITAL RATIO

WORKIN
G WORKING
WORKIN CAPITAL CAPITAL
G TURNOVE TURNOVER
YEAR NET SALE CAPITAL R RATIO YEAR RATIO
2011-2012 42260.72 -401.13 -105.354 2011-2012-105.354174
2012-2013 49065 -6748.16 -7.27087 2012-2013-7.27087087
2013-2014 57813.05 -9247.46 -6.25178 2013-2014-6.25177616
2014-2015 63334.57 -8684.06 -7.2932 2014-2015-7.29319811
2015-2016 67953.72 -3426.01 -19.8347 2015-2016-19.8346531
 CURRENT ASSET TURNOVER RATIO

CURRENT CURRENT
ASSET ASSET
CURRENT TURNOVE TURNOVE
YEAR NET SALE ASSET R RATIO YEAR R RATIO
2011-2012 42260.72 20770.42 2.034659 2011-2012 2.034659
2012-2013 49065 17240.29 2.84595 2012-2013 2.84595
2013-2014 57813.05 19488.39 2.966538 2013-2014 2.966538
2014-2015 63334.57 18678.98 3.390687 2014-2015 3.390687
2015-2016 67953.72 24001.69 2.831206 2015-2016 2.831206

DEBTOR TURN OVER RATIO

NET
CREDIT AVERAGE DEBTORS
YEAR SALE DEBTORS TOR
2011-2012 42260.72 5628.83
2012-2013 49065 6764.22
2013-2014 57813.05 8238.92
2014-2015 63334.57 9623.6
2015-2016 67953.72

AVERAGE COLLECTION PERIOD

 DEBTORS AVERAGE
TURN COLLECTI
OVER ON
YEAR RATIO PERIOD
2011-2012 7.5 48
2012-2013 7.25 49.65517
2013-2014 7.01 51.35521
2014-2015 6.58 54.71125
2015-2016

INVENTORY TURN OVER RATIO

COST OF AVERAGE
GOODS INVENTO
YEAR SOLD RY ITR
2011-2012 26117.46 3046.94
2012-2013 30025.83 3303.37
2013-2014 35027.95 3830.93
2014-2015 36167.22 3785.07
2015-2016
CREDITORS TURNOVER RATIO

CREDIT AVERAGE CREDITRS

PURCHAS CREDITOR TURNOVE
YEAR E S R RATIO
2011-2012 19233.64 4156.68
2012-2013 20800.48 5758.39
2013-2014 24735.02 6349.49
2014-2015 22801.35 4678.42
2015-2016

AVERAGE PAYMENT PERIOD

CREDITOR
S AVERAGE
TURNOVE PAYMET
YEAR R RATIO PERIOD
2011-2012 4.63 77.75378
2012-2013 3.61 99.72299
2013-2014 3.89 92.54499
2014-2015 4.87 73.92197
2015-2016
 COMPARATIVE BALANCESHEET
Fixed Asset 2011-2012 2012-2013 INCREASE/DECREASE %OF INCREASE/DECREAS
a. Tangible assets 18630.55 26195.22 7564.67
b.Intangible assets 1454.9 1653.84 198.94
c.Captal work in progress 2819.06 3569.78 750.72
Non-current investment 7.34 7.34 0
Defered Tax Assset(Net) 0
Long terrm loans and advance 323.73 1265.24 941.51
Other Non- current Assets 527.9 569.79 41.89
2. Current Assets 0
a. Inventories 3278.46 3328.29 49.83
b.Trade Receivables 6051.42 7477.02 1425.6
c. Cash and Bank balance 1850.54 1741.57 -108.97
d. short term loans and advances 9560.36 4684.7 -4875.66
e. Other current assets 29.64 8.71 -20.93
TOTAL ASSET 44533.9 52501.5 7967.6

1. share holders fund

a.share capital 17.15 17.15 0
b.Reserves and surplus 11993.2 12315 322
0
0
2 Non- current liabilities 0
a. long term borrowings 7185.69 11079.44 3894
b. Defered tax liability (Net) 290.59 361.14 71
c. other long term liabilities 3053.21 3561.36 508
d. Long term provisions 822.56 1179.01 356

3. current liabilities
a. Short term borrowings 4154.61 4938.72 784
b. Trade payables 5811.7 5705 -107
c.other current liabilities 4320.27 8258.11 3938
d. Short term provisions 6884.97 5086.55 -1798
TOTAL LIABILITES 44533.9 52501.5 7968
 COMPARATIVE BALANCE SHEET
FIXED ASSET 2013-2014 2014-2015 INCREASE/DECREASE %OF INCREASE/DECREAS
Tangible Assets 28704.84 29549.65 845
Intangible Assets 1426.96 874.63 -552
Capital work in progress 3654.07 1231.39 -2423
Non-current investment 7.34 7.34 0
defered Tax Asset(Net) 800.97 801
long term loans and advance 1543.34 1290.38 -253
other Non-current asset 661.91 777.46 116

Current Assets
inventories 4333.57 3237.1 -1096.47
Trade Receivables 9000.82 10246.39 1245.57
Cash and Bank balance 2542.44 1752.58 -789.86
short term loans and advance 3599.35 3425.22 -174.13
other current assts 12.21 17.69 5.48
TOTAL ASSET 55487 53211 -2276

SHARE HOLDERS FUND

Share capital 17.15 17.15 0
Reserve and Suplus 12530 13469.32 939.32
Non-current liabilities
long term borrowings 8974.01 7049.37 -1924.64
Defered tax liability (Net) 191.39 -191.39
other long term laibilities 3681.16 4111.89 430.73
long term provision 1357.36 1200.03 -157.33

current laibilities
short term borrowings 6442.36 9143.97 2701.61
trade payables 6994 4534 -2460
other current liabilities 11638.16 9338.71 -2299.45
short term provisions 366.91 4346.13 3979.22
TOTAL LIABILITIES 55487 53211 -2276

COMPARATIVE BALANCE SHEET

FIXED ASSET 2014-2015 2015-2016 INCREASE/DECREASE %OF INCREASE/DECREAS
Tangible Assets 29549.65 25139.06 -4410.59
Intangible Assets 874.63 4491.34 3616.71
Capital work in progress 1231.39 279.68 -951.71
Non-current investment 7.34 12.94 5.6
defered Tax Asset(Net) 800.97 1240.69 439.72
long term loans and advance 1290.38 2644.35 1353.97
other Non-current asset 777.46 1148.54 371.08

Current Assets
inventories 3237.1 5248.21 2011.11
Trade Receivables 10246.39 9828.35 -418.04
Cash and Bank balance 1752.58 2204.34 451.76
short term loans and advance 3425.22 3208.23 -216.99
other current assts 17.69 1512.56 1494.87
TOTAL ASSET 53211 58958 5747

SHARE HOLDERS FUND

Share capital 17.15 17.15 0
Reserve and Suplus 13469 18214 4745
Non-current liabilities 0
long term borrowings 7049.37 7153.53 104.16
Defered tax liability (Net) 0
other long term laibilities 4111.89 4502.92 391.03
long term provision 1200.03 1642.78 442.75

current laibilities
short term borrowings 9143.97 5671.6 -3472.37
trade payables 4534 4913 379
other current liabilities 9338.71 9032.34 -306.37
short term provisions 4346.13 7810.49 3464.36
TOTAL LIABILITIES 53211 58958 5747

SCHEDULE OF CHANGE IN WORKING CAPITAL 2015-2016

CURRENT ASSET 2014-2015 2015-2016 INCREASE DECREASE
inventories 3237.1 5248.21 2011.11
trade recievables 10246.39 9828.35 418.0
cash & cash equivalents 1752.58 2204.34 451.76
other current asset 17.69 1512.56 1494.8
TOTAL( A) 15253.76 18793.46
CURRENT LIABILITIES
short term borrowings 9143.97 5671.6 3472.3
trade payables 2362.94 4913 2550.06
other liabilities 11510 9032.34 2477.6
short term provisions 4346.13 7810.49 3464.36
TOTAL(B) 27363.04 27427.43 64.39
WORKING CAPITAL(A)-(B) -12109.28 -8633.97
INCREASE IN WORKING CAPITAL 678.7
-8633.97 -8633.97 8541.64 8541.6
 CURRENT RATIOS
1
.9
.8
.7
.6
.5
.4
.3
.2
.1
0
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016

Liquid ratio = liquid asset/current liabilities

 absolute liquid ratio

12 2012-2013 2013-2014 2014-2015 2015-2016

CASH TO CURRENT ASSET RATIO

2015-2016

2014-2015

2013-2014

2012-2013

2011-2012
0 0.2 0.4 0.6 0.8 1 1.2 1.4 1.6
 PROPRITORY ASSET
0.35
0.3
0.25
0.2 PROPRITORY ASSET

0.15
0.1
0.05
0
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016

TOTAL ASSET TO TOTAL DEBIT RATIO

5
4.5
4
3.5
3
2.5
2
1.5
1
0.5
0
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016
 2
1.5
1
0.5
0
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016

WORKING CAPITAL TURNOVER RATIO

0
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016

-20

-40

-60

-80

-100

-120
 CURRENT ASSET TURNOVER RATIO
3.5
3
2.5
2
1.5
1
0.5
0
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016
OF INCREASE/DECREASE
OF INCREASE/DECREASE

OF INCREASE/DECREASE
ECREASE

418.04

1494.87
3472.37

2477.66

678.74
8541.64