Presentation on:

Lupin Ltd.

Submitted to: submitted by:

Prof.Amiya sahu Achal (9202177)
Chiranjit
Bhattacharyya(9202178)
 ROAD MAP
• COMPANY’S PROFILE
• ANALYSIS OF VARIOUS RATIO
 COMPANY’S BREIF PROFILE

• Incorporated in 1983, Lupin Limited based in Mumbai

is part of Dr. D B Gupta's Lupin Group
• It manufactures antibiotics like Rifampicin, Rifamycin-s,
Pyrazinamide, Ethambutol (anti-TB),
• At present Mr. D. B. Gupta is the Chairman of the
company.
• The promoter's holding in the company's equity is
around 52 percent, while the institutional investors
hold about 33 percent and individuals hold just above
12 percent share.
 TOPIC:

Valuation Ratios
EPS (Rs.)
Dividend per Share (Rs.)
Dividend Payout Ratio

Profitability Ratios
Return on Equity (ROE)
Return on Sales (ROS)

Growth Rates
EPS Growth Rate
Sales Growth Rate
EBIT Growth Rate
 TOPIC:
 Liquidity Ratios
 Current Ratio
 Quick Ratio
 Operating Efficiency Ratios
 Inventory Turnover Ratio
 Receivable Turnover Ratio
 Leverage Ratios
 Total Debt to Total Capitalization
 Total Debt to Equity
Valuation Ratios
 EPS (Rs.)

EPS
60
54.07
50.36
Year EPS 50
44.59
Mar-05 20.50 40 37.10 EPS
Mar-06 44.59
Mar-07 37.10 30

20.50
Mar-08 54.071 20

Mar-09 50.36 10

0
1 2 3 4 5
 Divident per share

Year Divident per share Divident per share

16
Mar-05 7.43
14.63
14

12 11.79
Mar-06 7.41
10 Divident per share

8
Mar-07 5.85 7.43 7.41
6 5.85

Mar-08 11.79 4

Mar-09 14.63 0
1 2 3 4 5
 Div.payout Ratio

0.4
Div.payout Ratio
Div.payout 0.35
0.36

Year Ratio
0.3
0.29
Mar-05 0.36
0.25
Mar-06 0.17 0.22 Div.payout Ratio
0.2

Mar-07 0.16 0.17

0.16
0.15

Mar-08 0.22 0.1

0.05

Mar-09 0.29 0
1 2 3 4 5
PROFITABILITY RATIO
 RETURN ON EQUITY

Return on Equity
Return on 0.40
Year Equity
0.35
0.34 0.34

Mar-05 0.16 0.30

0.28
0.30

0.25
Mar-06 0.28 0.20
Return on Equtity

0.16
Mar-07 0.34 0.15

0.10

Mar-08 0.34 0.05

Mar-09 0.30 0.00

1 2 3 4 5
 RETURN ON SALES

Return on Sales
Year Return on Sales
0.18
0.17
Mar-05 0.07 0.16
0.15
0.14 0.14

Mar-06 0.10 0.12

0.10 0.10 Return on Sales

0.08
Mar-07 0.15 0.06
0.07

0.04
Mar-08 0.17 0.02

0.00
Mar-09 0.14 1 2 3 4 5
GROWTH RATES
 EPS GROWTH RATE

Sales Growth Eps Groth Rate

140%

Year Rate 120% 118%

100%
Mar-05 * 80%

Mar-06 118% 60%

46%
Eps Growth Rate *

Mar-07 -17% 40%

20%
Mar-08 46% 0%
1 2 3 4
Mar-09 -7% -20% -17%
-7%

-40%
 Sales Growth rate
Sales Growth
Year rate Sales Groth rate
45%
Mar-05 * 40%
41%

35%
Mar-06 41% 30%
30%
Sales Growth rate *
25%
Mar-07 19% 20%
19%

15% 12%
Mar-08 30% 10%

5%
Mar-09 12% 0%
1 2 3 4
 EBIT GROWTH RATE

EBIT Growth EBIT Growth Rate

Year Rate 140% 132%

Mar-05 * 120%

100%

Mar-06 132% 80%

67% Ebit Growth rate *
60%
Mar-07 67%
40% 38%

Mar-08 38% 20%

0%
Mar-09 -10% 1 2 3 4
-10%
-20%
Liquidity Ratios
 Current Ratio
Year Current Ratio Current Ratio
Mar-05 2.43 4.5

4
3.87
3.5 3.50
Mar-06 3.87 3.10
3
Current Ratio
2.5 2.43
Mar-07 3.50 2
1.81
1.5

Mar-08 3.10 1

0.5

Mar-09 1.81 0
1 2 3 4 5
 Quick Ratio
Quick Ratio
Year Quick Ratio
3.5

Mar-05 1.53 3 2.95

2.5 2.54
Mar-06 2.95 Quick Ratio

2 1.96

Mar-07 2.54 1.5 1.53

1 1.03

Mar-08 1.96 0.5

Mar-09 1.03 0
1 2 3 4 5
Leverage Ratios
Total Debt to Total Capitalization

Total Debt to Total Capitalization

Total Debt to Total 70%
Year Capitalisation
60% 61%

Mar-05 33% 50%

Total Debt to Total

Mar-06 61% 40% Capitalisation Lupin Ltd.
33%
30%
Mar-07 20%
20% 20% 19% 18%

Mar-08 19% 10%

0%
Mar-09 18% 1 2 3 4 5
 Total Debt to Equity
Total Debt to
Year Equity Total Debt to Euity
1.6
Mar-05 88.04% 141.68%
1.4

1.2
Mar-06 141.68%
1 97.31% Total Debt to Equity
88.04%
Mar-07 97.31% 0.8
73.31%
68.71%
0.6

Mar-08 73.31% 0.4

0.2
Mar-09 68.71% 0
1 2 3 4 5
Operating Efficiency Ratios
 Inventory Turnover Ratio
Inventory Turnover Ratio
5.00

Inventory 4.50 4.47

4.71

Year Turnover Ratio 4.00 4.03

Mar-05 4.47 3.50

3.31
3.43

3.00
Inventory Turnover Ratio
Mar-06 4.71 2.50

2.00
Mar-07 4.03
1.50

Mar-08 3.31 1.00

0.50
Mar-09 3.43 0.00
1 2 3 4 5
 Recievable Turnover ratio
Recievable Turnover ratio
Year Recievable Turnover ratio 3.3
3.27

3.2
Mar-05 3.06 3.15 3.15
3.1
3.06
Mar-06 3.15 3
Recievable Turnover ratio

2.9
Mar-07 2.83
2.83
2.8

Mar-08 3.15 2.7

2.6
Mar-09 3.27 1 2 3 4 5