ࡱ> wypqrstuvq` bjbjqPqP 1v::\ ~FFFF: biOOO$ hqbGlOGG#GG.HHJXޢ 91F_`@d,90i.XX,OZ@4*OOOOOOiGGGGbbb FbbbF   RATIO ANALYSIS A. LIQUIDITY RATIOS - Short Term Solvency RatioFormulaNumeratorDenominatorSignificance/Indicator1. Current RatioCurrent Assets Current LiabilitiesInventories + Debtors + Cash & Bank + Receivables / Accruals + Short terms Loans + Marketable InvestmentsSundry Creditors (for goods) + Outstanding Expenses (for services) + Short Term Loans &Advances (Cr.) + Bank Overdraft / Cash Credit + Provision for taxation + Proposed or Unclaimed DividendAbility to repay short-term commitments promptly. (Short-term Solvency) Ideal Ratio is 2:1.High Ratio indicates existence of idle current assets.2. Quick Ratio or Acid test ratioQuick Assets Quick LiabilitiesCurrent Assets Less : Inventories Less : Prepaid ExpensesCurrent Liabilities Less : Bank Overdraft Less : Cash CreditAbility to meet immediate liabilities. Ideal Ratio is 1.33:13. Absolute Cash Ratio ,(Casb+Marketable Securities) Current LiabilitiesCash in Hand + Balance at Bank (Dr.) + Marketable Securities & short term investmentsSundry Creditors (for goods) + Outstanding Expenses (for services) + Short Term Loans &Advances (Cr.) + Bank Overdraft / Cash Credit + Provision for taxation + Proposed or Unclaimed DividendAvailability of cash to meet short term commitments.4. Interval MeasureQuick Assets Cash Expenses Per DayCurrent Assets Less : Inventories Less : Prepaid ExpensesAaattalCashExpenses 365 Cash Expenses = Total Expenses less Depreciation and write offs.Ability to meet regular cash expenses.P. CAPITAL STRUCTURE RATIOS - Indicator of Financing Techniques & long-term solvency 1. Equity to Total Funds RatioShareholder's Funds Total FundsEquity Share Capital +Preference Share Capital + Reserves & Surplus Less : Accumulated LossesTotal Long Term funds employed in business = Debt+Equity.Indicates Long Term Solvency; mode of financing; extent of own funds used in operations.2. Debt Equity RatioDebt EquityLong Term Borrowed Funds, i.e. Debentures, Long Term Loans from institutionsEquity Share Capital +Preference Share Capital + Reserves & Surplus Less : Accumulated losses,if anyIndicates the relationship between debt & equity; Ideal ratio is 2:1.CAPITAL STRUCTURE RATIOS - Indicator of Financing Techniques & long-term solvency Contd... 3. Capital Gearing RatioFixed Charge Bearing Capital Equity Shareholder's FundsPreference Share Capital + Debentures + Long Term LoansEquity Share Capital + Reserves & Surplus Less: Accumulated LossesShows proportion of fixed charge (dividend or interest) bearing capital to equity funds; the extent of advantage or leverage enjoyed by equity shareholders.4. Fixed Asset to Long Term Fund RatioFixed Assets Long Term FundsNet Fixed Assets i.e. Gross Block Less: DepreciationLong Term Funds = Shareholder's funds (as in B1) + Debt funds (as in B2) _Shows proportion of fixed assets (long-termassets) financedbylong term funds. Indicates the financing approach followed by the firm i.e. conservative, matching or aggre ssive; Ideal Ratio is less than one.5. Proprietary Ratio (See Note below)Proprietary Funds Total AssetsEquity Share Capital + Preference Share Capital +Reserves &Surplus Less: Accumulated lossesNet Fixed Assets + Total Current Assets (Only tangible assets will be included.)Shows extent of owner's funds utilised in financing assets.Note : Proprietary Funds for B-5 can be computed through two ways from the Balance Sheet: Liability Route : [Equity Share Capital + Preference Share Capital + Reserves & Surplus] Less: Accumulated losses Assets Route : [Net Fixed Assets + Net Working Capital] Less: Long Term Liabilities. COVERAGE RATIOS - Ability to Serve Fixed Liabilities Debt Service Ratio CoverageEarnings for Debt Service (Interest+Instalment)Net Profit after taxation Add: Taxation Add : Interest on Debt Funds Add : Non-cash operating expenses(e.g. depreciation and amortizations) Add : Non-operating adjust ments (e.g. loss on sale of fixed assets)Interest on Debt Add:InstalmentofDebt (principal repaid)Indicates extent of current earnings available for meeting commitments and outflow towards interest and instalment; Ideal ratio must be between 2 to 3 times.2. Interest Coverage RatioEarnings before Interest & Tax InterestEarnings before Interest and Taxes =Sales Less Variable and Fixed Costs (excluding interest) (or) EAT + Taxation + InterestInterest on Debt FundIndicates ability to meet interest obligations of the current year. Should generally be greater than I.3. Preference Dividend Coverage RatioEarnings after Tax Preference DividendEarnings after Tax = EATDividend on Preference Share CapitalIndicates ability to pay dividend on preference share capital. D. TURNOVER / ACTIVITY / PERFORMANCE RATIOS i. Capital Turnover RatiozSales Capital EmployedSales net of returnsSee Note 1 below:Ability to generate sales per rupee of long-term investment. The higher the turnover ratio, the better it is.2. Fixed Asset Turnover RatioTurnover Fixed AssetsSales net of returnsNet Fixed AssetsAbility to generate sales per rupeey of Fixed Asset3. Working Capital Turnover RatioTurnover Net Working CapitalSales net of returnsCurrent Assets Less Current LiabilitiesAbility to generate sales per rupee of Working Capital.Q. Finished Goods or Stock Turnover RatioCost of Goods Sold Average StockFor Manufacturers: Opening Stock + Cost of Production Less: Closing Stock For Traders: Opening Stock + Purchases Less: Closing Stock(Opening Stock + Closing Stock) 2 or Maximum Stock + Minimum Stock 2Indicates how fast inventory is used / sold. A high turnover ratio generally indicates fast moving material while low ratio may mean dead or excessive stock.5. WIP Turnover RatioFactory Cost Average Stock of WIPMaterials + Wages + Production OverheadsOpening WIP + Closing WIP 2Indicates the WIP movement / production cycle.6. Raw Material Turnover RatioCost of Material Consumed Average StockofRMOpening Stock of RM +Purchases Less: Closing StockOpening Stock + Closing Stock 2Indicates how fast raw materials are used in production.7. Debtors Turnover RatioCredit Sales Average Accounts Receivable Credit Sales net of returnsAccounts Receivable= Debtors +B/R Average Accounts Receivable = Opening bal. + Closing bal. 2Indicates speed of collection of credit sales.8. Credito,sTurnover RatioCredit Purchases Average Accounts PayableCredit Purchases net of returns, if anyAccounts'Payable=Creditors+B/P Average Accounts Payable = Opening bal. + Closing bal. 2Indicates velocity of debt payment.Note 1 : Assets Route : Net Fixed Assets -t Net working Capital Liability Rowe : Equity Share Capital + Preference Share Capital + Reserves & Surplus + Debentures and Long Term Loans Less Accumulated Losses Less Non-Trade Investments Note 2 : Turnover ratios can also be computed in terms of days as 365 / TO Ratio, e.g. No. of days average stock is held = 365 / Stock Turnover Ratio. PROFITABILITY RATIOS BASED ON SALES I. Gross Profit RatioGross Profit SalesGross Profit as per Trading AccountSales net of returnsIndicator of Basic Profitability.2. Operating'profit ratioOperating Profit SalesSales Less cost of sales (or) Net Profit Add: Non-operating expenses Less : Non-operating incomesSales net of returnsIndicator of Operating Performance of business.3. Net Profit RatioNet Profit SalesNet ProfitSales net of returnsIndicator of overall profitability.4. Contribution Sales RatioContribution SalesSales Less Variable CostsSales net of returnsIndicator of profitability in Marginal Costing (also called PV Ratio)PROFITABILITY RATIOS - OWNER'S VIEW POINT 1. Return on Investment (ROI) or Return on Capital Employed (ROCE)Total Earnings Total Capital EmployedProfits after taxes Add: Taxation Add: Interest Add : Non-trading expenses Less : Non-operating incomes like rents, interest and dividendsAssets Route: Net Fixed Assets (including intangible assets like patents, but not fictitious assets like miscella- neous expenditure not w/of) +Net working Capital Liability Route : Equity Share Capital + Preference Share Capital + Reserves R Surplus +Debentures and Long Term Loans Less: Accumulated Losses Less: Non-Trade InvestmentsOverall profitability of the business for the capital employed; indicates the return on the total capital employed.Comparison of ROCE with rate of interest of debt leads to financial leverage. If ROCE > Interest Rate, use of debt funds is justified.2. Return on Equity ROEEarnings after Taxes Net WorthProfit After TaxesNet Fixed Assets + Net Working Capital Less: External Liabilities (long term)Profitability of Equity Funds invested in the business.3. Earnings Per Share EPS[PAT - Preference Dividend] Number of Equity SharesProfit After Taxes Lest Preference DividendEquity Share Capital Face Value per shareReturn or income per share, whether or not distributed as dividends.4. Dividend Per Share DPSDividends Number of Equity SharesProfits distributed to Equity ShareholdersEquity Share Capital Face Value per shareAmount of Profits distributed per share5. Return on Assets (ROA)Net Profit after taxes Average Total AssetsNet Profit after taxesAverage Total Assets or Tangible Assets or Fixed Assets, i.e. IA of Opening and Closing BalanceNet Income per rupee of average fixed assets.Ilustration 1 : Ratio Computation from Financial Statements From the following annual statements of Sudharshan Ltd, calculate the following ratios : (a) GP Ratio : b) Operating Profit Ratio ; (c) Net Profit Ratio ; (d) Current Ratio ; (e) Liquid Ratio (f) Debt Equity Ratio ; g) Return on Investment Ratio ; (h) Debtors Turnover Ratio ; (i) Fixed Assets Turnover Ratio. Trading and Profit and Loss Account for the year ended 31st March ParticularsAmt.ParticularsAmt.To Materials Consumed:By Sales85,000Opening Stock - 9,050By Profit on Sale of Investments600Purchases - 54,525 63,575By Interest on Investments300Closing Stock - (14,000) To Carriage Inwards49,5751,425To Office Expenses15,000To Sales Expenses3,000To Financial Expenses1,500To Loss on Sale of Assets400To Net Profit15,000Total85,900Total85,900Balance Sheet as at 31st March LiabilitiesAmt.AssetsAmt.Share Capital: 2000 equity shares ofFixed Assets :Rs.10 each fully paid up20,000Buildings15,000Reserves3,000Plant8,000Profit & Loss Account6,000Current Assets:Secured Loans6,000Stock in Trade14,000Bank Overdraft3,000Debtors7,000Sundry Creditors:Bills Receivable1,000For Expenses2,000Bank Balances3,000For Others8,000Total48,000Total48,000 illustration 2 : Computing ACP Calculate the Average Collection Period from the following details by adopting a 360-day year. Average Inventory - Rs.360000 (b) Debtors - Rs.240000 (c) Inventory Turnover Ratio - 6 (d) GP Ratio - 10% (e) Credit Sales to Total Sales - 20% Illustration 3 : PE Ratio Computation - Calculate P/E Ratio from the following information : Equity Share Capital (of Rs.20 each) - Rs.50 lakhs Fixed Assets - Rs.30 lakhs Reserves and Surplus - Rs.5 lakhs Investments - Rs.5 labs Secured Loans at 15% - Rs.25 lakhs Operating Profit (subject to Tax of 50%) - Rs.25 lakhs Unsecured Loans at 12.5% - Rs.10 lakhs Market Price per share - Rs.50 Illustration 4 : Statement of Proprietary Funds From the following information relating to a Limited Company, prepare a Statement of Proprietors' Funds. Current Ratio - 2 Liquid Ratio - 1.5 Fixed Assets / Proprietary Funds - 314 There are no long-term loans or fictitious assets. Illustration 5 : Statement of Proprietary Funds Working capital of a company is Rs. 1,35,000 and current ratio is 2.5. Liquid ratio is 1.5 and the proprietary ratio 0.75. Bank Overdraft is Rs.30,000 there are no long term loans and fictitious assets. Reserves and surplus amount to Rs. 90,000 and the gearing ratio [Equity Capital/Preference Capital] is 2. From the above, ascertain : (i) Current assets (ii) Current liabilities (iii) Net block (iv) Proprietary fund(v) Quick liabilities (vi) Quick assets (vii) Stock and (viii) Preference and equity capitalAlso draw the statement of property Fund Illustration 6 : Balance Sheet Preparation Based on the following information, prepare the Balance Sheet of Star Enterprises as at 31st December Current Ratio - 2.5 Cost of Goods Sold to Net Fixed Assets - 2 Liquidity Ratio - 1.5 Average Debt Collection Period - 2.4 months Net Working Capital - Rs.6 lakhs Stock Turnover Ratio 5 Fixed Assets to Net Worth - 0.80 Gross Profit to Sales - 20% Long Term Debt to Capital and Reserves - 7/25 Illustration 7: Balance Sheet Preparation From the following information relating to Wise Ltd., prepare its summarized Balance Sheet. Current Ratio 2.5 Sales / Debtors Ratio 6.0 Acid Test Ratio 1.5 Reserves / Capital Ratio 1.0 Gross Profile to Sales Ratio 0.2 Net Worth / Long Term Loan Ratio 20.0 Net Working capital to Net Worth Ratio 0.3 Stock Velocity 2 months Sales / Net Fixed Assets Ratio 2.0 Paid up share Capital Rs. 10 lakhs Sales / Net Worth Ratio 1.5 Illustration 8 : Balance Sheet Preparation From the following information of Wiser Ltd, prepare its proforma Balance Sheet if its sales are Rs.l6 lakhs. Sales to Net Worth - 2.3 Current Ratio - 2.9 times* fitness Current Liabilities to Net Worth - 42% Sales to Closing Inventory - 4.5 times* Total Liabilities to Net Worth - 75% Average Collection Period - 64 days [*- Ratio figures are recast in a more understandable way) Illustration 9: Balance Sheet Preparation From the following information and ratios, prepare the profit and Loss Account and Balance Sheet of M/s. Sivaprakasam & co., an export Company [Take 1 year = 360 days] Current Assets to Stock - 3:2 Fixed Asset Turnover Ratio - 1.20 Current Ratio - 3.00 Total Liabilities to Net Worth - 2.75 Acid Test Ratio = 1.00 Net Working Capital - Rs.10 lakhs Financial Leverage - 2.20 Net Profit to Sales - 10% Earnings Per Share (each of Rs.10) - Rs.10.00 Variable Cost - 60% Book Value per share - Rs.40.00 Long Term Loan Interest - 12% Average Collection Period - 30 days Taxation NIL Stock Turnover Ratio - 5.00 Illustration 10 : Financial Statements Preparation From the following information of Sukanya & Co. Ltd, prepare its financial statements for the year just ended. Current Ratio - 2.5 Working Capital - Rs.1,20,000 Quick Ratio - 1.3 Bank Overdraft - Rs.15,000 Proprietary Ratio [Fixed Assets/Proprietary Fund] - 0.6 Share Capital - Rs.2,50,000 Gross Profit - 10% of Sales Closing Stock - 10% more than Opening Stock Debtors Velocity - 40 days Net Profit - 10% of Proprietary Funds Sales - Rs.7,30,000 Illustration 11 : Financial Statements Preparation Below is given the Balance Sheet of Sunrise Ltd., as on 31st March, 20X1: LiabilitiesRs.AssetsRs.Share Capital:Fixed Assets14% Preference Shares1,00,000At Cost 5,00,000Equity Shares2,00,000Less : Depreciation 1,60,000 Stock in trade3,40,000General Reserves40,00060,00012% Debentures60,000Sundry Debtors80,000Current Liabilities1,00,000Cash20,000Total5,00,000Total,5,00,000 The following information is available : Fixed assets costing Rs.1,00,000 to be installed on 1st April, 20X1 and would become operative on that date, payment is required to be made on 31st March, 20X2. The Fixed Assets-Turnover Ratio would be 1.5 (on the basis of cost of Fixed Assets). The Stock-Turnover Ratio would be 14.4 (on the basis of the average of the opening and closing stock). The break-up of cost and profit would be as follows : Materials - 40%; Labour - 25%; Manufacturing Expenses - 10%; Office and Selling Expenses - 10%: Depreciation - 5%; Profit - 10% and Sales - 100% The profit is subject to interest and taxation @ 50%. Debtors would be 1/9th of sales. Creditors would be 1/5th of materials cost. A dividend @ 10% would be paid on equity shares in March 20X2. Rs. 50,000, 12% debentures have been issued on April 1, 20X1. Prepare the forecast Balance Sheet as on 31st March 20X2. Illustration 12 : Use of Ratios and Ratios as Indicators. Indicate the accounting ratios that will be used by each of the following: A Long Term Creditor interested in determining whether his claim is adequately secured. A Bank which has been approached by the Company for Short Term Loan / Overdraft A Shareholder who is examining his portfolio and who is to decide whether he should hold or sell hi: shares in a Company. Which accounting ratio will be useful in indicating the following symptoms ? May 1993 (F) Low capacity utilisation Falling demand for the product in the market Inability to pay interest Borrowing for short term and investing in long-term assets Large inventory accumulation in anticipation of price rise in future Inefficient collection of debtors Inability to pay dues to financial institutions Return of shareholder's funds being much higher than the overall return of investment Liquidity crisis Increase in average credit period to maintain sales in view of falling demand Illustration 13 : Comprehensive ROI Analysis - Dupont Chart - The Financial Statements of Excel AMP Graphics Limited are as under : Balance Sheet as at December 31, 2001 -Particulars2001 (Rs. in Crores)2000 (Rs. in Crores)Sources of Funds Shareholders Funds1,121 8,950 - 74 17110,071 24593I 7,9998,930 374Equity Capital Reserves and Surplus Loan Funds259 - 115Secured Loans Finance Lease obligations Unsecured LoansTotal10,3169,304Application of Funds : Fixed Assets6,667 3, 150 3,517 27 2,709 9,468 3,206 2, 043 17, 426 10,109 513 10,622 (320)3,544 288 6,804 (320)5,747 2, 56 3,186 28 2,540 9,428 662 1 ,712 14,342 7,902 572 8, 4743,214 222 5,868 -Gross Block Less : Depreciation Net Block Capital Work in progress InvestmentsCurrent Assets, Loans & AdvancesInventories Sundry Debtors Cash and Bank Balances Loans and Advances Less : Current Liabilities Provisions Net Current Assets Net Deferred Tax Liability-Total10,3169,304 Profit and Loss Account for the year ended December 31, 2001 December 31, 2000 Income : Sales and Services Other Income23,436 32023,75617,849 30618,155Expenses : Cost of Materials Personnel Expenses Other Expenses Depreciation Less : Th. from Revaln. Res. Interest41915,179 2,543 3,54621,84438310,996 2,293 2,81516,569- (7) =412 164- (6) =377 88Profit Before Tax1,9121,586Provision for Tax : Current Tax450 (6)444371 -371Deferred TaxProfit After Tax1,4681,215 Compute and analyse the Return on Capital Employed (ROCE) in a Du-pont Control Chart Framework. Compute and analyse the average inventory holding period and average collection period. Compute and analyse the Return on Equity (ROE) by brining ourclearly the impact of financial leverage SOLUTION: I Sudharshan Limited (Rs.) (a) Gross Profit Ratio = Gross Profit / Sales = 40% (b) Operating Profit Ratio = Operating Profit / Sales= [15,000+400 600 300] / 85,000 = 17.06% Net Profit Ratio = Net Profit / Sales = 15, 000 / 85,000 =17.65% (d) Current Ratio = Current Assets / Current Liabilities = 25,000 / 13,000 = 1.92 Current Assets = Stock Debtors Bills receivable + Bank = 14,000+7,000+1,000+3,000 =25,000 Current Liabilities = Sunday Creditors for expenses & Others + Bank overdraft = 2,000+8,000+3,000 =13,000 (e) Liquid Ratio = Quick Assets / Quick Liabilities = 11,000/ 10,000 = 1.1 times Quick Assets = Current assets Stock= 25,000 14,000= 11,000 Quick Liabilities = Current Liabilities Bank overdraft = 13,000 3,000= 10,000 (t) Debt Equity Ratio = 6,000 / 29,000=0.21 times Debt = Secured loans = 6,000 Equity = Equity share capital + Reserves + P & L account 20,000 + 3,000 + 6,000= 29,000 (g) Return on Investment = Return / Capital Employed= 14,500 / 35,000 = 41.43% Return = Net profit + Loss on sale of assets - Profit on sale of investments - Interest on investments = 15,000 + 400 - 600 - 300= 14,500 Capital employed = Debt + Equity = 6,000 + 29,000 =35,000 (h) Debtors Turnover = Sales / Average Receivables = 85,000 / [7,000 + 1,000] =10.625 times (i) Fixed Assets Turnover = Turnover / Fixed Assets = 85,000 / [15,000 + 8,000] =3.69 times II. SOLUTION : (Rs.) (a) Inventory Turnover = Cost of goods sold / Average inventory= 6 times Average inventory (given) = 3,60,000 Therefore Cost of goods sold = 3,60,000 X 6 = 21,60,000 Gross profit ratio = 10% Therefore cost of goods sold = 90% Hence sales = 21,60,000 / 90% = 24,00,000 Credit sales = 20% of 24,00,000 = 4,80,000 (d) Debtors Turnover = Credit sales / Average debtors = 4,80,000 / 2,40,000 Average Collection period = 360 / Debtors turnover III. Solution Particulars(Rs. in lakhs)Operating profit25.00Less :Interest on loans25 lakhs x 15 %3.7510 lakhs x 12.5%1.25Profit before tax20.00Less :Tax @ 50%10.00Profit after tax10.00Number of equity shares= (50 lakhs / Rs.20)250000Earnings per share= PAT / Number of sharesRs.4.00Price Earnings Ratio= Market price / EPS (50/4)12.5% IV. SOLUTION Current ratio Working, capital Therefore current liabilities =75,000 Current assets =2*75, 000=1,50000 Quick ratio = Quick Assets / Quick liabilities = 1.5 Times Current Assets Stock / Current Liabilities Overdraft = 1.5 Times =1,50,000-Stock / 75000 10000=1.5 Therefore stock 1,50,000 - (1.5 x 65,000) Since there are no loans or fictitious assets, Capital employed = Proprietary fund = Fixed Assets +Working Capital Proprietary Fund= Fixed Assets +75000 Proprietary Fund = 3/4th of Proprietary Funds + 75000 1/4th Proprietary Fund = 75000 Therefore Proprietary Fund = 75000 * 4 = 3,00,000 Reserves and Surplus = 50000 Therefore Share Capital = 3,00,000 50,000 = 2,50,000 Fixed Assets = 3,00,000 X = 2,25,000 Statement of Proprietary Fund Sources Share Capital 2,50,000 Reservres and Surplus 50,000 3,00,000 Application Fixed Assets 2,25,000 Current Assets - Stock 52,500 Others 97,500 1,50,000 Less: current Liabilities - Bank Overdraft 10,000 - Others 65,000 (75000) 3,00,000 SOLUTION : V= = = = =(Rs.) 1,35,000 2.5 times 1,35,000 90,000 2,25,000 1.5 times 1.5 1,35,000 0.75 times(a) (h) (elWorking Capital = Current ratio = =Current assets - Current liabilities Current assets / Current liabilitiesCurrent assets = 2.5 Current liabilities= 2.5 Current liabilities - Current liabilitiesTherefore Current liabilities = Current assets = Quick ratio Therefore Stock Proprietary ratio1,35,000 / 1.5 90,000 X 2.5 Current assets - Stock / Current liabilities - Bank OD 2,25,000 - Stock / 90,000 - 30,000 2,25,000 -(1.5 X 60,000) Proprietary funds / Total AssetsSince there are no loans and fictitious assets,Capital employed = 0.75 (Fixed assets + current assets) 0.75 (Fixed assets + 225000) 0.75 Fixed assets + 168750 0.25 Fixed assetsProprietary funds = Fixed assets + Working Capital = Fixed assets + Working Capital = Fixed assets + 1,35,000 = Fixed assets+ 1,35,000=33,750= 1,68,750 - 1,35,000Therefore fixed assets= 33,750 X 0.25=1,35,000Therefore total assetsFixed Assets + Current assets 1,35,000 + 2,25,0003,60,000Proprietary fund0.75 X 3,60,0002,70,000Proprietary fundCapital + Reserves2,70,000Therefore CapitalCapital + 90,000 2,70,000 - 90,0001,80,000Ratio of Equity: Preference2:1Equity Capital =2 / 3 X 1,80,0001,20,000Preference Capital =1 / 3 X 1,80,00060,000 Statement of proprietary Funds SourcesEquity Capital1,20,000Preference Capital60,000Reserves & Surplus90,0002,70.000ApplicationNet Fixed Assets1,35,000Current Assets- Stock1,35,000- Others90,0002,25,000Less : Current Liabilities - Bank overdraft `30,000- Others60,000(90,000)2,70,000 SOLUTION: VI LiabilitiesAmt.AssetsAmt.Share Capital & Reserves (h) Long term debt (i) Current Liabilities (b)12.50 3.50 4.00Fixed Assets (f) Current Assets Stock (c) Debtors (g) Bank (10.00 - 9.00) (b/f)4.00 5.00 1.0010.00 10.00Total20.00Total20.00 Workings Current ratio : Current Assets / Current Liabilities Therefore Current Assets = 2.5 Current Liabilities = 2.5 Times Net Working capital = current Assets Current Liabilities = 2.5 Times Current Liabilities Current Liabilities Current Liabilities = 6.00 / 1.5 = 4.00 Therefore Current Assets = 4.00 X 2.5 = 10.00 Quick Ratio = Current Assets - Stock / Current Liabilities =10.00-(1.5X4.00) Therefore Stock= 4.00 Stock turnover ratio = Cost of goods sold / average stock = 5 Times Cost of goods sold = 4.00 X 5 = 20.00 Gross profit = 20% of sales = Cost of goods sold = 80% of sales = 20.00 Therefore Sales = 20.00 / 80% = 25.00 Cost of goods sold / net fixed assets = 2 Times Net Fixed Assets= 20.00 / 2 = 10.00 Average Collection Period = 2.4 months Therefore Debtors = 25.00 X 2.4 /12 = 5.00 Fixed Assets / Net worth = 0.80 Times Therefore Net worth = 10.00 / 0.80 = 12.50 Long term Debt / capital & reserves = 7 / 25 Therefore Long term Debt = 12.50 X 7 / 25 = 3.50 Solution VII Wise Limited Balance Sheet (Amounts in Rs. lakhs) LiabilitiesAmt.AssetsAnn.Share Capital (given)10.00Fixed Assets (1)15.00Reserves (a)10.00Current AssetsLong term loans (c)1.00Stock (h)4.00Current Liabilities (j)4.00Debtors (e)5.00Bank (10.00 - 9.00) (b/f)1.0010.00Total25.00Total25.00(Rs. in lakhs) Workings Reserves / Capital = 1 Time Capital = 10 lakhs Therefore Reserves = 10.00 Net worth = Capital + Reserves = 20.00 Net worth / Long term loan = 20 Times Therefore Long term Loan = 20.00/20 = 1.00 Sales / Net worth = 1.5 times Therefore Sales = 1.5 X 20.00 = 30.00 Sales / Debtors = 6 times Therefore Debtors = 30.00 / 6 = 5.00 Gross Profit Ratio = 20% of Sales = 20% X 30.00 = 6.00 Cost of goods Sold = 30.00 6.00 (Sales GP) = 24.00 Stock Velocity = Cost of Goods Sold / Average Stock =6 Times Therefore Average Stock = 24.00/6.00 = 4.00 Net working capital / Net worth = 0.3 Times Net working capital = 20.00 X 0.3 = 6.00 Net working capital = Current Assets Current Liabilities = 6.00 Current Ratio = Current Assets / Current Liabilities = 2.5 times Current Assets = 2.5 Current Liabilities Net working capital = 2.5 Current Liabilities - Current Liabilities = 6.00 Current Liabilities = 6.00 / 1.5 Hence Current Assets = 4.00 X 2.5 = 10.00 Acid Test Ratio = Current Assets Stocks -------------------------------------------- = 1.5 Times Current Liabilities Bank Overdraft = (10.00 4.00) / (4.00 Bank Overdraft) = 1.5 Therefore Bank overdraft = (1.5 X 4.00) 6.00 = Nil Sales / Net fixed assets = 2 Times Therefore Net fixed assets = 30.00 / 2 = 15.00 SOLUTION. VIII Wiser Limited Balance Sheet LiabilitiesAmtAssetsAmtNet worth (a)6,95,652Fixed Assets (bal.fig)3,70,086Term liabilities (d)2,29,565Current AssetsCurrent liabilities (b)2,92,174Stock (f)3,55,556Debtors (g)2,80,548Bank (h)2,11,201Total12,17,391Total12,17,391Workings :(Rs)(a)Sales / Net worth = 2.3 times Sales = 16,00,000 Therefore Net worth 16,00,000 / 2.36,95,652(b)Current Liabilities = 42 % of Net worth = 42% X 6,95,6522,92,174 (c)Total Liabilities = 75% of Net worth = 75% X 6,95,6525,21,739(d)Therefore Term Liabilities-Debt = (c) - (b)2,29,565(e)Current Ratio Current Assets / Current Liabilities2.9 timesCurrent Assets 2.9 X 2,92,1748,47,305(f)Sales / Inventory = 4.5 times Sales = 16,00,000 Therefore Inventory 16,00,000 / 4.5 =3,55,556(g)Average Collection period =64 daysTherefore Debtors = 16,00,000 X 64 / 365 =2,80,548(h)Cash and Bank = Current Assets - Stock - Debtors2,11,201=8,47,305 - 3,55,556 - 2,80.548 = SOLUTION. IX Sivaprakasam and Co. Balance Sheet LiabilitiesAmt.AssetsAmt.Share Capital (I)5.00Fixed Assets (f)41.67Reserves & Surplus (m)15.00Current Assets12 % Term loan (i)50.00Stock (c)10.00Current Liabilities (b)5.00Debtors (g)4.17Others (15.00 - 14.17)0.83Other Assets (bal.fig)18.33Total75.00Total75.00 Workings Current Ratio Hence = Current Assets / Current Liabilities = 3 Times = Current Liabilities= 3 Current Liabilities Net Working Capital = Current Assets Current Liabilities = 10.00 = 3 Current Liabilities Curretn Liabilitites = 10.00 Current Liabilitites =10.00 / 2 = 5.00 Therefore Current Assets = 5 X 3 = 15.00 Current Assets / Stock = 3/2 Therefore Stock = 15.00 X 2/3 = 10.00 = Acid test Ratio = Current Assets Stock / Current Liabilities = 1 Time Therefore Bank overdraft = Nil Stock Turnover Ratio = Current Assets Stock / Current Liabilities = I Time Therefore Sales = 5 X 10.00 = 50.00 Fixed Assets Turnover Ratio = Turnover / Fixed Assets = 1.2 times Therefore Fixed Assets = 50.00 / 1.2 = 41.67 Average Collection Period = 30 days Therefore Debtors = Sales X 30 / 360 = 50.00 X 30 / 360 = 4.17 Profit and Loss Account Sales50.00Less Variable Costs @ 60 %30.00Contribution20.00Less : Fixed Costs(bal. fig)9.00EBIT(h)1 l .00Less: Interest6.00EBT (10% of sates) Less : Tax10% X 50.005.00 NilEAT5.00(h)Financial LeverageEBIT / EBT2.2EBIT2.2 x 5.0011.00(r) u)Long term loan Total LiabilitiesInterest / Interest Rate= 6.00 /12%50.00= Term liabilities + Current Liabilities= 50.00 + 5.00=55.00Total Liabilities / Net worth=2.75 timesTherefore Net worth= 55.00 / 2.75=20.00(k)Number of Equity Shares= Net worth / Book value per share= 20.00 / 40 50000 shares(I)Share Capital= 50000 shares x Rs.l0=5.00(m)Therefore Retained earnings= 20.00 - 5.00=15.00 SOLUTION. X Sukanya & Co. Profit and Loss Account ParticularsAmt.ParticularsAmt.To Opening Stock (d)1,05,000By Sales (given)7,30,000To Purchases (bal.fig)6,67,500By Closing Stock (c)1,15,500To Gross Profit (10 %)73.0008,45,5008,45,50QTo Expenses (Bal. fig.)43,000By Gross Profit b/d73,000To Net profit (h)30,000Total73,000Total73,000 Balance Sheet LiabilitiesAmtAssetsAmtShare Capital (given)2,50,000Fixed Assets (g)1,80,000Reserves & Surplus (3,00,000 2,50,000)50,000(Total Proprietary Funds = 3,00,000)Current AssetsCurrent liabilitiesStock (c)1,15,500Bank overdraft (given)15,000Debtors (e)80,000Others (80,000 - 15,000)65,000Bank (2,00,000 - 1,95,500)4,500Total3,80,000Total3,80,000 Workings :(Rs.)(a)Working CapitalCurrent Assets - Current Liabilities =1,20,000(b)Current Ratio ThereforeCurrent Assets / Current Liabilities = Current Assets = 2.5 Current Liabilities2.5 timesHence2.5 Current Liabilities - Current Liabilities1,20,000Current Liabilities1,20,000 / 1.580,000Current Assets80,000 X 2.52,00,000(c)Quick RatioQuick Assets / Quick Liabilities Current Assets - Closing Stock Current Liabilities - Bank overdraft 2,00,000 - Closing Stock 80,000 - 15,0001.3 times1.3 timesTherefore Closing Stock2,00,000 - (1.3 X 65,000)1,15,500(d)Closing StockOpening Stock + 10 %1,15,500Therefore Opening stock1,15,500/ 110%1.05,000(e)Debtors Velocity40 daysTherefore Closing Debtors =7,30,000 X 40 / 36080,000(1)0.60Fixed Assets / Proprietary FundTherefore = Working Capital / Proprietary Fund0.40Therefore Proprietary Fund = Working Capital / 0.4 = 1,20,000 / 0.43,00,000(g)Fixed Assets = Proprietary Fund X 0.6 = 3,00,000 X 0.61,80,000(h)Net Profit 10% of Proprietary Funds = 3,00,000 X 10%30,000 SOLUTION XI Sunrise Limited Profit & Loss Appropriation AccountPBIT (10% of 9,00,000)90,000Less :Debenture Interest(i)13,200PBT76,800Less :Tax Provision @ 50%38,400PAT38,400Less:Preference & Equity Dividendj)34,000Transferred to Balance Sheet4,400 Balance Sheet LiabilitiesAmt.AssetsAmt.Share CapitalFixed Assets - Gross 6,00,000Equity Capital2,00,000Less: Depreciation 2,05,0003,95,00014% Preference Capital1,00,000Current AssetsReserves & SurplusStock (f)33,750P & L appropriation account4,400Debtors (g)1,00,000General Reserve40,000Cash & Bank (bal. fig)36,050Secured loans - 12% Debentures1,10,000Current LiabilitiesCreditors (h)72,000Tax provision38,400Total5,64,800Total5,64,800Workings : (a) Cost of fixed assets = Opening Balance + Purchases = 5,00,000 +1,00,000 = 6,00,000 Fixed Assets Turnover = Sales / Gross Fixed Assets = 1.5 Times Sales = 1.5 X 6,00,000 = 9,00,000 Percentage Analysis of sales ParticularsMaterialsLabourManufacturing OverheadsOffice OverheadsDepreciationPBITPercentage40%25%10%10%5%10%Amount in Lakhs3.62.250.900.900.450.90 (d)Net block of Fixed AssetsGross Block - Depreciation 6,00,000 - (1,60,000 + 45,000) =3,95,000(e)Cost of Goods SoldMaterial + Labour + Manufacturing Overheads 3,60,000 + 2,25,000 + 90,000 =6,75,000(f)Stock TurnoverCost of goods sold Average Stock = 6,75,000/14.4 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