24. FINANCIAL POSITION AND RATIO ANALYSIS.
Sl.no |
Particular |
Current year |
Two previous years separately |
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Product under reference |
Factory as a whole |
Company as a whole |
Product under reference |
Factory as a whole |
Company as a whole |
1 |
Capital employed |
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2 |
Net worth |
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3 |
Profit |
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4 |
Net sales |
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5 |
Operating expensed as a percentage of net sales.
- Material cost
- Factory overheads
- Royalty on production, if any
- Salaries & wages
- Research and development expenses
- Quality control
- Administrative overheads
- Selling & distribution
- Interest
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6 |
Profit as %age of capital employed |
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7 |
Profirt as % age of net worth |
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8 |
Profirt as % age of net sales |
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9 |
Profirt as % age of value addition |
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10 |
Value addition as a %age of Net Sales |
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11 |
Current assets to current liabilities |
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12 |
Net working capital in term of number of months of cost of sales excl. depreciation |
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13 |
Debt-equity ratio |
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14 |
Raw materials stock in terms of number of months of consumption |
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15 |
Stores & spares stock in terms of number of months of consumption |
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16 |
Work-in-progress stock in terms of number of months of cost of production |
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17 |
Finished goods stock in terms of number of months of cost of sales. |
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Notes:
(a) Figures given for the company as a whole against serial number 1,2,3 and 4 shall be, duly reconciled with the financial accounts of the company.
(b) The figures given for the product against serial number 1,2,4 and 5 shall be, duly reconciled with the cost accounts of the company.
(c) Figures given for the factory as a whole against serial number 1,3,and 4 shall be,duly reconciled with the financial accounts of the company.
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