24. FINANCIAL POSITION AND RATIO ANALYSIS. Sl.no | Particular | Current year | Two previous years separately | | | 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 | | | | | | | 2 | Net worth | | | | | | | 3 | Profit | | | | | | | 4 | Net sales | | | | | | | 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
| | | | | | | 6 | Profit as %age of capital employed | | | | | | | 7 | Profirt as % age of net worth | | | | | | | 8 | Profirt as % age of net sales | | | | | | | 9 | Profirt as % age of value addition | | | | | | | 10 | Value addition as a %age of Net Sales | | | | | | | 11 | Current assets to current liabilities | | | | | | | 12 | Net working capital in term of number of months of cost of sales excl. depreciation | | | | | | | 13 | Debt-equity ratio | | | | | | | 14 | Raw materials stock in terms of number of months of consumption | | | | | | | 15 | Stores & spares stock in terms of number of months of consumption | | | | | | | 16 | Work-in-progress stock in terms of number of months of cost of production | | | | | | | 17 | Finished goods stock in terms of number of months of cost of sales. | | | | | | |
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. |