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Ratio analysis
Current Ratio =Current Assets Current liabilities Year 2009 = 18008.67 = 5.70 3158.39 Year 2010 = 18810.87 = 5.40 3483.03
Return on Capital Employed = Net Profit Before Tax, Interest and Preference _________________Dividend_ *100 Capital Employed
Year 2009 = 2769.48 100 = 22.38% 12374.83 Year 2010 = 1941.72 100 = 15.13% 12830.01
Return on Proprietors Fund = Net Profit After Tax and Interest But before Preference dividend *100 Proprietors Fund
Year 2009 = 1577.58 100 = 12.75% 12374.83 Year 2010 = 765.06 100 = 5.96% 12830.01
Return on Equity Shareholders Fund = Net Profit After Tax Preference ___________Dividend________ Equity Share Capital
Year 2009 = 1577.58 = 4.64 339.44 Year 2010 = 765.06 339.48 = 2.25
Return on Total Resources = Net Profit ______Before Interest and Tax______ Total Assets
Year 2009 = 2769.48 = 0.40 6891.58 Year 2010 = 1941.72 = 0.27 7179.48
Gross-Profit Ratio= Gross Profit *100 Net Sales Year 2009 = 71,183,000 *100 = 68% 104,314,000