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Current assets
Current ratio =
Current liabilities
(in crores)
Seria computation results
l no
1. 1013.49/2052.82 0.49:1
Liquid asset
Liquid asset =
Current liabilities
(in crores)
Seria computation results
l no
1. 696.39/2052.82 0.34:1
(in crores)
Seria computation results
l no
1. 9783.80/321.96 30.38
(Where total sales has been assumed as credit sales and average debtors is
equal to opening debtor + closing debtor /2)
(in crores)
Seria computation results
l no
1. 12319.12/223.69 55.07
(assuming that sales are made through-out the year, and the year consists of
360 days)
(in crores)
Seria computation results
l no
1. (149.94/12319.12)*360 4.38 days
(Where total purchases has been assumed as credit purchases and average
creditors is equal to opening creditor + closing creditor /2)
(in crores)
Seria computation results
l no
1. 9793.50/729.55 13.42 times
Net sales
Working capital turn-over ratio =
Net working capital
(in crores)
Seria computation Results
l no
1. 12319.12/(1039.43) (11.85)
Debt capital
Debt-equity ratio =
Equity capital
(in crores)
Seria computation Results
l no
1. 78.49/3800.75 0.02:1
(in crores)
Seria computation results
l no
1. (1694.25/3800.75)*100 45%
Current asset
Current asset to equity fund =
Shareholder’s fund
(in crores)
Seria computation results
l no
1. (1013.49/3800.75)*100 27%
(in crores)
Seria Computation results
l no
1. (1781.46/3800.75)*100 47%
(in crores)
Seria Computation results
l no
1. (1281.76/12319.12)*100 10.4%
(in crores)
Seria Computation results
l no
1. (1281.76/3800.75)*100 33.75%
(in crores)
Seria Computation results
l no
1. (1281.76-0/39.94) 32.09
(in crores)
Seria Computation results
l no
1. (10770.93/12319.12) *100 87%
(in crores)
Seria Computation results
l no
1. 12817600000/199687500 Rs.63.15
(in crores)
Seria Computation results
l no
1. 1281.76/4390.89 0.29:1
(in crores)
Seria Computation results
l no
1. 1625.35/63.15 25.73
1. Liquidity position: - these are the ratios which measures the short-
term solvency or financial position of a firm. These ratios are
calculated to comment upon the short-term paying capacity of a
concern or the firm’s ability to meet its current obligations.
The various liquidity ratios are current ratio & liquid ratio.
These ratio shows that the short-term repaying capacity of the firm is
very poor, hence the organization should employ more fund in
working capital to have uninterrupted flow of production process and
try to follow the moderate working capacity in order to have a
balance between liquidity and profitability. Moreover this may also
affect the solvency position of the firm if the keep on following policy.