Professional Documents
Culture Documents
2006
LIQUIDITY RATIOS
Current ratio
Quick ratio
Cash ratio
Interval measure
LEVERAGE RATIOS
Debt ratio
Debt-equity ratio
Capital Employed to net worth Ratio
Interest Coverage Ratio
ACTIVITY RATIOS
Inventory turnover ratios
Debtors turnover ratio
Average collection Period
ASSET TURNOVER RATIO
i.Net asset turnover ratio
ii.Total assets turnover ratio
iii.fixed asset turnover ratio
iv.current assets turnover ratio
v.working capital turnover ratio
PROFITABILITY RATIOS
a.Profitability in relation to sales
i.PBDITA/SALES
i.a. gross profit margin
i.b. Net profit margin
ii.PBT/SALES
iii.Operating expense Ratio
2007
1.49 1.65
0.42 0.46
2.11 2.14
62.34 60.15
0.02
0.01
1
###
0.02
0.02
1
###
2008
2009
2010
0.02
0.02
1
###
0.01 0.01
0.01 0.01
1
1
### 85.88
1.63
1.26
3.43
3.1
9.42
1.57
1.31
3.24
3.05
7.7
1.49
1.27
2.75
3.23
9.64
1.37 1.48
1.22 1.17
2.68 2.83
2.92 3.12
7.11 49.22
DAYS
TIMES
TIMES
DAYS
1.34
0.81
0.38
0.18
1.47
0.91
0.47
0.18
1.36
0.66
0.3
0.19
1.22
0.76
0.35
0.2
1.24
0.76
0.82
0.18
LEVERAGE RATIOS
Debt ratios
0.97
debt equity ratios
1.35
Capital employed to net worth 1.38
Interest coverage ratios
1.84
1.18
1.78
1.5
1.86
1.18
1.81
1.53
2.15
0.98
1.57
1.59
1.7
0.93
1.28
1.37
2.61
ACTIVITY RATIOS
Inventory turnover ratio
17.15 18.52 10.41 15.95 17.63
Debtor turnover ratio
20.31 19.9 20.66 19.87 21.81
Average collection period
17.72 18.09 17.42 18.11 16.5
Assets turnover ratio
1. Net asset turnover ratio
4.76 4.71 4.85 5.81 4.82
2. total asset turnover ratio
2.53 2.47 2.08 2.32 2.24
3. Fixed asset turnover ratio
7.41 8.22 9.44 8.85 6.69
4. Current asset turnover ratio 3.44 3.53 2.67 3.14 3.38
5. Working capital turnover ratio13.3 11.02
10 16.95 17.28
PROFITABILITY RATIOS
1. In relation to sales
a) PBDITA/Sales
0.04
b) PBT/Sales
0.02
c) Operating expenses ratios
0.96
2. In relation to investment
a) ROI
0.04
b) ROE
0.1
c) EPS
1.31
d) Dividend per share
e) Dividend payout ratio
f) Dividend yield ratio
g) Earning yield ratio
h) Price earning ratio
i) MV/BV ratio
7.58
0.04
0.02
0.96
0.04
0.02
0.95
0.03
0.01
0.96
0.06
0.11
3.13
1.07
0.35
0.15
0.04
0.02
0.96
0.24
MARICO LTD
2006
2007
2008
2009
2010
1.34
0.63
0.35
0.14
0.73
0.28
0.15
0.12
0.93
0.4
0.25
0.14
1.2
0.45
0.33
0.16
1.16
0.46
0.47
0.18
LEVERAGE RATIOS
Debt ratio
Debt-equity ratio
Capital Employed to net worth Ratio
Interest Coverage Ratio
0.46
0.92
1.77
21.27
0.47
1.31
1.01
7.95
0.49
1.14
1.35
8.63
0.4
0.83
1.29
8.46
0.36
0.68
1.15
16.12
ACTIVITY RATIOS
Inventory turnover ratios
Debtors turnover ratio
Average collection Period
10.7
24.62
14.62
8.39
30.24
11.9
8.48
37.99
9.47
8.22
37.42
9.62
6.36
25.73
13.99
2.33
1.73
2.99
4.12
10.64
4.96
2.61
7.41
4.03
14.97
3.47
2.26
5.58
3.79
9.17
3.17
2.24
6.03
3.57
6.69
2.8
1.95
5.49
3.03
5.73
0.13
0.09
0.08
0.33
0.14
0.09
0.07
0.58
0.14
0.11
0.09
0.54
0.11
0.09
0.08
0.42
0.13
0.11
0.88
0.36
31.34
22.01
1.49
6.2
4.16
0.62
0.14
6.71
0.21
41.81
28.89
1.85
0.66
0.35
0.66
1.85
0.54
0.33
56.93
46.69
2.77
0.66
0.24
0.66
2.77
0.36
0.22
51.73
39.38
3.09
0.66
0.21
0.66
3.09
0.32
0.15
43.41
35.89
3.83
0.66
0.17
0.66
3.83
0.26
0.11
LIQUIDITY RATIOS
Current ratio
Quick ratio
Cash ratio
Interval measure
PROFITABILITY RATIOS
a.Profitability in relation to sales
i.PBDITA/SALES
i.a. gross profit margin
i.b. Net profit margin
ii.PBT/SALES
iii.Operating expense Ratio
b.Profitability in relation to investment
i. Return on investment
ii. Return on equity
iii. Earning per share
iv. Dividend per share
v. Dividend pay out ratio
vi. Dividend yield
vii. Earnings yield
viii. Price earning ratio
ix. MV/BV ratio
INDUSTRY
2006
2007
2008
2009
2010
LIQUIDITY RATIOS
Current ratio
Quick ratio
Cash ratio
Interval measure
1.18
0.52
0.58
0.22
1.27
0.58
0.61
0.24
1.27
0.56
0.55
0.02
1.27
0.57
0.44
0.24
1.25
0.58
0.52
0.25
LEVERAGE RATIOS
Debt ratio
Debt-Equity ratio
Capital Employed to net worth Ratio
Interest Coverage Ratio
0.51
0.78
1.38
5.73
0.55
0.93
1.57
5.37
0.61
1.05
1.64
4.71
0.6
1.05
1.64
3.69
0.57
0.93
1.56
4.46
ACTIVITY RATIOS
Inventory turnover ratios
Debtors turnover ratio
Average collection Period
Assets Turnover ratio
i.Net asset turnover ratio
ii.Total assets turnover ratio
iii.fixed asset turnover ratio
iv.current assets turnover ratio
v.working capital turnover ratio
PROFITABILITY RATIOS
a.Profitability in relation to sales
i.PBDITA/SALES
i.a. gross profit margin
i.b. Net profit margin
ii.PBT/SALES
iii.Operating expense Ratio
9.5 9.24
6.44 6.61
55.9 54.46
1.89
1.32
2.48
2.83
7.9
1.6
1.2
2.16
2.7
6.2
1.49
1.11
2.11
2.35
5.08
1.61
1.19
2.27
2.51
5.57
1.62
1.16
2.29
2.37
5.53
0.04
0.05
0.05
0.89
0.04
0.07
0.07
0.87
0.06
0.07
0.03
0.86
0.12
0.05
0.05
0.88
0.07
0.06
0.06
0.87
CURRENT RATIO
###
###
###
###
###
QUICK RATIO
CASH MEASURE
1.49
1.65
1.48
1.69
1.08
0.42
0.46
0.4
0.52
0.34
2.11
2.14
1.93
2.09
1.57
Interval measure
DAYS
Interval measure
###
###
###
###
###
62.34
60.15
54.2
66.61
64.02
70
60
Interval
measure
50
40
30
20
10
38777
Debt ratio
###
###
###
###
###
39142
Debt-equity ratio
0.02
0.02
0.02
0.01
0.01
0.01
0.02
0.02
0.01
0.01
450
400
350
300
250
200
150
100
50
39508
39873
40238
300
250
200
150
100
50
###
###
###
###
###
###
###
###
13.60%
13.70%
14.10%
###
###
0.40%
0.50%
13.70%
15.10%
13.70%
15.10%
12
10
8
6
4
2
35.00%
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
10.00%
5.00%
0.00%
CURRENT
RATIO
QUICK RATIO
CASH
MEASURE
2
2
1
38777
39142
39508
39873
40238
measure
Interval
measure
40238
t Coverage Ratio
38777
39142
39508
39873
40238
70
60
Inventory
Debtors
Series3
50
40
30
20
10
i.Net asset
turnover ratio
ii.Total assets
turnover ratio
iii.fixed asset
turnover ratio
iv.current
assets turnover
ratio
v.working
capital turnover
ratio
60
50
40
30
20
10
80.00%
79.40%
77.10%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
i. Return on
investment
ii. Return on
equity
v. Dividend
pay out ratio
RRENT
TIO
ICK RATIO
SH
ASURE
Debt ratio
Debt-equity ratio
40238
i.Net asset
turnover ratio
ii.Total assets
turnover ratio
iii.fixed asset
turnover ratio
iv.current
assets turnover
ratio
v.working
capital turnover
ratio