|
33 Ratios |
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|
For the year ended 31 March |
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|
Particulars |
Remarks |
Numerator |
Denominator |
2025 |
2024 |
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|
|
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|
(a) |
Current ratio |
Change is because of increase in current assets |
Current assets |
Current liabilities |
1.68 |
1.30 |
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|
(b) |
Debt equity ratio |
Change is because of increase in long-term borrowings |
Total debt |
Shareholder’s equity |
0.26 |
0.06 |
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|
(c) |
Debt service coverage ratio |
Change is because of increase in finance cost |
Earnings for debt service |
Debt service |
2.29 |
6.71 |
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|
(d) |
Return on equity ratio |
Profit after tax |
Average shareholder’s equity |
22.8% |
26.4% |
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|
(e) |
Inventory turnover ratio |
Material cost |
Avg. inventory |
18.72 |
19.61 |
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|
(f) |
Trade receivables turnover ratio |
Revenue from contracts with customers |
Avg. trade receivables |
23.46 |
22.87 |
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|
(g) |
Trade payables turnover ratio |
Purchases |
Trade payables |
5.99 |
6.16 |
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|
(h) |
Net capital turnover ratio |
Total income |
Avg. working capital |
9.89 |
12.99 |
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|
(i) |
Net profit ratio |
Profit after tax |
Total income |
14.0% |
16.6% |
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|
(l) |
Return on capital employed |
Change is because of increase in capital employed |
Profit before tax |
Capital employed |
24.0% |
33.2% |
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|
(k) |
Return on investments |
Profit before tax |
Average shareholder’s equity |
31.9% |
34.4% |
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Notes to Consolidated Financial
Con_Note33