Financial Ratios of Select Non-Government Non-Financial Public Limited Companies by Paid-Up-Capital (PUC) Size Group in India (2018-2019) | ||||||||
(In Percent) | ||||||||
Items | Paid-Up-Capital (PUC) Size Group (In Rs.) | |||||||
Less than Rs. 1 Crore | Rs. 1 Crore- Rs. 2 Crore | Rs. 2 Crore- Rs. 5 Crore | Rs. 5 Crore- Rs. 10 Crore | Rs. 10 Crore- Rs. 25 Crore | Rs. 25 Crore- Rs. 50 Crore | Rs. 50 Crore- Rs. 100 Crore | Rs. 100 Crore and above | |
Number of Companies | ||||||||
A. Capital Structure Ratios | ||||||||
Net Fixed Assets to Total Net Assets | ||||||||
Net Worth to Total Net Assets | ||||||||
Debt to Equity | ||||||||
Total Borowings to Equity | ||||||||
Short Term Bank Borrowings to Inventories | ||||||||
B. Liquidity Ratios | ||||||||
Current Assets to Current Liabilities* | ||||||||
Quick Assets to Current Liabilities | ||||||||
Current Assets to Total Net Assets | ||||||||
Trade Payables to Current Assets | ||||||||
C. Assets Utilization and Turnover Ratios | ||||||||
Sales to Total Net Assets^ | ||||||||
Sales to Gross Fixed Assets^ | ||||||||
Inventories to Sales | ||||||||
Trade Receivables to Sales | ||||||||
Exports to Sales | ||||||||
Gross Value Added to Gross Fixed Assets^ | ||||||||
D. Sources And Uses of Funds Ratios@ | ||||||||
Gross Fixed Assets Formation to Total Uses of Funds | ||||||||
Gross Capital Formation to Total Uses of Funds | ||||||||
External Sources of Funds to Total Sources of Funds | ||||||||
Increase In Bank Borrowings to Total External Sources | ||||||||
Gross Savings to Gross Capital Formation | ||||||||
E. Expenditure Ratios | ||||||||
Cost of Raw Materials to Total Expenditure | ||||||||
Remuneration to Employees to Total Expenditure | ||||||||
Interest Paid to Total Expenditure | ||||||||
Interest Coverage Ratio (EBIT to Interest)* | ||||||||
F. Profitability and Profit Allocation Ratios | ||||||||
Operating Profit to Sales | ||||||||
Gross Profit (EBIT) to Sales | ||||||||
Profit After Tax to Sales | ||||||||
Gross Profit (EBIT) to Total Net Assets | ||||||||
Profit After Tax to Net Worth | ||||||||
Tax Provision to Profit Before Tax** | ||||||||
Profit Retained to Profit After Tax** | ||||||||
Dividends to Net Worth |