Financial Ratios of Select Non-Government Non-Financial Public Limited Companies by Paid-Up-Capital (PUC) Size Group in India (2013-2014) | ||||||||
(In Percent) | ||||||||
Items | Paid-Up-Capital (PUC) Size Group (In Rs.) | |||||||
Less than 10 Million | 10 Million- 20 Million | 20 Million- 50 Million | 50 Million- 100 Million | 100 Million- 250 Million | 250 Million- 500 Million | 500 Million- 1 Billion | 1 Billion & 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 Borrowings 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 | ||||||||
EBITDA 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 |