Financial Ratios of Select Non-Government Non-Financial Public Limited Companies by Sales Size Group in India (2012-2013) | ||||||
(In Percent) | ||||||
Items | Sales Size Group (In Rs.) | |||||
Less | 250 Million- 500 Million | 500 Million- 1 Billion | 1 Billion- 5 Billion | 5 Billion- 10 Billion | 10 Billion | |
than 250 | & Above | |||||
Million | ||||||
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 | ||||||
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 | ||||||
Ordinary Dividends to Ordinary Paid-Up Capital |