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33_Ratios

33 Ratios

For the year ended 31 March

Particulars

Remarks

Numerator

Denominator

2022

2021

(a) Current ratio

Current assets

Current liabilities

2.21

2.51

(b) Debt equity ratio

Not applicable

(c) Debt service coverage ratio

Not applicable

(d) Return on equity ratio

Profit after tax

Avg. net worth

21.6%

19.9%

(e) Inventory turnover ratio

Material cost

Avg. inventory

17.86

15.34

(f) Trade receivables turnover ratio

Revenue from contracts with customers

Avg. trade receivables

15.18

12.22

(g) Trade payables turnover ratio

Change is due to increase in material cost

Purchases

Trade payables

7.23

4.72

(h) Net capital turnover ratio

Total income

Avg. working capital

4.84

5.32

(i) Net profit ratio

Profit after tax

Total income

17.9%

16.7%

(j) Return on capital employed

Profit before tax

Avg. capital employed

26.2%

24.9%

(k) Return on investments

Profit before tax

Avg. net worth

26.8%

25.5%