|
42 Ratios |
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|
As at/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 |
1.49 |
1.19 |
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|
(b) |
Debt equity ratio |
Change is because of decrease in short-term borrowings and increase in other equity |
Total debt |
Shareholder’s equity |
0.02 |
0.03 |
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|
(c) |
Debt service coverage ratio |
Earnings for debt service |
Debt service |
9.93 |
8.88 |
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|
(d) |
Return on equity ratio |
Profit after tax |
Average shareholder’s equity |
28.6% |
29.7% |
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|
(e) |
Inventory turnover ratio |
Material cost |
Avg. inventory |
19.34 |
20.52 |
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|
(f) |
Trade receivables turnover ratio |
Revenue from contracts with customers |
Avg. trade receivables |
21.91 |
22.36 |
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|
(g) |
Trade payables turnover ratio |
Purchases |
Trade payables |
6.06 |
6.11 |
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|
(h) |
Net capital turnover ratio |
Decrease is due to higher total income and increase in working capital. |
Total income |
Working capital |
11.62 |
28.25 |
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|
(i) |
Net profit ratio |
Profit after tax |
Total income |
15.8% |
16.2% |
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|
(j) |
Return on capital employed |
Profit before tax |
Capital employed |
33.1% |
38.5% |
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|
(k) |
Return on investments |
Profit before tax |
Average shareholder’s equity |
38.8% |
39.1% |
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Notes to Standalone Financial
St_Notes_42