|
42 Ratios |
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As at/For the year ended 31 March |
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|
Particulars |
Remarks |
Numerator |
Denominator |
2026 |
2025 |
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|
|
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|
(a) |
Current ratio |
Current assets |
Current liabilities |
1.71 |
1.49 |
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|
(b) |
Debt equity ratio |
As no outstanding debt hence no Debt equity ratio applicable |
Total debt |
Shareholder’s equity |
– |
0.02 |
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|
(c) |
Debt service coverage ratio |
As no outstanding debt hence no Debt servicing obligation |
Earnings for debt service |
Debt service |
– |
9.93 |
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|
(d) |
eturn on equity ratio |
Profit after tax |
Average shareholder’s equity |
29.3% |
28.6% |
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|
(e) |
Inventory turnover ratio |
Material cost |
Avg. inventory |
19.10 |
19.34 |
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|
(f) |
Trade receivables turnover ratio |
Revenue from contracts with customers |
Avg. trade receivables |
22.47 |
21.91 |
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|
(g) |
Trade payables turnover ratio |
Purchases |
Trade payables |
6.11 |
6.06 |
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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 |
8.69 |
11.62 |
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|
(i) |
Net profit ratio |
Profit after tax |
Total income |
16.3% |
15.8% |
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|
(j) |
Return on capital employed |
Profit before tax |
Capital employed |
36.3% |
33.1% |
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|
(k) |
Return on investments |
Profit before tax |
Average shareholder’s equity |
38.9% |
38.8% |
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