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RATIOS

RATIO Of PREVIOU S YEAR

RATIO OF CURRENT YEAR

Change

%change

Up/ down

CHANGE IN RATIO FACTORS (Numerator and denominator

ROE
PROFITABILITY

PAT/EQUITY =

Factor

change

Up/ down

Factor

chang e

Up/ down

PAT/SALES

PAT

SALES

PBIT/SALES

PBIT

SALES

EBITDA/SALES

EBITDA

SALES

(SALES-COGS)/SALES

COGS

SALES

EFFICIENCY

SALES/ASSET

SALES

ASSET

SALES/Avg FIXED ASSET

SALES

Avg FIXED ASSET Avg Inventory

ITR= SALES/Avg Inventory

SALES

IHR= 365/ITR

NA

COGS/Avg Acct Receiv

COGS

Avg Acct Receiv

DSO= 365/Acct Rx TrnOvr

NA

LEAVERAGE Asset/Equity

Long term debt/Asset

Long term debt Long term debt EBIT

Asset

Long term Debt/Equity

Equity

EBIT/Interest

Interest

EBITDA/ Int+current position of long term debt

EBITDA

Int+current long term debt

CURRENT RATIOS

Curr Asset/Curr Liability

Curr Asset

Curr Liability

(Curr Asset-Inventory)/curr Liability Cash+Mrkt Security/Current Liabilities

Curr AssetInventory Cash+Mrkt Security

Curr Liability

Curr Liability

Prev Year Current Year

Sale Sale

Equity Equity

Asset Asset

Curr Liability Curr Liability

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