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Financial Performance
1.Total Operating Income (TOI) (Sales - Excise Duty) +Other recurring income incidental to main business
2.EBIDTA (1) Minus (Operating Expenses excl. Interest, Depreciation & Amortisation)
3.EBIDTA/TOI (%) (2)/(1)
4.Interest Interest on borrowings
5.Depreciation Depreciation for the year
6.Operating Profit (OP) (2) Minus (4) Minus (5)In case of any special item like lease rentals, amortisation etc.,
between EBIDTA & OP, it need to be calculated appropriately
7.Non-operating Income Income not from normal course of business net of non-operating expenses
8.PBT (6) Plus (7)
9.PAT (8) Minus Tax (incl. Deferred Tax)
10.PAT/TOI (%) (9)/(1)
11.Net Cash Accruals (NCA) PAT +Depreciation - Dividend +Non-cash charges+Deferred Tax Provision
12.Net fixed assets Net Fixed Assets
13.Tangible Networth (TNW) Paid up share Capital + Reserves - Revaluation Reserves - Intangible assets (patents,
goodwill, prelim. Expenses, bad / doubtful expenses not provided for etc.)
14.Exposure in subsidiaries /Group Cos. Investments +Loans and Advances
Investments Investments in subsidiaries / group companies
Loans and advances Loans & Advances subsidiaries / group companies
15.Adjusted TNW (ATNW) (13) Minus (14)
16.Long term debt (LTD) Debt greater than one year (termloans, debentures, preference shares, DPGs, other term
liabilities) excluding installments due within one year
17.Short term debt (STD)
Term loan repayments Debt due within one year
Other working capital STD Demand loans, unsecured loans etc. (excluding Working Capital Finance as given in (18)
18.Working Capital Bank Finance Secured and unsecured working capital availed from the Banks (include, Bills discounted /
purchased, Cash Credit / WCDL, Demand loans, Export finance etc.)
19.Guarantees Guarantees in nature of financial obligations
20.Total Debt (16) Plus (17) Plus (18) Plus (19)
21.Total Debt /TNW (20)/(13)
22.Total Debt /ATNW (20)/(15)
23.Total Current Assets All assets with maturity less than one year
24.Total Current Liabilities Total liabilities with maturity less than one year, including installments of term liabilities due
within one year
25.Net working capital (25) Minus (26)
26.Current ratio (25)/(26)
27.ROCE (%) {(6) +(4) +Lease rentals}/ {Net fixed Assets +Investments +Total current assets -
28.Interest cover {(9)+(5) +amortisation +(4) +lease rentals +deferred tax provision}/ {(4) +lease rentals}
29.Total debt/ EBIDTA (20)/(2)
30.Total debt/ NCA (20)/(11)