Urgent Please

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Learner
3134 Points Posted on 30 May 2011

 

Dear All

 Please let me know how to calculate following ratios with example?

 Free Reserves Per Share –

Cash Profit Margin

Return on  Assets

Financial Charges Coverage Ratio

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On 30 May 2011 at 10:10 Report
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CS
445 Points Posted on 30 May 2011

just google and u will get answers.

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On 30 May 2011 at 15:41
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Learner
3134 Points Posted on 01 June 2011

 

Still not useful reply please let me know this formula’s with an example on your language it’s urgent?

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On 01 June 2011 at 12:44
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chartered accountant
635 Points Posted on 01 June 2011

 

Free Reserves Per Share –                                  free reserve / no of equity share

Cash Profit Margin-                                              operating profit/ sales

Return on  Assets                                                PAT/ capital employed

Financial Charges Coverage Ratio                       PAT +interest + finance charges/interest +                                                                             other finance charges


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On 01 June 2011 at 13:56
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Learner
3134 Points Posted on 01 June 2011

 

Here is the balance sheet  and P & L A/c of Bajaj Auto please calculate all above formula with calculation..

 

 

 

Balance Sheet of Bajaj Auto

 ------------------- in Rs. Cr. -------------------
  Mar '06 Mar '07 Mar '08 Mar '09 Mar '10
  12 mths 12 mths 12 mths 12 mths 12 mths
Sources Of Funds        
Total Share Capital 101.18 101.18 144.68 144.68 144.68
Equity Share Capital 101.18 101.18 144.68 144.68 144.68
Share Application Money 0.00 0.00 0.00 0.00 0.00
Preference Share Capital 0.00 0.00 0.00 0.00 0.00
Reserves 4,669.55 5,433.14 1,442.91 1,725.01 2,783.66
Revaluation Reserves 0.00 0.00 0.00 0.00 0.00
Networth 4,770.73 5,534.32 1,587.59 1,869.69 2,928.34
Secured Loans 0.02 22.46 6.95 0.00 12.98
Unsecured Loans 1,467.13 1,602.97 1,327.39 1,570.00 1,325.60
Total Debt 1,467.15 1,625.43 1,334.34 1,570.00 1,338.58
Total Liabilities 6,237.88 7,159.75 2,921.93 3,439.69 4,266.92
  Mar '06 Mar '07 Mar '08 Mar '09 Mar '10
  12 mths 12 mths 12 mths 12 mths 12 mths
Application Of Funds        
Gross Block 2,894.22 3,178.54 2,994.68 3,350.20 3,379.25
Less: Accum. Depreciation 1,761.22 1,904.94 1,726.07 1,807.91 1,899.66
Net Block 1,133.00 1,273.60 1,268.61 1,542.29 1,479.59
Capital Work in Progress 43.33 107.62 34.74 106.48 120.84
Investments 5,856.97 6,447.53 1,857.14 1,808.52 4,021.52
Inventories 272.93 309.70 349.61 338.84 446.21
Sundry Debtors 301.55 529.83 275.31 358.65 272.84
Cash and Bank Balance 80.84 62.16 54.74 135.68 100.20
Total Current Assets 655.32 901.69 679.66 833.17 819.25
Loans and Advances 2,282.98 2,925.24 1,099.68 1,567.09 2,291.29
Fixed Deposits 1.25 21.32 1.33 1.19 1.21
Total CA, Loans & Advances 2,939.55 3,848.25 1,780.67 2,401.45 3,111.75
Deffered Credit 0.00 0.00 0.00 0.00 0.00
Current Liabilities 1,419.08 1,683.46 1,185.19 1,378.20 2,218.06
Provisions 2,315.89 2,833.79 834.04 1,224.15 2,248.72
Total CL & Provisions 3,734.97 4,517.25 2,019.23 2,602.35 4,466.78
Net Current Assets -795.42 -669.00 -238.56 -200.90 -1,355.03
Miscellaneous Expenses 0.00 0.00 0.00 183.30 0.00
Total Assets 6,237.88 7,159.75 2,921.93 3,439.69 4,266.92
Contingent Liabilities 719.06 811.66 1,129.29 924.96 818.25

Book Value (Rs)

 

 

Profit & Loss account of Bajaj Auto

 ------------------- in Rs. Cr. -------------------

  Mar '06 Mar '07 Mar '08 Mar '09 Mar '10
  12 mths 12 mths 12 mths 12 mths 12 mths
Income        
Sales Turnover 8,653.83 10,741.91 9,856.66 9,310.24 12,420.95
Excise Duty 1,081.70 1,321.67 1,029.51 610.07 607.70
Net Sales 7,572.13 9,420.24 8,827.15 8,700.17 11,813.25
Other Income 458.96 567.16 170.27 -6.20 22.50
Stock Adjustments 49.01 -0.90 67.85 -24.49 47.60
Total Income 8,080.10 9,986.50 9,065.27 8,669.48 11,883.35
Expenditure        
Raw Materials 5,446.62 6,969.50 6,760.04 6,502.10 8,187.11
Power & Fuel Cost 59.09 79.34 69.20 60.89 70.35
Employee Cost 282.45 310.07 350.09 366.67 411.76
Other Manufacturing Expenses 79.50 74.53 53.72 57.08 57.54
Selling and Admin Expenses 299.99 457.17 390.15 381.73 407.61
Miscellaneous Expenses 198.52 230.89 209.63 225.56 221.94
Preoperative Exp Capitalised -24.81 -32.05 -23.04 -14.42 -15.67
Total Expenses 6,341.36 8,089.45 7,809.79 7,579.61 9,340.64
  Mar '06 Mar '07 Mar '08 Mar '09 Mar '10
  12 mths 12 mths 12 mths 12 mths 12 mths
Operating Profit 1,279.78 1,329.89 1,085.21 1,096.07 2,520.21
PBDIT 1,738.74 1,897.05 1,255.48 1,089.87 2,542.71
Interest 0.34 5.34 5.16 21.01 5.98
PBDT 1,738.40 1,891.71 1,250.32 1,068.86 2,536.73
Depreciation 191.00 190.26 173.96 129.79 136.45
Other Written Off 3.62 0.39 1.12 0.00 0.00
Profit Before Tax 1,543.78 1,701.06 1,075.24 939.07 2,400.28
Extra-ordinary items 59.03 26.60 59.32 18.72 26.87
PBT (Post Extra-ord Items) 1,602.81 1,727.66 1,134.56 957.79 2,427.15
Tax 479.11 490.09 378.78 301.61 710.12
Reported Net Profit 1,101.63 1,237.96 755.95 656.48 1,702.73
Total Value Addition 894.74 1,119.95 1,049.75 1,077.51 1,153.53
Preference Dividend 0.00 0.00 0.00 0.00 0.00
Equity Dividend 404.74 404.73 289.37 318.30 578.73
Corporate Dividend Tax 56.76 68.78 49.18 54.10 96.12
Per share data (annualised)        
Shares in issue (lakhs) 1,011.84 1,011.84 1,446.84 1,446.84 1,446.84
Earning Per Share (Rs) 108.87 122.35 52.25 45.37 117.69
Equity Dividend (%) 400.00 400.00 200.00 220.00 400.00
Book Value (Rs) 471.49 546.96 109.73 129.23 202.40
 
471.49 546.96 109.73

129.23

 

20

 

2.4
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On 01 June 2011 at 14:24

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