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Current ratio=current assets/current liabilities

Infosys and Raymond increase in current assets is less than increase in

current liabilities when compared to previous year

Blue Dart increase in current assets is more than increase in current

Liabilities when compared to previous year

Hindustan Lever current assets decreased and current liabilities increased

when compared to previous year

COMPANY 2006 2005INFOSYS 2.7 2.74

RAYMOND 2.38 2.66

BLUE DART 2.18 1.83

HINDUSTAN LEVER LTD 0.68 0.9

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Quick Ratio = (Current Ratio StockPrepaid Expenses ) /Current Assets

Inventory for Infosys not mention so assumed 0

in Raymond Inventory increased very high compared to previous year

Blue Dart Inventory increased less but increase in current assets is more

than increase in current Liabilities when compared to previous year

Hindustan Lever inventory decreased but current assets decreased and

current liabilities increased when compared to previous year

COMPANY 2006 2005INFOSYS 2.7 2.74

RAYMOND 1.29 1.45

BLUE DART 2.15 1.8

HINDUSTAN

LEVER LTD

.35 .5

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Inventory turnover ratio=COGS/AVG Inventory

Inventory for Infosys not mention

in Raymond COGS decreased and inventory increased compared to

previous year Blue Dart COGS increased more than increase in inventory , so ITR

increased compared to previous year

Hindustan Lever COGS increased more than increase in inventory , so

ITR increased compared to previous year

COMPANY 2006 2005INFOSYS - -

RAYMOND 2.02 3.79

BLUE DART 276.5 208.3

HINDUSTAN

LEVER LTD

7.76 6.74

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Inventory holding period =365/ITR

IHP is how long we are holding inventory (in no of days ) , generally lower

value is better

Raymond IHP almost doubled in 2006 from 2005

Blue Dart IHP decreased compared to previous year Hindustan Lever IHP decreased compared to previous year

COMPANY 2006 2005INFOSYS - -

RAYMOND 180.7 96.1

BLUE DART 1.32 1.75

HINDUSTAN

LEVER LTD

47 54.15

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Debtor turnover ratio =credit sales/Avg debtors

In All companies Credit sales increased more than increase in debtor , so

DTR increased compared to previous year

In Blue dart Credit sales ( may be due to change in policies) almostdoubled so DTR almost doubled

COMPANY 2006 2005INFOSYS 6.49 5.39

RAYMOND 5.91 5.32

BLUE DART 9.42 4.97

HINDUSTANLEVER LTD

19.95 18.45

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DEBTOR COLLECTION PERIOD=365/DTR

DCP is in how much time debtors will pay back money , generally lower

value is better

For all companies DCP decreased compared to previous year

Blue dart may be due to change in policies DCT almost reduced to half

COMPANY 2006 2005INFOSYS 56.2 67.7

RAYMOND 61.68 68.52

BLUE DART 38.75 73.44

HINDUSTAN

LEVER LTD

18.30 19.78

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DEBT TO EQUITY RATIO=TOTAL DEBT/SHAREHOLDERS EQUITY

Infosys and Raymond increase in debt is greater than increase in equity

when compared to previous year Blue Dart increase in debt is less than increase in equity when compared

to previous year.

HUL repaid its debt decreasing the long term debt value from 1600cr to118cr

COMPANY 2006 2005INFOSYS .3465 .29

RAYMOND 1.079 0.82

BLUE DART .3172 .448

HINDUSTAN

LEVER LTD

2.02 2.58

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DEBT TO ASSET =TOTAL DEBTS/TOTAL ASSETS

The change in Debt/Asset can be concluded from the change in Debt-

Equity Ratio.

An increase in Debt-Equity Ratio means an increase in Debt-Asset Ratio

and viceversa.

COMPANY 2006 2005INFOSYS 25.73% 22.6%

RAYMOND 50.57% 43.83%

BLUE DART 24.08% 28.7%

HINDUSTAN

LEVER LTD

66.90% 72%

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INTEREST COVERAGE RATIO=EBIT/INTEREST

Raymond increase in EBIT is greater than increase in interest when

compared to previous year.

For Blue Dart, Hindustan Lever EBIT is increased and interest decreased

due to payment of loans

2006 2005INFOSYS - -

RAYMOND 6.31 4.78

BLUE DART 64.125 30

HINDUSTAN

LEVER LTD

66.5 11.73

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GROSS PROFIT MARGIN=GROSS PROFIT/SALES X 100

For few previous years we are not calculating Gross Profit since Openingstock for that period cant be calculated. Hence the COGS cant be

calculated.

COMPANY 2006 2005INFOSYS 47.19% 47%

RAYMOND 50.6% 46.9%

BLUE DART 36.5%

HINDUSTAN

LEVER LTD

20.45%

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NET PROFIT MARGIN=NET PROFIT/SALES X 100

Infosys , Raymond & Hindustan Lever increase in Net Profit is greaterthan increase in sales when compared to previous year

For Blue Dart increase in Net Profit is less than increase in sales whencompared to previous year

COMPANY 2006 2005INFOSYS 26.03% 25.8%

RAYMOND 8.5% 6.2%

BLUE DART 7.5% 8.43%

HINDUSTAN

LEVER LTD

11.8% 11.5%

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RETURN ON EQUITY=(NET PROFIT-PREFERNCE

DIVIDEND)/SHAREHOLDERS FUND

Return on equity increased for all the companies, this is positive sign for

investors . This change may be due increase in debt instead of using their

own money or increase in the profitability of the organization

COMPANY 2006 2005INFOSYS .26 .258

RAYMOND .113 .075

BLUE DART .201 .17

HINDUSTAN

LEVER LTD

.624 0.565