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HUL Ratios

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Particulars Profitability Ratios Gross Profit Net Profit Ratio Net Marging Operating Profit Ratio 1 Operating Profit Ratio 2 Return on Capital Employed Return on Shareholders fun Return on Equity Return on Investments Return on Total Assets Leverage Turnover Ratios Total Asset Turnover Ratio Fixed Asset Turnover Ratio Inventory Turnover Ratio Inventory Holding Period
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Particulars Profitability Ratios Gross Profit Sales - COGS Turnover Net Profit Ratio Net Marging Operating Profit Ratio 1 PAT Turnover EBITDA Turnover Operating Profit Ratio 2 PBIT Turnover Return on Capital Employed PBIT

Formulae

2012 (average)

3,073.09 22,116.37 2,691.40 22,116.37 3,569.65 22,116.37 3,351.40 22,116.37 3,351.40 3,086.39

Average Capital Employed

Return on Shareholders funds Return on Equity Return on Investments Return on Total Assets Leverage

PAT Average Shareholders funds PAT Average Total Assets Average Total Assets Average Shareholder's fund

2,691.40 3,086.39 2,691.40 10,560.47 10,560.47 3,086.39

Turnover Ratios Total Asset Turnover Ratio Turnover Average Total Assets Fixed Asset Turnover Ratio Turnover Average Fixed Assets Inventory Turnover Ratio COGS Average Inventory Inventory Holding Period 365 Inventory Turnover Ratio Debtors Turnover Ratio Turnover 22,116.37 10,560.47 22,116.37 2,158.38 19,043.28 2,663.71 365.00 7.15 23,181.09

Average Debtors Collection Period 365 Debtors Turnover Ratio Creditors Turnover Ratio Purchases Average Creditors Payable Period 365 Creditors Turnover Ratio Creditors Turnover Ratio Purchases Average Creditors Payable Period 365 Creditors Turnover Ratio Operating Cycle Cash Cycle Inventory holding period + Collection period Operating cycle - Payable period

811.13 365.00 28.58 18,825.03 5,266.63 365.00 3.57 18,825.03 4,816.22 365.00 3.91

Liquidity Ratios Current Ratio Current Assets Current Liabilities Quick Ratio Current Asset - Inventory Current Liabilities Super Quick Ratio Cash Ratio Cash + Marketable investments Current Liabilities 7,798.62 6,448.70 5,281.97 6,448.70 4,081.94 6,448.70

Solvency Ratios Debt Equity Ratio Debt Equity Capital Gearing Ratio Debt Debt + Equity Liability to equity ratio Total liability Shareholders funds Interest Coverage Ratio PBIT Interest cost p.a. 3,512.93 3,512.93 7,445.34 3,512.93 3,351.40 1.24

Interest Coverage Ratio

EBITDA Interest cost p.a.

3,569.65 1.24 1,620.94 2,691.40

Dividend Payout Ratio

Dividend declared (interim + proposed) PAT

Retention Ratio Financial Leverage

100% - Payout ratio

Book Value per share

Book value of net worth No. of shares

3,512.93 216.15 7.50 409.90 409.90 16.25

Dividend Yield

Dividend per share Stock Price

Price to book ratio

Market Price per share Book value per share

Market Ratio P/E Ratio Market Price (as on 31.3) EPS 409.90 12.46

2012 (average)

2012 (without avg)

2011 (without avg)

Comments

13.90%

2,457.56 19,735.51

12.45%

12.17%

2,305.99 19,735.51

11.68%

16.14%

2,951.27 19,735.51

14.95%

15.15%

2,730.44 19,735.51

13.84%

108.59%

3,351.40 3,512.93

95.40%

2,730.44 2,659.52

102.67% Long term provisions have been excluded from capital employed. Should other long term liabilities be included?? 86.71%

87.20%

2,691.40 3,512.93

76.61%

2,305.99 2,659.52

25.49%

2,691.40 10,958.27

24.56%

2,305.99 10,162.66

22.69%

3.42

10,958.27 3,512.93

3.12

10,162.66 2,659.52

3.82

2.09

22,116.37 10,958.27

2.02

19,735.51 10,162.66

1.94

10.25

22,116.37 2,147.47

10.30

19,735.51 2,169.10

9.10 CWIP & Intangibles under devlp. have been excluded 6.15 COGS = Total expenses (before dividend) Finance cost 59

7.15

19,043.28 2,516.65

7.57

17,277.95 2,810.77

51

365.00 7.57

48

365.00 6.15

28.58

23,181.09

34.14

20,639.94

21.88

678.99 13 365.00 34.14 3.57 11

943.21 365.00 21.88 17

102

365.00 -

#DIV/0!

365.00 -

#DIV/0!

3.91

18,825.03 4,622.96

4.07

17,057.12 5,009.05

3.41 Purchases = Total Expenses - Depreciation - Finance Cost Only Trade payables considered. Short term 107 provisions & other Current Liabilities excluded since most of it belongs to statutory dues 76 (31)

93

365.00 4.07

90

365.00 3.41

64 (30)

59 (31)

1.21

6,974.25 6,620.07

1.05

0.82

4,163.48 6,620.07

0.63

0.63

2,768.56 6,620.07

0.42 Marketable investments = Current Investments

-

2,659.52

-

Closing balance

-

2,659.52

-

Closing balance

2.12

2,702.74

2,730.44 0.24

11,376.83

2,878.75

2,951.27 0.24

12,296.96

60.23% 2,305.99 39.77%

0.00%

100.00%

16.25

1.83%

25.22

32.90

284.6 10.58

26.90

Particulars EQUITY & LIABILITIES Shareholders Capital Share Capital Reserves & Surplus Non Current liabilities Other long term liabilities Long term provisions Current Liabilities Trade Payables Other Current Liabilities Short term provisions

Notes

31.03.2012

%

31.03.2011

%

3 4

216.15 3,296.78

1.97% 30.08%

215.95 2,443.57

2.12% 24.04%

5 6

329.69 666.95

3.01% 6.09%

219.20 663.87

2.16% 6.53%

7 9 10

4,622.96 546.77 1,278.97 10,958.27

42.19% 4.99% 11.67% 100.00%

5,009.05 554.59 1,056.43 10,162.66

49.29% 5.46% 10.40% 100.00%

ASSETS Fixed Assets Tangible assets Intangible assets CWIP Intangible assets under development Non-current investments Deferred tax asset (net) Long term loans & advances Current Assets Current Investments Inventories Trade Receivables Cash & Bank Short term loans & advances Other current assets

12 13

2,117.53 29.94 205.13 10.32 186.31 214.24 396.18

19.32% 0.27% 1.87% 0.09% 1.70% 1.96% 3.62%

2,133.58 35.52 216.59 72.17 120.58 209.66 400.31

20.99% 0.35% 2.13% 0.71% 1.19% 2.06% 3.94%

14 15 16

17 18 19 20 21 22

2,251.90 2,516.65 678.99 1,830.04 485.79 35.25 10,958.27 -

20.55% 22.97% 6.20% 16.70% 4.43% 0.32% 100.00%

1,140.09 2,810.77 943.21 1,628.47 416.35 35.36 10,162.66 -

11.22% 27.66% 9.28% 16.02% 4.10% 0.35% 100.00%

Particulars Revenues from operations Less: Excise Duty Revenues from operations (NET) Other Income Total Revenue Cost of materials consumed Purchases of stock in trade Changes in inventories Employee benefit expenses Finance Costs Depreciation & Amortization Other expenses Total Expenses Profit before exceptional item & tax Exceptional Items PBT Tax Current Tax Deferred Tax Tax Adjustment of previous years (net) Profit for the year EPS Basic Diluted

Notes 26

31.03.2012 23,181.09 (1,064.72) 22,116.37 278.31 22,394.68 8,584.89 3,024.14 128.73 1,107.28 1.24 218.25 5,979.99 19,044.52 3,350.16

% 103.51% -4.75% 98.76% 1.24% 100.00% 38.33% 13.50% 0.57% 4.94% 0.01% 0.97% 26.70% 85.04% 14.96% 0.53% 15.49%

27

28 29 30 31 32 33 34

35

118.87 3,469.03

(784.52) (0.76) 7.65 2,691.40

-3.50% 0.00% 0.03% 12.02%

12.46 12.45

31.03.2011 20,639.94 (904.43) 19,735.51 272.88 20,008.39 7,550.49 2,818.13 (290.53) 961.26 0.24 220.83 6,017.77 17,278.19 2,730.20 206.83 2,937.03

% 103.16% -4.52% 98.64% 1.36% 100.00%

Yoy 12.31% 17.72% 12.06% 1.99% 11.93%

37.74% 13.70% 14.08% 7.31% -1.45% -144.31% 4.80% 15.19% 0.00% 416.67% 1.10% -1.17% 30.08% -0.63% 86.35% 10.22% 13.65% 1.03% 14.68% 22.71% -42.53% 18.11%

(588.82) (39.16) (3.06) 2,305.99

-2.94% 33.24% -0.20% -98.06% -0.02% -350.00% 11.53% 16.71%

10.58 10.56

17.77% 17.90%


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