Description
This is a spreadsheet describes on ratio analysis of A & A Orgochem Pvt. Ltd.
RATIO ANALYSIS ON
A & A ORGOCHEM PRIV
SUBMITTED TOKARAMJEET SINGH
SIS ON
M PRIVATE LTD.
SUBMITTED BYJASMEET ROLL NO- 33 SECTION - A
A & A ORGOCHEM PRIVATE LIMITED
BALANCE SHEET AS ON 31ST MARCH, 2008
SOURCES OF FUNDS
AUTHORIZED CAPITAL
SCH.
1
AS ON 31-03-2008
100,000.00
LOAN FUNDS SECURED LOANS UNSECURED LOANS PROFIT & LOSS A/C. OPENING BALANCE ADDITION DURING THE YEAR T O T A L------------------------------------------------->
2 3
516,921.49 2,780,356.00
-
3,297,277.49
383,742.51 720,814.42
1,104,556.93 4,501,834.42
APPLICATION OF FUNDS
FIXED ASSETS GROSS BLOCK Less : DEPRECIATION NET BLOCK INVESTMENTS CURRENT ASSETS, LOANS & ADVANCES CLOSING STOCK SUNDRY DEBTORS CASH AND BANK BALANCE LOANS & ADVANCES OTHER CURRENT ASSETS 4 1,154,314.00 214,016.00 940,298.00 661,161.00
5 6 7
21,630.00 14,378,109.00 22,153.42 510,892.00 14,932,784.42 12,042,441.00 2,890,343.42
Less : CURRENT LIABILITIES & PROVISIONS
NET CURRENT ASSETS DEFERRED TAX ASSETS DEFERRED TAX ASSETS MISC.EXPENDITURE
8
-
10,032.00
T O T A L-------------------------------------------------> 4,501,834.42 Auditor's Report: As per our separate report of even date attached suhbject to Notes on Accounts Attached. FOR HARSHAD THAKKAR & CO. FOR A & A ORGOCHEM PVT. LTD. CHARTERED ACCOUNTANTS 1 ( HARSHAD J. THAKKAR ) PROPRIETOR PLACE : AHMEDABAD DATE :25-09-2008 2
PLACE : AHMEDABAD DATE : 25-09-2008
MITED
CH, 2008
AS ON 31-03-2007
100,000.00
533,055.20 1,711,955.00
383,742.51 2,728,752.71
802,393.00 105,942.00 696,451.00 -
538,326.00 6,930,659.57 305,246.14 84,159.00 7,238.00 7,865,628.71 5,840,453.00 2,025,175.71
0
(4,160.00) 11,286.00 2,728,752.71 -
on Accounts Attached.
A ORGOCHEM PVT. LTD.
A & A ORGOCHEM PRIVATE LIMITED
PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED ON 31-03-2008 PARTICULARS
INCOME SALES CLOSING STOCK OTHER INCOME DEFERRED TAX ASSETS T O T A L------------------------------------------------->
SCH. AS ON 31-03-2008
40,091,952.00 21,630.00 855,779.00 12,636.00 40,981,997.00
AS ON 31-03-2007
31,930,482.00 538,326.00 31,905.00 (4,160.00) 32,496,553.00
PARTICULARS
EXPENSES : OPENING STOCK PURCHASE DIRECT EXPENSES OFFICE & ADMINISTRATIVE EXPENSES
A.M.C. TAX AUDIT FEES BANK CHARGES BED DEBTS BONUS EXP. CELLULAR PHONE EXP. COMMISION EXP. CONVYANCE EXP. DIRECTOR SALARY ELECTRIC BURNING EXP. GODOWN RENT INCOME TAX INEREST (06-07) INSURANCE EXP. Internet Exp KASAR VATAV LEAVE SALARY EXP. LEGAL & PROFESSIONAL FEE MOTOR CAR EXP. OFFICE EXP. OFFICE MAINTANCE EXP. OFFICE RENT EXP. OFFICE REPARING EXP Office Salary Exp PETROL EXP. (SCOOTER) POSTAGE & ANGADIA EXP. PRELIMINARY EXP.W/OFF. PRINTING & STATIONERY EXP. PROFESSIONAL TAX STAFF WELFARE EXP. TELEPHONE EXP. TEMPO RENT EXP. TRANSPORT EXP. TRAVELLING EXP. VAT AUDIT FEES 21080 12500 19276.94 6406 151500 46847 826300 42563 440000 21834 172000 711 7238 2700 25558.85 85630 25200 64585 42379 12948 174000 24513 1036315 118160 23482 1254 31514 2000 41788 16526 388332 75435 155341 10000
538,326.00 34,382,946.00 403,020.00
28,759,842.00 742,298.00
OFFICE & ADMINISTRATIVE EXPENSES NET PROFIT/(LOSS) BEFORE DEPRECIATION INTREST & TAX
DEPOSIT INTEREST INTEREST ON FBT INTEREST ON VAT Intetest on Vehical Loan Interest Exp. L/C DISCONT INTEREST DEPRECIATION EXP.
39,450,208.79 1,531,788.21
205434 212 452 30709.09 46895 73640.7 214016
953,785.00
INTEREST & DEPRECIATION EXPENSES NET PROFIT/(LOSS) BEFORE TAX
F.B.T. EXP. INCOME TAX -F.Y.2007-08
571,358.79
960,429.42 26555 213060
NET PROFIT/(LOSS) AFTER TAX 720,814.42 Auditor's Report: As per our separate report of even date attached suhbject to Notes on Accounts Attached. FOR HARSHAD THAKKAR & CO. CHARTERED ACCOUNTANTS FOR A & A ORGOCHEM PVT. LTD. 1 2 ( HARSHAD J. THAKKAR ) PROPRIETOR PLACE : AHMEDABAD DATE :25/09/2008 PLACE : AHMEDABAD DATE : 25/09/2008
RATIO ANALYSIS
2008
CURRENT RATIO QUICK RATIO INVENTORY TURNOVER FIXED ASSETS TURNOVER TOTAL ASSETS TURNOVER DEBT RATIO BASIC EARNING POWER DEBTORS TURN OVER DEBT EQUITY RATIO INTEREST COVER RATIO
current asset/current liabilities current asset-inventories/current liabilities sales/inventories sales/net fixed assets sales/totalassets total liabilities/total assets earnings before interest and tax/total assets sales/average debtor debt/equity PBIT/interset expense
14932784.42/12042411
14911154.42/12042411 40091952/279978 40091952/940298 40091952/ 16544275/16534243 1531788/16534243 40091952/10654384 3927277/1204556 1531788/531358
2007 CURRENT RATIO QUICK RATIO INVENTORY TURNOVER FIXED ASSETS TURNOVER TOTAL ASSEST TURNOVER DEBT RATIO DEBTORS TURNOVER DEBT EQUITY RATIO current asset/current liabilitaies current asset-inventories/current liabilities sales/inventories sales/net fixed assets sales/total asset total liabilities/total asset sales/average debtors debt/equity 7865628.71/5840453 7327302.71/5840453 31930482/269163 31930482/696451 31930482/8562079.71
8569205.71/8562079.71 31930482/6930659.57 2245010.2/483742.51
14932784.42/12042411= 1 14911154.42/12042411 40091952/279978 40091952/940298 16534243 16544275/16534243 1531788/16534243 40091952/10654384 3927277/1204556 1531788/531358
= = = = = = = = = =
1.24 times 1.23 times 143.19 times 42.63 times 2.42 times 1.06 % 0.09 % 3.76 times 3.26 times 2.68 times
7865628.71/5840453 7327302.71/5840453 31930482/269163 31930482/696451 31930482/8562079.71 8569205.71/8562079.71 1 31930482/6930659.57 2245010.2/483742.51
= = = = = = = =
1.34 times 1.25 times 118.62 times 45.84 times 3.72 times 1% 4.6 times 4.64 times
COMMENTS S
SINCE THE CURRENT RATIO OF A&A ORGOCHEM PRIVATE LIMITED IS
DECREASING FROM 1.32 TO 1.24 IN 2008 ,IT 1.34
THE RATIO IS DECLINING. THE IDEAL CURRENT RATIO IS 2:1.THE COMPANY NEEDS TO MANAGE ITS DAY TO DAY AF ALSO THE QUICK RATIO OF THE COMPANY IS DECREASING FROM
1.25 TO 1.23 WHICH IS A GOOD INDICATOR
1:1 IS CONSIDERED TO BE THE IDEAL QUICK RATIO.THE INVENTORY TURNOVER RATIO INDICATES WHETHER T
IN INVENTORY REPRESENT IDLE CASH.THE LESSER THE INVENTORY,THE GREATER THE CASH AVAILABLE FOR ME
EFFICIENT INVENTORY MANAGEMENT .THE HIGHER INVENTORY TURNOVER IN 2008 POINTS TO BETTER INVENTO 008
THE FIXED ASSET TURNOVER RATIO MEASURES HOW EFFICIENTLY THE FIRM USES ITS PLANT AND EQUIPMENT.T INVESTED IN FIXED ASSET.
THE TOTAL DEBT RATIO MEASURED THE % OF FUNDS PROVIDED BY SOURCES OTHER THAN EQUITY.CREDITOR P
THE CUSHION AGAINST CREDITOR LOSSES IN THE EVENT OF LIQUIDATION.THE COMPANY RATIO IS IMPROVING SI
THE FINAL ASSET MANAGEMENT RATIO ,THE TOTAL ASSET TURNOVER RATIO MEASURES THE TURNOVER OF ALL
IS NOT GENERATING SUFFICIENT VOLUME OF BUSINESS GIVEN ITS TOTAL ASSET INVESTMENT.SALES SHOULD BE
STEPS SHOULD BE TAKEN.I AM SURE THE COMPANY WILL BE ABLE TO IMPROVE ITS FINANCIAL POSITION IN THE C
1.34 TO 1.24 IN 2008 ,IT IS NOT A GOOD INDICATOR OF THE COMPANY'S FINANCIAL POSITION BECAUSE
AGE ITS DAY TO DAY AFFAIR SO AS TO REACH AN IDEAL POINT.
IS A GOOD INDICATOR OF THE COMPANY'S SHORT TERM SOLVENCY POSIT OSITION. AT NUMBER OF TIMES A COMPANY’S INVENTORY IS TURNED INTO SALES.INVESTMENT IS A SIGN OF
SH AVAILABLE FOR MEETING OPERATING NEEDS.HIGH INVENTORY TURNOVER
TS TO BETTER INVENTORY MANAGEMENT. OF 42.63 INDICATES THAT RIGHT AMOUNT HAS BEEN
NT AND EQUIPMENT.THE COMPANY'S RATIO
N EQUITY.CREDITOR PREFER LOW DEBT RATIO BECAUSE THE LOWER THE RATIO THE GREATER
RATIO IS IMPROVING SINCE IT IS DECRESING FROM 4.64 TO 3.26.
HE TURNOVER OF ALL THE FIRMS ASSET.THE COMPANY'S RATIO INDICATES THAT THE COMPANY
ENT.SALES SHOULD BE INCREASED ,SOME ASSETS SHOULD BE SOLD .OR A COMBINATION OF THESE
IAL POSITION IN THE COMING YEARS.
doc_767648524.xls
This is a spreadsheet describes on ratio analysis of A & A Orgochem Pvt. Ltd.
RATIO ANALYSIS ON
A & A ORGOCHEM PRIV
SUBMITTED TOKARAMJEET SINGH
SIS ON
M PRIVATE LTD.
SUBMITTED BYJASMEET ROLL NO- 33 SECTION - A
A & A ORGOCHEM PRIVATE LIMITED
BALANCE SHEET AS ON 31ST MARCH, 2008
SOURCES OF FUNDS
AUTHORIZED CAPITAL
SCH.
1
AS ON 31-03-2008
100,000.00
LOAN FUNDS SECURED LOANS UNSECURED LOANS PROFIT & LOSS A/C. OPENING BALANCE ADDITION DURING THE YEAR T O T A L------------------------------------------------->
2 3
516,921.49 2,780,356.00
-
3,297,277.49
383,742.51 720,814.42
1,104,556.93 4,501,834.42
APPLICATION OF FUNDS
FIXED ASSETS GROSS BLOCK Less : DEPRECIATION NET BLOCK INVESTMENTS CURRENT ASSETS, LOANS & ADVANCES CLOSING STOCK SUNDRY DEBTORS CASH AND BANK BALANCE LOANS & ADVANCES OTHER CURRENT ASSETS 4 1,154,314.00 214,016.00 940,298.00 661,161.00
5 6 7
21,630.00 14,378,109.00 22,153.42 510,892.00 14,932,784.42 12,042,441.00 2,890,343.42
Less : CURRENT LIABILITIES & PROVISIONS
NET CURRENT ASSETS DEFERRED TAX ASSETS DEFERRED TAX ASSETS MISC.EXPENDITURE
8
-
10,032.00
T O T A L-------------------------------------------------> 4,501,834.42 Auditor's Report: As per our separate report of even date attached suhbject to Notes on Accounts Attached. FOR HARSHAD THAKKAR & CO. FOR A & A ORGOCHEM PVT. LTD. CHARTERED ACCOUNTANTS 1 ( HARSHAD J. THAKKAR ) PROPRIETOR PLACE : AHMEDABAD DATE :25-09-2008 2
PLACE : AHMEDABAD DATE : 25-09-2008
MITED
CH, 2008
AS ON 31-03-2007
100,000.00
533,055.20 1,711,955.00
383,742.51 2,728,752.71
802,393.00 105,942.00 696,451.00 -
538,326.00 6,930,659.57 305,246.14 84,159.00 7,238.00 7,865,628.71 5,840,453.00 2,025,175.71
0
(4,160.00) 11,286.00 2,728,752.71 -
on Accounts Attached.
A ORGOCHEM PVT. LTD.
A & A ORGOCHEM PRIVATE LIMITED
PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED ON 31-03-2008 PARTICULARS
INCOME SALES CLOSING STOCK OTHER INCOME DEFERRED TAX ASSETS T O T A L------------------------------------------------->
SCH. AS ON 31-03-2008
40,091,952.00 21,630.00 855,779.00 12,636.00 40,981,997.00
AS ON 31-03-2007
31,930,482.00 538,326.00 31,905.00 (4,160.00) 32,496,553.00
PARTICULARS
EXPENSES : OPENING STOCK PURCHASE DIRECT EXPENSES OFFICE & ADMINISTRATIVE EXPENSES
A.M.C. TAX AUDIT FEES BANK CHARGES BED DEBTS BONUS EXP. CELLULAR PHONE EXP. COMMISION EXP. CONVYANCE EXP. DIRECTOR SALARY ELECTRIC BURNING EXP. GODOWN RENT INCOME TAX INEREST (06-07) INSURANCE EXP. Internet Exp KASAR VATAV LEAVE SALARY EXP. LEGAL & PROFESSIONAL FEE MOTOR CAR EXP. OFFICE EXP. OFFICE MAINTANCE EXP. OFFICE RENT EXP. OFFICE REPARING EXP Office Salary Exp PETROL EXP. (SCOOTER) POSTAGE & ANGADIA EXP. PRELIMINARY EXP.W/OFF. PRINTING & STATIONERY EXP. PROFESSIONAL TAX STAFF WELFARE EXP. TELEPHONE EXP. TEMPO RENT EXP. TRANSPORT EXP. TRAVELLING EXP. VAT AUDIT FEES 21080 12500 19276.94 6406 151500 46847 826300 42563 440000 21834 172000 711 7238 2700 25558.85 85630 25200 64585 42379 12948 174000 24513 1036315 118160 23482 1254 31514 2000 41788 16526 388332 75435 155341 10000
538,326.00 34,382,946.00 403,020.00
28,759,842.00 742,298.00
OFFICE & ADMINISTRATIVE EXPENSES NET PROFIT/(LOSS) BEFORE DEPRECIATION INTREST & TAX
DEPOSIT INTEREST INTEREST ON FBT INTEREST ON VAT Intetest on Vehical Loan Interest Exp. L/C DISCONT INTEREST DEPRECIATION EXP.
39,450,208.79 1,531,788.21
205434 212 452 30709.09 46895 73640.7 214016
953,785.00
INTEREST & DEPRECIATION EXPENSES NET PROFIT/(LOSS) BEFORE TAX
F.B.T. EXP. INCOME TAX -F.Y.2007-08
571,358.79
960,429.42 26555 213060
NET PROFIT/(LOSS) AFTER TAX 720,814.42 Auditor's Report: As per our separate report of even date attached suhbject to Notes on Accounts Attached. FOR HARSHAD THAKKAR & CO. CHARTERED ACCOUNTANTS FOR A & A ORGOCHEM PVT. LTD. 1 2 ( HARSHAD J. THAKKAR ) PROPRIETOR PLACE : AHMEDABAD DATE :25/09/2008 PLACE : AHMEDABAD DATE : 25/09/2008
RATIO ANALYSIS
2008
CURRENT RATIO QUICK RATIO INVENTORY TURNOVER FIXED ASSETS TURNOVER TOTAL ASSETS TURNOVER DEBT RATIO BASIC EARNING POWER DEBTORS TURN OVER DEBT EQUITY RATIO INTEREST COVER RATIO
current asset/current liabilities current asset-inventories/current liabilities sales/inventories sales/net fixed assets sales/totalassets total liabilities/total assets earnings before interest and tax/total assets sales/average debtor debt/equity PBIT/interset expense
14932784.42/12042411
14911154.42/12042411 40091952/279978 40091952/940298 40091952/ 16544275/16534243 1531788/16534243 40091952/10654384 3927277/1204556 1531788/531358
2007 CURRENT RATIO QUICK RATIO INVENTORY TURNOVER FIXED ASSETS TURNOVER TOTAL ASSEST TURNOVER DEBT RATIO DEBTORS TURNOVER DEBT EQUITY RATIO current asset/current liabilitaies current asset-inventories/current liabilities sales/inventories sales/net fixed assets sales/total asset total liabilities/total asset sales/average debtors debt/equity 7865628.71/5840453 7327302.71/5840453 31930482/269163 31930482/696451 31930482/8562079.71
8569205.71/8562079.71 31930482/6930659.57 2245010.2/483742.51
14932784.42/12042411= 1 14911154.42/12042411 40091952/279978 40091952/940298 16534243 16544275/16534243 1531788/16534243 40091952/10654384 3927277/1204556 1531788/531358
= = = = = = = = = =
1.24 times 1.23 times 143.19 times 42.63 times 2.42 times 1.06 % 0.09 % 3.76 times 3.26 times 2.68 times
7865628.71/5840453 7327302.71/5840453 31930482/269163 31930482/696451 31930482/8562079.71 8569205.71/8562079.71 1 31930482/6930659.57 2245010.2/483742.51
= = = = = = = =
1.34 times 1.25 times 118.62 times 45.84 times 3.72 times 1% 4.6 times 4.64 times
COMMENTS S
SINCE THE CURRENT RATIO OF A&A ORGOCHEM PRIVATE LIMITED IS
DECREASING FROM 1.32 TO 1.24 IN 2008 ,IT 1.34
THE RATIO IS DECLINING. THE IDEAL CURRENT RATIO IS 2:1.THE COMPANY NEEDS TO MANAGE ITS DAY TO DAY AF ALSO THE QUICK RATIO OF THE COMPANY IS DECREASING FROM
1.25 TO 1.23 WHICH IS A GOOD INDICATOR
1:1 IS CONSIDERED TO BE THE IDEAL QUICK RATIO.THE INVENTORY TURNOVER RATIO INDICATES WHETHER T
IN INVENTORY REPRESENT IDLE CASH.THE LESSER THE INVENTORY,THE GREATER THE CASH AVAILABLE FOR ME
EFFICIENT INVENTORY MANAGEMENT .THE HIGHER INVENTORY TURNOVER IN 2008 POINTS TO BETTER INVENTO 008
THE FIXED ASSET TURNOVER RATIO MEASURES HOW EFFICIENTLY THE FIRM USES ITS PLANT AND EQUIPMENT.T INVESTED IN FIXED ASSET.
THE TOTAL DEBT RATIO MEASURED THE % OF FUNDS PROVIDED BY SOURCES OTHER THAN EQUITY.CREDITOR P
THE CUSHION AGAINST CREDITOR LOSSES IN THE EVENT OF LIQUIDATION.THE COMPANY RATIO IS IMPROVING SI
THE FINAL ASSET MANAGEMENT RATIO ,THE TOTAL ASSET TURNOVER RATIO MEASURES THE TURNOVER OF ALL
IS NOT GENERATING SUFFICIENT VOLUME OF BUSINESS GIVEN ITS TOTAL ASSET INVESTMENT.SALES SHOULD BE
STEPS SHOULD BE TAKEN.I AM SURE THE COMPANY WILL BE ABLE TO IMPROVE ITS FINANCIAL POSITION IN THE C
1.34 TO 1.24 IN 2008 ,IT IS NOT A GOOD INDICATOR OF THE COMPANY'S FINANCIAL POSITION BECAUSE
AGE ITS DAY TO DAY AFFAIR SO AS TO REACH AN IDEAL POINT.
IS A GOOD INDICATOR OF THE COMPANY'S SHORT TERM SOLVENCY POSIT OSITION. AT NUMBER OF TIMES A COMPANY’S INVENTORY IS TURNED INTO SALES.INVESTMENT IS A SIGN OF
SH AVAILABLE FOR MEETING OPERATING NEEDS.HIGH INVENTORY TURNOVER
TS TO BETTER INVENTORY MANAGEMENT. OF 42.63 INDICATES THAT RIGHT AMOUNT HAS BEEN
NT AND EQUIPMENT.THE COMPANY'S RATIO
N EQUITY.CREDITOR PREFER LOW DEBT RATIO BECAUSE THE LOWER THE RATIO THE GREATER
RATIO IS IMPROVING SINCE IT IS DECRESING FROM 4.64 TO 3.26.
HE TURNOVER OF ALL THE FIRMS ASSET.THE COMPANY'S RATIO INDICATES THAT THE COMPANY
ENT.SALES SHOULD BE INCREASED ,SOME ASSETS SHOULD BE SOLD .OR A COMBINATION OF THESE
IAL POSITION IN THE COMING YEARS.
doc_767648524.xls