25 Dues to Micro and Small Enterprises, if any, have been determined to the extent such parties have been identified on the basis of information collected by the Management.
26 Balances of Sundry Debtors and Sundry Creditors are subject to confirmation from respective parties and consequential reconciliation/adjustments arising there-from, if any. The management however does not expect any material variation
Methodology:
1. Current Ratio = Current Asset / Current Liability
2. Debt-Equity Ratio = Total Debt/ Total Shareholders’ Equity
3. Debt Service Coverage Ratio =Eamings before Interest, Tax and Exceptional Items /
Interest Expense Principal Repayments made during the year
for long term loans
4. Return on Equity Ratio = Profit After Tax / Average Net Worth
5. Inventory T urnover Ratio = Cost of Goods Sold (Cost of Material Consumed Purchases Changes in Inventory Manufacturing Expenses)/Average Inventories of Finished Goods,
Stock-in-Process and Stock-in-Trade
6. Trade Receivable Turnover Ratio = Value of Sales & Services / Average Trade Receivable
7. T rade Payable T urnover Ratio = Cost of Materials Consumed (after adj ustment of RM Inventory) Purchases of Stock-in-Trade Other Expenses / Average Trade Payable
8. Net Capital Turnover Ratio = Value of Sales & Services /Working Capital (Current Asset - Current Liability)
9. Net Profit Margin = Profit After Tax / Value of Sales & Services
10. Return on Investment = Other Income (Excluding Dividend) / Average Cash, Cash Equivalents & Other Marketable Securities
11. Return on Capital Employed = Net Profit After TaxA Deferred Tax Expense/(Income)
Finance Cost (-) Other Income / Average Capital Employed**
including Profit From Discontinued Operations
aa Capital employed includes Equity, Borrowings, Deferred Tax Liabilities, Creditor for Capital Expenditure and reduced by Investments, Cash and Cash Equivalents, Capital Work-in-Progress and Intangible Assets under Development.
29 Previous year figures have been regrouped/rearranged wherever necessary.
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