Ratio Analysis of Archies Limited

Archies Limited

Liquidity Ratios:

Current Ratio=Current AssetsCurrent Liabilities

=8773.353428.04=2.56

Acid Test Ratio=Current Assets-InventoriesCurrent Liabilities

=8773.35-4645.013428.04=1.20

Cash Position Ratio=Cash in hand+cash in bankcurrent liabilities

=346.55+25.553428.04=0.11

Inventory to GWC=InventoryCurrent Assets

=4645.018773.35=0.53

Leverage Ratios:

Debt/Equity Ratio=Long term DebtsNet Worth

=Long Term DebtsEquity+reserves and surplus

=95.12+1032.10+20.54+10.60675.62+8014.04

=1158.368689.66=0.13

Borrowing to Assets Ratio=1-Net WorthTotal Assets

=1-Equity+Reserves and SurplusTotal Assets

=1-675.62+8014.0410803.13

=1-0.804=0.20

FixedAsset/Net Worth Ratio=Fixed AssetsNet Worth

=Fixed AssetsEquity+Reserves and Surplus

=5457.82675.62+8014.04

=5457.828689.66=0.63

Capital Gearing Ratio=Capital Entitled to Fixed ReturmsCapital not entitled to fixed return

=1495.74-484.90675.62+8014.04

=1010.848689.66=0.12

DSCR=PBDIT-TaxInterest+Annual Installments

=1865.55-457.42132.37+502.01

=2.22

Financial charges Coverage Ratio=PBDIT-TaxInterest

=1865.55-457.42201.50=6.99

Fixed Asset Coverage Ratio=Gross Fixed assets-Acc.DepreciationLong Term secured Liabilities

=7310.76-2105.021495.74-484.90

=5205.741010.80=5.15

Activity Ratios:

Total Asset Turnover Ratio=Net SalesTotal Assets

=15621.055345.31=2.92

Inventory Turnover ratio=Net SalesInventory

=15621.054645.01=3.36

Debtors Turnover=Credit SalesAvg.Debtors

=15621.051311.15+1181.132=15621.051246.14=12.53

Collection Period=Average Debtor*365Credit sales

=1246.14*36515621.05=29.12

Creditors Turnover=Credit purchaseAverage Creditors

=6456.081063.6+1053.242=6456.081058.42=6.1

Payment Period=Average Creditor*365Net Purchases

=1058.42*3656456.08=59.84

Profitability/ Valuation Ratios:

Gross Profit Ratio=PBDITsales

=1865.5515621.05=0.12

Return on Net worth=PATNet Worth

=880.218689.66=0.10

Return on Share Equity=PAT-Preference DividendNet Worth...