ratio annalysis on sugar factory

TITLE OF THE PROJECT “ A Study on RATIO ANALYSIS of SHREE Halasidhanath Sahakari Sakhar Karkhana Ltd”. ,[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],INDUSTRY PROFILE

COMPANY PROFILE ,[object Object]

OBJECTIVES OF THE STUDY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

RESEARCH METHODOLOGY ,[object Object],[object Object],[object Object],[object Object],[object Object]

DATA ANALYSIS & INTERPRETETION Gross profit Margin ratio: Gross profit ratio represents the relation between the profits and sale Gross Profit Margin = Gross Profit / Net Sales * 100 ,[object Object],[object Object],[object Object],YEAR GROSS PROFIT SALES G.P. RATIO 2004-05 7,00,15,301.58 30,10,02,504.06 23.26 2005-06 4,13,17,359.41 30,23,04,793.75 13.66 2006-07 3,79,03,469.81 33,79,85,566.07 11.02 2007-08 6,09,91,621.57 34,95,46,301.04 17.44 2008-09 5,44,14,256.14 43,05,43,494.12 12.63

Net Profit ratio This ratio measures the relationship between and net profit and net sales Net Profit Ratio = Net Profit / Net Sales*100 ,[object Object],[object Object],[object Object],YEAR NET PROFIT SALES N.P.RATIO 2004-05 14,56,9,011.39 30,10,02504.06 4.84 2005-06 40,53,781.26 30,23,04793.75 1.34 2006-07 11,79,916.79 33,79,85,566.07 0.34 2007-08 21,78,816.70 34,95,46,301.04 0.62 2008-09 16,53,143.88 43,05,43,494.12 0.38

CURRENT RATIO The ratio measures the relationship between the current Assets and current Liabilities Current Ratio = Current Assets Current Liabilities ,[object Object],[object Object],[object Object],YEAR Current Assets Current Liabilities RATIO 2004-05 30,83,21,871.3 45,42,94,589.7 0.67 2005-06 26,54,22,636.1 56,36,20,481.6 0.47 2006-07 87,56,37,598.7 62,30,87,336.2 1.40 2007-08 44,61,11,012.4 56,56,28,200.9 0.78 2008-09 47,18,36,449.8 54,28,37,550.5 0.86

Liquidity Ratio Liquidity Ratio = Liquid Assets Liquid Liabilities Liquid Assets= Current Assets-Inventories Liquid-Liabilities = Current Liabilities - Bank-overdraft ,[object Object],[object Object],[object Object],Years Liquid assets Liquid Liabilities Ratio 2004-2005 11,00,24,781.8 45,42,94,589.7 0.24 2005-2006 37,88,5,949.4 56,36,20,481.6 0.067 2006-2007 49,66,55,612.5 62,30,87,336.2 0.79 2007-2008 10,21,95,141.3 56,56,28,200.9 0.18 2008-2009 16,31,16,368.5 54,28,37,550.5 0.30

ACTIVITY RATIO INVENTORY TURN-OVER RATIO:- Sales Inventory Turn-Over ratio= Average Inventory Opening-Stock + Closing-Stock Average Inventory = 2 ,[object Object],[object Object],[object Object],Years Average Inventory Sales Inventory Turn-Over ratio 2004-05 19,23,53,685.5 30,10,02,504.06 1.56 2005-06 23,46,74,943.5 30,23,04,793.75 1.28 2006-07 32,47,89,674.5 33,79,85,566.07 1.04 2007-08 34,20,85,995.0 34,95,46,301.04 1.02 2008-09 30,55,13,910.0 43,05,43,494.12 1.40

FIXED ASSETS TURN-OVER RATIO Net-Sales Fixed assets turn-over ratio = Fixed-Assets ,[object Object],[object Object],[object Object],YEARS SALES FIXED-ASSETS F. A. T-O RATIO 2004-05 30,10,02,504.06 35,00,64,970.91 0.85 2005-06 30,23,04,793.75 36,17,12,835.66 0.83 2006-07 33,79,85,566.07 36,34,87,965.66 0.92 2007-08 34,95,46,301.04 37,14,70,849.66 0.94 2008-09 43,05,43,494.12 64,75,06,096.70 0.66

CURRENT ASSETS TURN-OVER RATIO Sales Current assets turn-over ratio = Current Assets ,[object Object],[object Object],[object Object],YEARS SALES CURRENT ASSETS C. A. T-O RATIO 2004-2005 30,10,02,504.06 30,83,21,871.3 0.97 2005-2006 30,23,04,793.75 26,54,22,636.1 1.13 2006-2007 33,79,85,566.07 87,56,37,598.7 0.38 2007-2008 34,95,46,301.04 44,61,11,012.4 0.78 2008-2009 43,05,43,494.12 47,18,36,449.8 0.91

Operating-Efficiency Ratio:- Direct Material cost to sales = Direct Material cost *100 Net-sales ,[object Object],[object Object],[object Object],YEARS Direct Material SALES Percentage (%) 2004-2005 20,03,89,076.8 30,10,02,504.06 66.57 2005-2006 21,92,24,160.5 30,23,04,793.75 72.51 2006-2007 24,14,53,980.32 33,79,85,566.07 71.43 2007-2008 22,45,46,979.08 34,95,46,301.04 64.23 2008-2009 30,94,03,524.5 43,05,43,494.12 71.86

Direct Labour cost to sales Direct Labour cost to sales = Direct Labour cost *100 Net-sales ,[object Object],[object Object],[object Object],YEARS Di. Labour SALES Percentage (%) 2004-2005 14,88,5,365.90 30,10,02,504.06 4.94 2005-2006 16,95,8,271.40 30,23,04,793.75 5.60 2006-2007 27,66,1,900.24 33,79,85,566.07 8.18 2007-2008 34,86,2,365.60 34,95,46,301.04 9.97 2008-2009 35,56,2,670.05 43,05,43,494.12 8.25

Factory Overhead to Sales Factory Overhead to Sales = Factory Overhead cost *100 Net-sales ,[object Object],[object Object],[object Object],[object Object],[object Object],YEARS F-Overhead Net-SALES Percentage (%) 2004-05 15,71,2,759.79 30,10,02,504.06 5.22 2005-2006 25,58,1,554.35 30,23,04,793.75 8.46 2006-2007 30,96,6,215.70 33,79,85,566.07 9.16 2007-2008 32,03,8,895.00 34,95,46,301.04 9.16 2008-2009 29,26,9,482.40 43,05,43,494.12 6.79

Findings ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

ratio annalysis on sugar factory

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