Financial Ratios of Select Non-Government Non-Financial Public Limited Companies by Sales Size Group in India (2017-2018) | ||||||
(In Percent) | ||||||
Items | Sales Size Group (In Rs.) | |||||
Less than Rs. 25 Crore | Rs. 25 Crore- Rs. 50 Crore | Rs. 50 Crore- Rs. 100 Crore | Rs. 100 Crore- Rs. 500 Crore | Rs. 500 Crore - Rs. 1000 Crore | Rs. 1000 Crore and above | |
Number of Companies | ||||||
A. Capital Structure Ratios | ||||||
Net Fixed Assets to Total Net Assets | ||||||
Net Worth to Total Net Assets | ||||||
Debt to Equity | ||||||
Total Borowings to Equity | ||||||
Short Term Bank Borrowings to Inventories | ||||||
B. Liquidity Ratios | ||||||
Current Assets to Current Liabilities* | ||||||
Quick Assets to Current Liabilities | ||||||
Current Assets to Total Net Assets | ||||||
Trade Payables to Current Assets | ||||||
C. Assets Utilization and Turnover Ratios | ||||||
Sales to Total Net Assets^ | ||||||
Sales to Gross Fixed Assets^ | ||||||
Inventories to Sales | ||||||
Trade Receivables to Sales | ||||||
Exports to Sales | ||||||
Gross Value Added to Gross Fixed Assets^ | ||||||
D. Sources and Uses of Funds Ratios@ | ||||||
Gross Fixed Assets Formation to Total Uses of Funds | ||||||
Gross Capital Formation to Total Uses of Funds | ||||||
External Sources of Funds to Total Sources of Funds | ||||||
Increase in Bank Borrowings to Total External Sources | ||||||
Gross Savings to Gross Capital Formation | ||||||
E. Expenditure Ratios | ||||||
Cost of Raw Materials to Total Expenditure | ||||||
Remuneration to Employees to Total Expenditure | ||||||
Interest Paid to Total Expenditure | ||||||
Interest Coverage Ratio (EBIT to Interest)* | ||||||
F. Profitability and Profit Allocation Ratios | ||||||
Operating Profit to Sales | ||||||
Gross Profit (EBIT) to Sales | ||||||
Profit After Tax to Sales | ||||||
Gross Profit (EBIT) to Total Net Assets | ||||||
Profit After Tax to Net Worth | ||||||
Tax Provision to Profit Before Tax** | ||||||
Profit Retained to Profit After Tax** | ||||||
Dividends to Net Worth |