Financial Ratios of Select Non-Government Non-Financial Public Limited Companies by Paid-Up-Capital (PUC) Size Group in India (2022-2023) | ||||||
(In Percent) | ||||||
Items | Paid-Up-Capital (PUC) Class Size Group (In Rs.) | |||||
Less than Rs. 1 Crore | Rs. 1 Crore - Rs. 5 Crore | Rs. 5 Crore - Rs. 10 Crore | Rs. 10 Crore - Rs. 25 Crore | Rs. 25 Crore - Rs. 100 Crore | Rs. 100 Crore & Above | |
A. Capital Structure Ratios | ||||||
Number of Companies | ||||||
1. Net Fixed Assets to Total Net Assets | ||||||
2. Net Worth to Total Net Assets | ||||||
3. Debt to Equity | ||||||
4. Total Borrowings to Equity | ||||||
5. Short Term Bank Borrowings to Inventories | ||||||
B. Liquidity Ratios | ||||||
6. Current Assets to Current Liabilities1 | ||||||
7. Quick Assets to Current Liabilities | ||||||
8. Current Assets to Total Net Assets | ||||||
9. Trade Payables to Current Assets | ||||||
C. Assets Utilization and Turnover Ratios | ||||||
10. Net Sales to Total Net Assets3 | ||||||
11. Net Sales to Gross Fixed Assets3 | ||||||
12. Inventories to Sales | ||||||
13. Trade Receivables to Sales | ||||||
14. Gross Value Added to Gross Fixed Assets3 | ||||||
D. Sources and Uses of Funds Ratios4 | ||||||
15. Gross Fixed Assets Formation to Total uses of Funds | ||||||
16. Gross Capital Formation to Total uses of Funds | ||||||
17. External Sources of Funds to Total Sources of Funds | ||||||
18. Increase in Bank Borrowings to Total External Sources | ||||||
19. Gross Savings to Gross Capital Formation | ||||||
E. Expenditure Ratios | ||||||
20. Cost of Raw Materials to Total Expenditure | ||||||
21. Remuneration to Employees to Total Expenditure | ||||||
22. Interest Paid to Total Expenditure | ||||||
23. Interest Coverage Ratio (EBIT to Interest)1 | ||||||
F. Profitability and Profit Allocation Ratios | ||||||
24. Operating Profit to Sales | ||||||
25. Gross Profit (EBIT) to Sales | ||||||
26. Profit After Tax to Sales | ||||||
27. Gross Profit (EBIT) to Total Net Assets | ||||||
28. Profit After Tax to Net Worth | ||||||
29. Tax Provision to Profit Before Tax2 | ||||||
30. Profit Retained to Profit After Tax2 | ||||||
31. Dividends to Net Worth |