Current Ratio = Current Assets/Current Liabilities
Liquid Ratio = Liquid Assets/Liquid Liabilities
Current assets मे से prepaid expenses और stock घटा देने से Liquid assets निकल जाता है
Liquid Liabilities और Current Liabilities एक ही होता है
Gross profit = sales - cost of goods sold
या all expenses of trading account- closing stock
Net profit Ratio = Net profit *100/Net sales
Operating Net profit Ratio = Operating Net profit *100/Net sales
Stock tournover Ratio = cost of goods sold / Average stock
Fixed assets tournover Ratio = cost of goods sold/ Fixed assets
Current assets tournover Ratio = Cost of goods sold/ Current assets
Total assets tournover Ratio = Cost of goods sold/ Total assets
Working Capital tournover Ratio = cost of goods sold/ Net Working capital
Working capital = Current Assets-current Liabilities
Cost of goods sold के स्थान पर Net sales भी लिया जा सकता है
Debtors tournover Ratio = Net credit sales/ Average account receivable
Average account receivable मे Debtors और B/R दोनो को लिया जायेगा
Creditors tournover Ratio = Net credit purchase/ Average account payable
Average account payable मे creditors और B/P दोनो को लिया जायेगा
Debt Equity Ratio = Long term debt (loans) / Shareholder fund
Average collection period = Average account receivable *365/52/12/ Net credit sales
Average payment period = Average payable *365/52/12/ Net credit purchase
Long term loans = Debenture, mortgage loan, bank loan, loan from financial instituation public deposite
Shareholder fund = Equity share capital, Preference Share Capital, capital Reserve, General Reserve, other Reserve, credit balance of P/L Account, Sinking
इन राशियो के योग मे से निम्न मदो की राशिया घटा देनी चाहिए
Fictitious assets, preliminary expenses, discount on issue of Share and Debenture
Properitary Ratio = properiter's fund or shareholders fund/ Total assets
Operating Ratio = cost of goods sold +all Operating expenses *100 / Net sales
Total assets to debt Ratio = Total assets/ long term loans
जब इसे प्रतिशत मे निकाला जायेगा
Total assets to debt Ratio = total assets * 100 / Long-term loans
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