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It shows list of Principal Groups and Key Figures, Principal Ratios and Payment Performance of Sundry Debtors.

 Principle Ratios

Fields in the Ratio Analysis are explained below:

 Fields Calculation Example Current Ratio Total Current Assets/ Total Current Liabilities Current Ratio = 3.56 : 1 It's mean , Company has 3.56 of Current Assets to meet 1.00 of its Current Liability Quick Ratio Quick  Assets/ Total Current Liabilities Where, Quick Asset = (Total Current Assets - Stock In Hand ) Quick Ratio = 0.95 :1                         It's mean , Company has 0.95 of Quick Assets to meet 1.00 of its Current Liability Debt to  Equity Ratio Loans Liability /Net Worth Where, Net Worth = Capital A/c + Net Profit Debt to  Equity Ratio = 0.22 :1 It means Company has 0.22 cents of Debt and only 1.00 in Equity to meet this obligation. Day Sales Outstanding (Current Receivables/Total Credit Sales)  X  Number of Days Day Sales Outstanding = 48 Days Company takes approximately 48 days to convert its accounts receivables into cash. Compare this to their Terms of Net 30 days. This means at an average their customers take 18 days beyond terms to pay. Inventory Turnover Ratio Sales account / Closing Stock Inventory Turnover Ratio = 0.75 This indicates that Company is able to rotate its inventory in sales 0.75 times in one fiscal year. Wkg Capital  Turnover Ratio Net Sales / (Current Asset - Current Liabilities) Wkg Capital  Turnover Ratio = 0.77 This indicates that Company is able to rotate its working Capital in sales 0.77 times in one fiscal year. Accounts Payable to Sales % [Accounts Payables / Net Sales ] x 100 Accounts Payable to Sales % = 46.58% Company’s 46.58% of Sales is being funded by its suppliers. Profit Margin % (Net Profit / Net Sales) x 100 Profit Margin % = 50% This indicates Company makes 0.50 paises on every Rs 1.00 of Sale Gross Profit % Gross Profit / Total Sales x 100 Gross Profit % = 93.22% This indicates the percentage of profit earned from direct operations Operating Cost % (Cost Of Goods Sold + Operating Expenses) / Net Sales * 100 Where Cost of Goods Sold = ( Opening Stock+ Net Purchase + Direct Expenses) – Closing Stock Operating Cost % = 6.79% This is referred to as the percentage of operating cost with respect to the total turnover. This ratio is useful in making decisions in the areas of cost control, cost reduction etc The less percentage of cost means  higher margin to earn profit Return On Investment % (Net Profit / Capital a/c + Net Profit)*100 Return On Investment % = 17.60% Company generates a 17.60% percent return on the capital invested by the owners of the company Return on Working Capital % Net Profit / Working Capital *100 Where, Working capital = Current Asset - Current Liabilities Return on Working Capital % = 0.08% This indicates Company generates  0.08% percent return on the Wkg capital invested by the owners of the company

Principal Groups

 Working Capital Curreent Asset - Current Liabilties