| Profitability ratios |
|
|
|
|
|
|
| Gross profit ratio |
19.53 |
16.81 |
20.92 |
20.99 |
17.99 |
22.64 |
| Operating leverage ratio |
5.61 |
11.09 |
2.56 |
6.96 |
(1.03) |
(1.86) |
| EBITDA margin to sales |
12.95 |
7.61 |
12.99 |
11.37 |
10.44 |
10.44 |
| Net profit to sales |
5.94 |
(0.89) |
6.30 |
4.55 |
2.04 |
3.54 |
| Return on equity |
31.44 |
(3.27) |
25.82 |
17.63 |
8.34 |
14.37 |
| Return on capital employed |
26.03 |
7.44 |
24.94 |
17.45 |
10.52 |
18.97 |
| |
|
|
|
|
|
|
| Liquidity ratios |
|
|
|
|
|
|
| Current ratio |
1.10 |
1.03 |
1.16 |
1.14 |
1.11 |
1.08 |
| Quick / acid test ratio |
0.43 |
0.30 |
0.39 |
0.40 |
0.37 |
0.26 |
| Cash to current liabilities |
0.01 |
0.01 |
0.02 |
0.02 |
0.01 |
0.02 |
| Cash flow from operations to sales |
0.00 |
(0.00) |
0.00 |
(0.02) |
0.05 |
(0.06) |
| |
|
|
|
|
|
|
| Capital structure ratios |
|
|
|
|
|
|
| Financial leverage ratio |
2.69 |
2.82 |
1.89 |
1.85 |
1.81 |
2.06 |
| Weighted average cost of debt |
0.05 |
0.06 |
0.05 |
0.04 |
0.04 |
0.04 |
| Debt to equity ratio |
0.99 |
0.96 |
0.58 |
0.55 |
0.65 |
0.53 |
| Interest cover ratio |
3.61 |
0.96 |
3.72 |
3.36 |
1.92 |
2.47 |
| |
|
|
|
|
|
|
| Turnover ratios |
|
|
|
|
|
|
| |
|
|
|
|
|
|
| Inventory turnover |
149 |
192 |
151 |
145 |
146 |
184 |
| Inventory turnover ratio |
2.45 |
1.90 |
2.42 |
2.52 |
2.50 |
1.99 |
| Debtor turnover |
37 |
43 |
40 |
35 |
26 |
24 |
| Debtor turnover ratio |
9.90 |
8.45 |
9.19 |
10.44 |
14.04 |
15.09 |
| Creditors turnover |
94 |
175 |
136 |
142 |
208 |
269 |
| Creditors turnover ratio |
3.52 |
1.83 |
2.44 |
2.46 |
1.79 |
1.50 |
| Fixed assets turnover ratio |
2.79 |
2.25 |
3.02 |
2.83 |
2.51 |
2.68 |
| Total assets turnover ratio |
0.97 |
0.81 |
1.05 |
1.05 |
1.09 |
1.00 |
| Operating cycle |
92 |
60 |
54 |
38 |
(35) |
(61) |
| |
|
|
|
|
|
|
| Investor information |
|
|
|
|
|
|
| Earnings per share |
10.00 |
(1.12) |
10.12 |
5.82 |
2.50 |
3.92 |
| Price earning ratio |
5.07 |
(25.56) |
4.65 |
7.38 |
16.36 |
9.23 |
| Price to book ratio |
0.24 |
0.18 |
0.31 |
0.35 |
0.40 |
0.33 |
| Dividend yield ratio |
0.02 |
0.09 |
0.05 |
0.06 |
0.02 |
0.03 |
| Cash dividend per share |
1.00 |
2.50 |
2.50 |
2.50 |
1.00 |
1.00 |
| Bonus shares issued |
2.00 |
2.00 |
– |
– |
– |
– |
| Dividend payout ratio |
(0.89) |
0.25 |
0.43 |
1.00 |
0.26 |
0.43 |
| Dividend cover ratio |
10.00 |
(0.45) |
4.05 |
2.33 |
2.50 |
3.92 |
| Break – up value per share |
43.68 |
32.64 |
43.01 |
35.40 |
33.40 |
29.93 |
| Market value per share |
|
|
|
|
|
|
| at the end of the year |
50.73 |
28.63 |
47.12 |
42.93 |
40.98 |
36.19 |
| high during the year. |
58.32 |
49.62 |
58.4 |
49.5 |
61.2 |
53.2 |
| low during the year |
28.93 |
21.45 |
38.25 |
32.52 |
36.00 |
32.99 |
| EBITDA |
11,195 |
4,103 |
7,442 |
5,186 |
3,267 |
3,371 |
| |
|
|
|
|
|
|
| *Ratio restated based on number of shares outstanding as on June 30, 2020. |
