(d) Fixed Assets Turnover Ratio;
(e) Inventory Turnover Ratio ;
(f) Earnings Per Share; and
(g) Dividend Cover.
Balance Sheet as at 31st December
(Rs. in lakhs)
1989 1990 1991
Liabilities
Share Capital:
Shares of Rs. 10 each 800 1,000 1,000
Reserves and Surplus 700 800 1,000
Secured Term Loans 800 2,000 2,400
Cash credits from banks 800 1,000 1,500
Sundry Creditors 1,200 900 1,100
4,300 5,700 7,000
Assets :
Fixed Assets :
2,800 3,000 4,000
Less: Depreciation 920 1,400 2,000
1,880 1 ,600 2,000
Stock 1,520 2,400 2,800
Debtors 480 500 900
Other Current Assets 420 1,200 1,300
2420 4,100 5,000
Total Assets 4,300 5,700 7,000
Extracts from Profit and Loss Account as on 31st December
(Rs in lakhs)
Particulars 1990 1991
Sales 4,800 7,200
Profit before depreciation and interest
on term loans
1,500
2,400
Depreciation 480 600
Interest on term loans 420 600
Tax 300 600
Dividends 100 150