analtemplate
Ratio Analysis Template
This file contains a spreadsheet that can be used as a template for conducting ratio analysis. Using
the data below for Sample Company, several commonly used financial statement analysis ratios are
computed, using the data contained in the cells for the Balance Sheet and Income Statement for
Sample Company. Click on any of the cells containing a ratio to see how the ratios are computed
based on cell-referenced formulas.
To use this template for analysis of another company, copy this template to another spreadsheet
and substitute another company's financial statement data in place of the Sample Company data.
Additional ratios and analysis can be performed by inserting your own ratio formulas into the
spreadsheet and/or by incorporating additional information (e.g., free cash flow analysis or debt
coverage ratios).
Sample Company
Balance Sheet
Cash
Accounts Receivable
Marketable Securities
Inventories
Prepaids
Total Current Assets
Property, Plant, and Equipment, net
Total Assets
Current Liabilities
Bonds Payable
Common Equity
Total Liabilities & Equity
Income Statement
Sales
Cost of Goods Sold
Gross Profit
SG&A
Interest Expense
Net Income
Common Ratios
Current
Acid Test
Debt to Asset
Receivable Turnover
Inventory Turnover
Profit Margin
Asset Turnover
Return on Assets
Return on Equity
Dec 31 2001
Dec 31 2000
$52,000
$60,000
198,000
80,000
80,000
40,000
440,000
360,000
3,000
7,000
773,000
547,000
857,000
853,000
$1,630,000
$1,400,000
=========== ===========
$240,000
$160,000
400,000
400,000
990,000
840,000
$1,630,000
$1,400,000
=========== ===========
2001
2000
$1,640,000
$1,574,000
800,000
725,000
840,000
849,000
440,000
430,000
40,000
25,000
$360,000
$394,000
=========== ===========
2001
3.221
1.375
0.393
11.799
2.000
0.220
1.083
24%
39%
Page 1
SITARA CHEMICAL INDUSTRIES LIMITED
Balance sheet
ASSETS
NON CURRENT ASSET
Property, plant and equipment
Investment property
Long term investments
Long term loans and advances
Long term deposits
Total non current assets
2012
6,339,937,335
2,820,036,360
67,607,937
827,493,584
110,296,726
10,165,371,942
2011
5,378,904,086
1,576,855,621
96,480,134
840,659,837
108,128,850
8,001,028,528
CURRENT ASSETS
inventory
Stock in trade
Trade debts
Loans and advances
Trade deposits and prepayments
receivables
Other financial assets
Cash and bank balances
Non-current assets classified as held for sale
Total Current Assets
TOTAL
366963117
902720830
796202867
437603208
6680502
9079166
116178674
79861668
279,947,941
885,083,340
512,397,911
311,576,542
7,036,816
7,773,380
148,642,950
140,776,990
1,178,000,000
2715290032 3,471,235,870
23,046,033,916 19,473,292,926
EQUITY AND LIABILITIES
Equity
Share capital
Reserves
Surplus on revaluation of property, plant, equipment
Un-appropriated profits
Total Equity
Non-current liabilities
Long term financing
Long term deposits
Deferred liabilities
Total Non Current Liabilties
Current liabilities
Trade and other payables
Profit / financial charges payable
Short term borrowings
Current portion of long term financing
Provision for taxation
Sales tax payable
Total Current Liabilties
TOTAL
214,294,070
1,338,984,262
1,466,066,473
2,849,607,623
5,868,952,428
214,294,070
1,332,211,601
920,621,624
2,239,905,349
4,707,032,644
1,334,775,746
12,199,953
1,385,029,870
2,732,005,569
1,810,242,786
10,518,651
1,004,050,778
2,824,812,215
1,522,591,422 1,356,248,460
92,938,164
120,376,568
1,544,904,214 1,269,000,000
862,779,540
954,033,710
240,420,881
218,292,609
16,068,756
22,468,192
4,279,702,977 3,940,419,539
21,481,618,971 19,004,109,257
SITARA CHEMICAL INDUSTRIES LIMITED
Income statement
2012
Sales
Cost of sales
Gross profit
Other operating income
Distribution cost
Administrative expenses
Other operating expenses
Finance cost
Share of loss/ (profit) of associates - net of tax
Profit before taxation
tax
Profit for the year
7,463,926,517
5,393,939,325
2,069,987,192
38,386,400
2,108,373,592
127,286,617
223,171,410
88,450,365
682,871,270
2,542,565
1,124,322,227
984,051,365
295,569,418
688,481,947
2011
6,216,879,954
4,663,238,913
1,553,641,041
42,653,372
1,596,294,413
123,094,460
217,956,918
42,088,096
703,493,583
-8,568,037
1,078,065,020
518,229,393
90,238,072
427,991,321
Ratios
1
2
3
4
5
6
7
8
9
10
11
current ratio
Acid test ratio
Debt to asset ratio
Receivable Turnover
Inventory Turnover
operating cycle
sale to working
working capital
cash ratio
days sales in A/R
days sales in inventory
0.63445759
0.54871259
0.19693898
885.792155
17
22.299824
-6.5099055
0.63445759
0.07219867
0.41
21.8877635
