Ratio Analysis of PATANJALI FOODS LTD.
2019-20 2020-21 2021-22 2022-23 2023-24
I.Liquidity Ratios
1.) Current Ratio = Current Assets/Current Liabilites 2.134175973 2.130328551 2.817947627 2.44360339 2.567426009
2.) Quick Ratio = Quick Assets/Current Liabilites 1.03 0.77 1.53 1.17 1.32
II.Solvency Ratio
1.) Debt Equity Ratio = Long term debts/Shareholder's Fund 0.739187103 0.612792277 0.488465665 0.011611446 0.002812261
2.) Total Asset to Debt Ratio = Total Assets/Long Term Debts 2.78562577 3.25796244 4.408632005 114.9218153 462.0930314
3.) Proprietary Ratio = (Propreitor's Fund/Total Assets)*100 48.56493903 50.08880186 46.43678121 74.93957454 76.95110944
4.) Interest Coverage Ratio = Net Profit before Interest and Taxes/Interest on long term debt 73.25 2.47 4.03 5.94 6.58
III.Activity Ratio
1.) Capital Turnover Ratio = Net Sales/Capital Employed 1.983732768 2.256410292 3.072571463 3.171354588 3.139226489
2.) Fixed Assets Turnover Ratio = Net Sales/Net Fixed (operating) Assets 1.287268128 1.637995656 2.455713642 3.015164456 3.131896395
3.) Working Capital Turnover Ratio = Net Sales/Working Capital (Current Assets - Current Liabilites) 9.46 8.34 5.90 6.82 6.68
4.) Stock Turnover Ratio = Cost of Goods sold/Average Inventory
5.) Debtor Turnover Ratio = Net Credit Sales/Average debtors
6.) Creditor Turnover Ratio = Net Credit Purchases/Average Creditors
IV.Profitability Ratio
1.) Gross Profit Ratio = Gross Profit/Net Sales*100 8.248798006 10.52343242 10.78227237 8.423913216 9.820735877
2.) Operating Profit Ratio = Operating Profit/Net Sales *100 1.737487793 3.897079596 5.47138694 3.740849227 2.904794405
3.) Net Profit Ratio = Net Proift/Net Sales *100 1.603776246 3.152225401 4.438600014 3.739802428 3.341881729
4.) Return on Total Assets = Net Profit before Interest & Tax/Total Assets *100 98.7635381 9.825038129 12.44977226 10.70563193 9.425300877
5.) Return on Capital Employed = Net profit before Interest and Tax/Capital Employed *100 117.5065178 12.23873498 18.14267526 14.26305073 12.37022295
6.) Return on Shareholder's Fund = Net profit after Interest and Tax/Shareholder's Funds *100 200.7909131 15.08661669 15.12481617 8.931664364 7.497567443
7.) Return on Equity Shareholder's Fund = Net profit after Interest and Tax * Preference Dividend/ Equity shareholder's Fund *100 903.5591091 67.88977509 68.06167277 6.978309368 0
V.Earnings per equity share:
(1) Basic 871.28 23.02 27.26 24.54 21.14
(2) Diluted 871.28 23.02 27.26 24.54 21.14
VI.Dividend and Dividend Percentage
Equity Share Dividend 0 0 0 181 434.3
Equity Dividend Rate (%) 0 0 250 300 300
