The document analyzes and compares the financial ratios of Crescent, Kohinoor and Shadab textile mills over three years from 2009-2011. Crescent has the best liquidity, collection period and profitability ratios compared to the other two textile mills. Kohinoor has better inventory turnover and net profit margins. Overall, Crescent appears to be in a stronger financial position based on the analyzed ratios.

1. Ratio Analysis

2.  Time Series Analysis  Cross
Sectional
Analysis

3. Time series Analysis

4. Current Ratio=Current Assets/Current Liabilities
2011 .74 times
2010 .70 t Current Ratio
2009 .70 t 0.76
0.74
0.72
Current Ratio
0.7
0.68
Current Ratio
1
2
3

5. Quick Ratio=Current Assets-Inventory/Current
Liabilities
2011 .51 t
Acid test Ratio
2010 .50 t
2009 .51 t 0.51
0.505
0.5 Acid Test Ratio
0.495
Acid Test Ratio
1
2
3

6. Inventory turnover=CGS/Inventory
2011 10 t
2010 9t 10
2009 8t 9
8
7
6
5 ACTIVITY RATIO
4 Inventory Turnover Ratio
3
2
1
0
1 2 3

7. Avg.collection Period=A.R/Avg sale per day
2011 74 Days
2010 86 Avg. Collection Period
2009 79 90
85
80
75 Avg. Collection Period
70
65
Avg. Collection Period
1 2 3

8. Debt Ratio=total liability/total Assets
2011 67.08% Debt Ratio
2010 60.75%
68
2009 63.92% 66
64
62
60 Debt Ratio
58
56
Debt Ratio
1
2
3

9. Gross profit margin=G.P/Sales
2011 9.25%
2010 13.41%
G.P Ratio(%age)
2009 14.65%
16
14
12
10
8 G.P Ratio(%age)
6
4
2
0
1 2 3

10. N.P margin=N.P/sales
2011 .80%
2010 3.17%
N.P Ratio(%age)
2009 1.67% 3.5
3
2.5
2
1.5 N.P Ratio(%age)
1
0.5
0
1 2 3

11. EPS=net income/No. of shares
Earning Per Share
2011 2.41 Rs.
7
2010 7 6
5
2009 3.64 4
Earning Per Share
3
2
1
0
1 2 3

12. time series Analysis

13. Current Ratio=Current Assets/Current Liabilities
2011 .67 t
2010 .80 t Current Ratio
2009 .76 t 0.8
0.78
0.76
0.74
0.72
0.7 Current Ratio
0.68
0.66
0.64
0.62
0.6
1 2 3

14. Quick Ratio=Current Assets-Inventory/Current
Liabilities
2011 .37 t Acid test Ratio
2010 .47 t 0.5
0.45
2009 .45 t 0.4
0.35
0.3
0.25 Acid Test Ratio
0.2
0.15
0.1
0.05
0
1 2 3

15. Inventory turnover=CGS/Inventory
2011 5.04 t
2010 4.17 t Inventory turnover Ratio
2009 4.17 t 6
5
4
3
2 Inventory Turnover Ratio
1
0
Inventory Turnover…
1 2 3

16. Avg.collection Period=A.R/Avg sale per day
2011 30.88 Days
Avg. Collection Period
2010 40.60
2009 51.58 60
50
40
30 Avg. Collection Period
20
10
0
1 2 3

17. Debt Ratio=total liability/total Assets
2011 24%
Debt Ratio
2010 34%
45
2009 42% 40
35
30
25
Debt Ratio
20
15
10
5
0
1 2 3

18. Gross profit margin=G.P/Sales
2011 15.15%
2010 18.71%
G.P Ratio(%age)
2009 14.89 %
20
18
16
14
12
10 G.P Ratio(%age)
8
6
4
2
0
1 2 3

19. N.P margin=N.P/sales
2011 4.05%
2010 2.60%
N.P Ratio(%age)
2009 (520)%
6
4
2
0 N.P Ratio(%age)
N.P Ratio(%age)
-2 1 2 3
-4
-6

20. EPS=net income/No. of shares
Earning Per Share
2011 2.20 Rs.
2010 1.91 3
2
2009 (3.02) 1
0 Earning Per Share
1 2 3
-1
-2
-3
-4

21. time series Analysis

22. Current Ratio=Current Assets/Current Liabilities
2011 .622 t
2010 .638 t Current Ratio
2009 .622 t 0.9
0.8
0.7
0.6
0.5
0.4 Current Ratio
0.3
0.2
0.1
0
1 2 3

23. Quick Ratio=Current Assets-Inventory/Current
Liabilities
2011 .19 t
2010 .387 t Acid test Ratio
2009 .19 t 0.4
0.3
0.2
Acid Test Ratio
0.1
0
Acid Test Ratio
1
2
3

24. Inventory turnover=CGS/Inventory
2011 13.4 t
2010 8.89 t
Inventory turnover Ratio
2009 7.14 t
15
10
5 Inventory Turnover Ratio
0
Inventory Turnover…
1 2 3

25. Avg.collection Period=A.R/Avg sale per day
2011 7.51 Days
2010 18.31 Avg. Collection Period
2009 7.14 20
18
16
14
12
10 Avg. Collection Period
8
6
4
2
0
1 2 3

26. Gross profit margin=G.P/Sales
2011 .09%
2010 .12% G.P Ratio(%age)
2009 .028%
0.15
0.1
0.05 G.P Ratio(%age)
0
G.P Ratio(%age)
1
2
3

27. N.P margin=N.P/sales
N.P Ratio(%age)
2011 .632%
0.639
2010 .638% 0.638
0.637
0.636
2009 .632% 0.635
0.634 N.P Ratio(%age)
0.633
0.632
0.631
0.63
0.629
1 2 3

28. EPS=net income/no. of shares
EPS: Earning Per Share
2011 18.08 Rs. 20
18
16
2010 15.84 14
12
10 Earning Per Share
2009 9.42 8
6
4
2
0
1 2 3

30. Current Ratio
Current ratio:
0.75
0.7
0.65
Current Ratio
0.6
0.55
Crescent .74 t 1
2
Current Ratio
3
Kohinoor .67 t
Shadab .622 t
Crescent is in better condition than others.

31. Acid test Ratio: Acid test Ratio
0.6
Crescent .51 t 0.5
0.4
Kohinoor .37 t 0.3 Acid Test Ratio
0.2
Shadab .19 t 0.1
0
1 2 3
The liquidity condition of crescent better than others.

32. ACTVITY RATIO:
Inventory turnover ratio:
Crescent 10 t 14
12
Kohinoor 5.04 t 10
8
6 Activity Ratio
Shadab 13.4 t 4 Inventory Turnover Ratio
2
0 Inventory Turnover…
Activity Ratio
1 2 3
Kohinoor inventory ratio is bettr than others.

33. Avg Collection Period:
Crescent 74 Days
Kohinoor 33.88 Avg. Collection Period
Shadab 7.51 80
60
40
Avg. Collection Period
20
0
Avg. Collection Period
1 2 3

34. Debt Ratio:
Crescent 67.08%
Kohinoor 24%
Shadab 1% 80
60
40 Debt Ratio
Debt Ratio
20
Debt Ratio
0
Debt Ratio
1
2
3

35. Profitability Ratio:
G.P Ratio:
Crescent 9.25% 16
14
Kohinoor 15.15% 12
10
Shadab .09% 8
Profitability Ratio
G.P Ratio(%age)
6
4
2
0
1 2 3
Kohinoor is better than others.

36. N.P Ratio:
N.P Ratio(%age)
Crescent .8% 4.5
Kohinoor 4.05% 4
3.5
3
Shadab .632% 2.5
2
N.P Ratio(%age)
1.5
1
0.5
0
1 2 3
Kohinoor’s profit is more than others.

37. EPS:
Crescent 2.41 Rs. Earning Per Share
3
Kohinoor 2.2 2.5
Shadab 1.08 2
1.5
Earning Per Share
1
0.5
0
1 2 3
Eps of crescent is more than others.

38.  Financial statement of crescent, Koh_e_noor and
shadab textile mill for the year of :
 2009
 2010
 2011