The group presentation prepared for Financial Accounting section in NSBM (2nd Year-1st Semester)

1. Ratio Analysis of
LANKA ASHOK LEYLAND PLC
By
- V E R S A T I L E -

2. Introduction to
LANKA ASHOK LEYLAND PLC

3. CURRENT ASSETS RATIO

4. 1.61
1.44
1.39 1.4
1.76
0
0.2
0.4
0.6
0.8
1
1.2
1.4
1.6
1.8
2
2010 2011 2012 2013 2014
Current Assets Ratio
Lanka Ashok Leyland PLC

5. QUICK ASSETS RATIO

6. 0.71
0.41
0.33
0.2
0.02
0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
2010 2011 2012 2013 2014
Quick Assets Ratio
Lanka Ashok Leyland PLC

7. DEBTORS TURNOVER

8. 9.88
31.57
29.05
17.73
9.31
0
5
10
15
20
25
30
35
2010 2011 2012 2013 2014
Debtors Turnover Ratio
Lanka Ashok Leyland PLC

9. AVERAGE DAYS TO COLLECT DEBTORS

10. Average Days To Collect Debtors
Lanka Ashok Leyland PLC
37
12
13
20
39
0
5
10
15
20
25
30
35
40
45
2010 2011 2012 2013 2014

11. STOCK TURN OVER RATIO

12. 5
7
5
2 2
0
1
2
3
4
5
6
7
8
2010 2011 2012 2013 2014
Stock Turn Over Ratio
Lanka Ashok Leyland PLC

13. STOCK RESIDENT PERIOD

14. 77
49
78
156
198
0
50
100
150
200
250
2010 2011 2012 2013 2014
Stock Resident Period
Lanka Ashok Leyland PLC

15. DEBT TO EQUITY RATIO

16. 0.72
0.94
1.51
1.41
0.93
0
0.2
0.4
0.6
0.8
1
1.2
1.4
1.6
2010 2011 2012 2013 2014
Debt To Equity Ratio
Lanka Ashok Leyland PLC

17. GEARING RATIO

18. 0.29
0.36
0.53
0.57
0.45
0
0.1
0.2
0.3
0.4
0.5
0.6
2010 2011 2012 2013 2014
Gearing Ratio
Lanka Ashok Leyland PLC

19. INTEREST COVER RATIO

20. 3.32
26.61
88.26
1.2 1.06
0
10
20
30
40
50
60
70
80
90
100
2010 2011 2012 2013 2014
Interest Cover Ratio
Lanka Ashok Leyland PLC

21. GROSS PROFIT MARGIN

22. Gross Profit Margin
Lanka Ashok Leyland PLC
8%
10%
9%
4%
5%
0%
2%
4%
6%
8%
10%
12%
2010 2011 2012 2013 2014
Gross Profit Margin

23. NET PROFIT MARGIN

24. Net Profit Margin
Lanka Ashok Leyland PLC
6%
10% 10%
4% 4%
0%
2%
4%
6%
8%
10%
12%
2010 2011 2012 2013 2014
Net Profit Margin

25. RETURN ON EQUITY

26. 2010 2011 2012 2013 2014
LAL 23% 129% 141% 38% 18%
DIMO 21% 161% 111% 9% 43%
0%
20%
40%
60%
80%
100%
120%
140%
160%
180%
Return On Equity
Lanka Ashok Leyland PLC

27. RETURN ON CAPITAL EMPLOYED

28. 2010 2011 2012 2013 2014
LAL 31% 70% 54% 23% 17%
DIMO 25% 81% 48% 12% 8%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
Return On Capital Employed
Lanka Ashok Leyland PLC

29. EARNINGS PER SHARE
(EPS)

30. 2010 2011 2012 2013 2014
LAL 24.81 179.21 333.14 97.99 45.5
DIMO 27.97 239.03 304.36 51.16 44.34
0
50
100
150
200
250
300
350
Earnings Per Share
Lanka Ashok Leyland PLC vs Diesel & Motor Engineering PLC

31. DIVIDEND PER SHARE
(DPS)

32. Dividend Per Share
Lanka Ashok Leyland PLC vs Diesel & Motor Engineering PLC
15
30
60
30
5
7
61
40
10 10
0
10
20
30
40
50
60
70
2010 2011 2012 2013 2014
LAL DIMO

33. DIVIDEND PAYOUT RATIO
(DPR)

34. 2010 2011 2012 2013 2014
LAL 0.6 0.16 0.18 0.1 0.11
DIMO 0.25 0.25 0.13 0.19 0.22
0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
Dividend Payout Ratio
Lanka Ashok Leyland PLC vs Diesel & Motor Engineering PLC

35. DIVIDEND YEILD
(DY)

36. 2010 2011 2012 2013 2014
LAL 1.65% 1.13% 1.27% 0.55% 0.34%
DIMO 1.77% 4.10% 4.72% 1.98% 1.98%
0.00%
0.50%
1.00%
1.50%
2.00%
2.50%
3.00%
3.50%
4.00%
4.50%
5.00%
Dividend Yield
Lanka Ashok Leyland PLC vs Diesel & Motor Engineering PLC

37. PRICE EARNING RATIO
(PER)

38. 43.33
14.79
6.33
17.53
28.43
14.89
6.21
3.23
9.87
11.39
0
5
10
15
20
25
30
35
40
45
50
2010 2011 2012 2013 2014
LAL DIMO
Price Earning Ratio
Lanka Ashok Leyland PLC vs Diesel & Motor Engineering PLC

39. Conclusion

40. Thank you..