ratio analysis of two fmcg companies -by R.A.Podar institute of management jaipur rajasthan

1. Financial Ratio Analysis
FMCG INDUSTRY : MARICO & DABUR
Group 1 : Bright Sparks
7 Constellations

2. Ratio Analysis
&
 Ratio Analysis is a form of Financial Statement analysis that is
used to obtain a quick indication of firm’s financial position in
several key areas.
Let us see the various ratios of 2 FMCG industry:

3. BALANCE SHEET
 Dabur
 Marico

4. Financial Ratios
Ratios Formula Marico Dabur
Liquidity Ratios
Current Ratio Current Assets/
Current Liabilities
1.68 1.13
Quick Ratio Cash +
Marketable
securities +
Accounts
receivables/
Current Liabilities
0.85 0.66

5. Ratios Formula Marico Dabur
Activity Ratios
Inventory Turnover
Ratio
Cost of Goods
sold/ Average
inventory
5.55 8.72
Fixed Assets
Turnover Ratio
Net Sales / Net
Fixed Assets
1.46 2.72
Capital Turnover
Ratio
Net sales/ capital
employed
1.54 2.50
Debtors Turnover
Ratio
Net Credit sales in
yr./ Average
accounts
receivables
27.05 16.84

6. Ratios Formula Marico Dabur
Profitability
ratios
Gross Profit Ratio Gross Profit *100/
Net Sales
13.93 15.84
Net Profit Ratio Net Profit*100/
Net Sales
14.73 13.49
Return on
Investment Ratio
PBIT*100/ Capital
Employed
31.39 45.27

7. Ratio Formula Marico Dabur
Capital
Structure
Ratios
Debt Equity Ratio Total debt/ Total
Equity
0.21 0.02
Earning per Share
(EPS)
Profit after tax –
Preference share
dividend / No. of
Equity shares
8.95 3.85
Book Value Net Worth/ No. of
Equity shares
30.60 10.91

8. Ratios of 3 Financial Years of Marico
Ratios Marico
2014 2013 2012
Current Ratio 1.32 1.69 1.69
Quick Ratio 0.80 1.27 1.39
ITR 5.55 4.81 6.26
FATR 1.46 1.58 1.92
CTR 1.54 1.20 1.77
DTR 27.05 30.30 27.07
GPR 13.93 14.35 12.90
NPR 14.73 12.41 11.41
ROI 31.39 20.36 25.37
Debt equity ratio 0.20 0.32 0.49
EPS 8.95 6.65 5.47
Book Value 30.60 30.89 18.28

9. Ratio of 3 Financial Years of Dabur
Ratios Dabur
2014 2013 2012
Current Ratio 1.08 1.17 1.15
Quick Ratio 0.66 0.97 0.85
ITR 8.72 8.70 7.19
FATR 2.72 2.55 2.57
CTR 2.50 2.36 2.38
DTR 16.84
18.14
17.62
GPR 15.84 15.66 16.56
NPR 13.49 13.32 12.17
ROI 45.27 41.82 40.51
Debt equity ratio 0.02 0.15 0.21
EPS 3.85 3.39 2.66
Book Value 10.91 9.15 7.48

10. Thank You
PRESENTED BY :
GROUP 1
Aditya ; Ankit ; Apurva ; Parul ;
Ompal ; Sakshi ; Surbhi(M)
7 Constellations