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8/14/2019 Pantaloon Retail Final
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SUBMITTED BY:
LOVISH ANAND
MANAS PRADHAN
MANUJ KATHIL
MD EQUBAL ELAM
M S NEGI
PANTALOON RETAIL LTD.
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FINANCIAL PERFORMANCE RATIOS
FINANCIALPERFORMANCE
JUNE-03 JUNE-04 JUNE-05 JUNE-06 JUNE-07
COGS/NET SALES 68.23% 66.54% 66.52% 66.53% 68.26%
MANPOWER COST/TOTAL INCOME 4.29% 4.17% 4.80% 5.99% 6.19%
ADVERTISING &SELLINGCOST/TOTAL
INCOME
2.65% 2.84% 3.08% 2.72% 2.80%
INTEREST/TOTALINCOME
3.97% 3.64% 2.60% 1.97% 2.70%
PBDIT/INTEREST 2.16 2.39 3.42 4.05 3.43
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COST OF GOODS SOLD
OPENING STOCK
+
PURCHASES
-
CLOSING STOCK
-
INSURANCE CLAIM
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NET SALES
SALES
-
VAT/SALES TAX
+
OTHER OPERATING INCOME
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TOTAL INCOME
SALES & OTHER OPERATING INCOME
+
OTHER INCOME
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INTEREST
INTEREST: ON DEBENTURES & FIXED LOANS
ON OTHER LOANS
+
BILL DISCOUNTING CHARGES
+
BANK CHARGES
-INTEREST INCOME ON FIXED DEPOSITS/OTHERS
-
EXCHANGE FLUCTUATION GAIN/LOSS
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PBDIT
SALES & OPERATING INCOME
+
OTHER INCOME
-
COGS
-
PERSONNEL COST-
MANUFACTURING & OTHER EXPENSES
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Profitability
Jun-03 Jun-04 Jun-05 Jun-06 Jun-07
PBDIT/Total Income
8.57% 8.66% 8.89% 7.99% 9.24%
PBDT/Total Income
4.60% 5.03% 6.29% 6.02% 6.54%
NetProfit/Total Income
2.56% 3.00% 3.65% 3.43% 3.60%
RONW(AverageNetworth)
18.92% 24.47% 24.42% 17.15% 14.82%
ROCE(AverageCapitalemployed)
20.31% 21.03% 22.41% 18.30% 17.48%
PROFITABILITY INDICATOR RATIOS
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RONW(%)= (PAT- PREFERENCE DIVIDEND) * 100
EQUITY SHAREHOLDERS FUND OR NET WORTH
NET WORTH= EQUITY CAPITAL + RESERVE & SURPLUS MISCELLANEOUSEXPENSES AND LOSSES
ALSO KNOWN AS ROE
ROCE(%)= NET INCOME
CAPITAL EMPLOYED
CAPITAL EMPLOYED = NET WORTH + SECURED/LONG TERM LOAN
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Balance- sheetratios
Formula Ratio(for june07)
Interpetation
Debt-equity ratio Debt(includingcurrent liability) /
Owners' Equity
0.79 indicates the relative mix of thecompany's investor-suppliedcapital. A company is generallyconsidered safer if it has a lowdebt to equity ratiothat is, ahigher proportion of owner-supplied capitalthough a verylow ratio can indicate excessivecaution. In general, debt should
be between 50 and 80 percent
of equity.
Debtor turnoverratio
Receivables/average daily sales
7 Days Debtor turnover ratiosuggests the totalamount of debtor tosales. Less the ratio is themore efficient companys
management is.
Inventory turnoverratio
Cost of goodssold/averageinventory
99 Days Inventory turnover ratio tellsus the rapidity with which theinventory is turned over intorecievables throughsales.Higher the inventoryturnover,the more efficientthe more efficient is the
inventory of the firm
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Current ratio Currentassets/currentLiability
2.19 it is a ratio which suggeststhe ability of the bank to payits current obligation theformulae for it is : currentassets/current liability. Thehigher the ratio is the moregood company is doing.
Quick ratio Quick Assets (cash,marketable securities,and receivables) / CurrentLiabilities
1.08 provides a stricter definitionof the company's ability tomake payments on currentobligationsthe company maykeep too much cash on handor have a poor collectionprogram for accounts
receivable. If it is lower, it mayindicate that the companyrelies too heavily on inventoryto meet its obligations.
Assets- turnoverratio(total income/totalassets)
Total assets/ sales 1.96 This ratio suggests thetotal no. of times theassets of the company hasbeen used over a givenperiod of time as compareto the total sales of thecompany.
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Key FinancialParameter
Amount (June 06)Rs in Crore
Amount (June 07) Rs inCrore
Total Revenue 1871.98 3328.76
Profit Before Interest ,Tax And Depreciation
149.64 307.62
Profit After Tax 64.16 119.99
Cash Profit 99.85 184.78
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Per share data formula Jun-03 Jun-04
Jun-05
Jun-06
Jun-07
Earning per share PATOutstanding shares
1.13 1.84 3.31 5.06 8.71
Dividend(Rs) 0.20 0.30 0.50 0.50 0.50
Book value(Rs) Asset- liability Outstanding shares
7.39 9.87 20.12 39.20 74.42
PER SHARE DATA
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THANK YOU
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