Company Overview Financial Statements Notice Statutory Reports 77 Rudolf Atul Chemicals Ltd | Annual Report 2021-22 Note 24.15 Ratios No. Ratio UoM Formula As at March 31, 2022 As at March 31, 2021 Variance Reason for variance 01. Current ratio Times A ÷ B 4.14 2.86 44.77% Reclassification of ICD to current assets and increase in debtors due to increase in sales. 02. Debt-equity ratio Times H ÷ I NA NA NA 03. Debt service coverage ratio Times Q ÷ (J + M) NA NA NA 04. Return on equity ratio % P ÷ average of H 31.29% 31.92% (1.98%) Below the threshold of 25% 05. Inventory turnover ratio Times L ÷ average of D 9.71 8.42 15.25% Below the threshold of 25% 06. Trade receivables turnover ratio Times L ÷ average of E 4.88 4.63 5.59% Below the threshold of 25% 07. Trade payables turnover ratio Times (R+S) ÷ average of G 7.65 5.70 34.18% Increase in sales and reduction in trade payables as compared to previous year. 08. Net capital turnover ratio Times L ÷ average of C 3.03 3.48 (12.86%) Below the threshold of 25% 09. Net profit ratio % P ÷ L 13.66% 15.62% (12.58%) Below the threshold of 25% 10. Return on Capital Employed % (M + O) ÷ average of K 41.94% 43.60% (3.81%) Below the threshold of 25% 11. Return on Investment % (M + O) ÷ average of F 31.23% 31.22% 0.05% Below the threshold of 25%
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