Company Overview Financial Statements Notice Statutory Reports 81 Rudolf Atul Chemicals Ltd | Annual Report 2022-23 Note 25.15 Ratios No. Ratio UoM Formula As at March 31, 2023 As at March 31, 2022 Variance Reason for variance 01. Current ratio Times A ÷ B 2.61 4.14 (36.84%) Current assets declined due to reduction in bank deposits and ICD on account of higher dividend payout. 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 16.04% 31.29% (48.73%) Declined due to lower sales and lower margins. 05. Inventory turnover ratio Times L ÷ average of D 9.11 9.71 (6.11%) Below threshold of 25% 06. Trade receivables turnover ratio Times L ÷ average of E 4.10 4.88 (16.08%) Below threshold of 25% 07. Trade payables turnover ratio Times (R+S) ÷ average of G 7.01 7.65 (8.35%) Below threshold of 25% 08. Net capital turnover ratio Times L ÷ average of C 2.84 3.03 (6.38%) Below threshold of 25% 09. Net profit ratio % P ÷ L 7.04% 13.66% (48.44%) Increase in raw material cost and change in product mix, non-recurring expense. 10. Return on capital employed % (M + O) ÷ average of K 22.23% 41.94% (47.00%) Increase in raw material cost and change in product mix, non-recurring expense. 11. Return on investment % (M + O) ÷ average of F 15.91% 31.23% (49.05%) Increase in raw material cost and change in product mix, non-recurring expense.
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