Table  21: Finances of Non-Govt. Non-Financial Public Ltd. Co. : Selected Financial Ratios (in per cent)                            
    A.Expenditure Ratios B.Profitability Ratios C. Interest Burden Ratio D.Profit Allocation Ratios  E.Inventory Ratio F.Capital Structure Ratios G.Liquidity Ratios H.Assets Utilization and Turnover Ratio I.Sources and Uses of Funds Ratios@
  Number Mfg.Exp Wage bill Gross Profit after Tax Gross Interst to Interest to Profits Ordinary Tax Divident to Inventories Short term Bank  Net Fixed Net Worth Debt Debt to Outside Current Quick Current Sundry Sundry Sales to Sales to Sundry Exports GVA Raw Gross Gross External Increase in Gross
Year of Comp- to Value to Profit to Tax to provision Profit to Gross Total retained to Dividends Provision Net to Bank Borrowings Assets to to Total to Equity Liabilities Assets to Assets to Assets to Creditors  Creditors  Total  Gross Debtors to to Materials Fixed Asset Capital Sources of Bank  Savings
  anies of Value of Sales Net to Profit Net Profits Expenditure Profits to Ordinary to Gross Worth Sales Borrowings to Total Total Net Net Equity (adjusted) to Net Current Current Total Net to Current to Net  Net Fixed to Sales Gross Consumed Formation Formation Funds to Borrowings to Gross
    Production Production   Worth Before Tax Assets     after Tax Paid-up  Profits     to Inventories Borrowings Assets Assets Worth Liabilities* Liabilities Assets  Assets Working Assets Assets Sales Fixed to Value of to Use of to Use of Sources of to External Capital
                  Capital         Capital   Assets Production Funds Funds Funds Sources Formation
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38
2004-05 2214 66.3 7.4 11.9 16.8 25.7 10.8 21.8 2.8 71.7 26.4 21.0 4.8 14.8 71.2 51.7 41.4 38.7 52.7 55.5 158.3 1.1 51.4 45.1 31.3 296.6 90.5 130.8 14.1 18.6 30.5 54.2 40.2 53.1 44.5 30.3 101.7
2003-04   65.0 8.0 11.1 13.2 28.1 9.3 30.7 3.6 59.8 27.1 20.8 5.3 15.6 80.6 48.0 43.5 37.5 58.6 62.1 167.0 1.1 48.4 43.4 31.3 427.0 83.4 116.2 14.9 15.8 27.2 52.6 34.9 43.9 46.5 45.9 130.1
2002-03   64.7 8.1 10.3 9.1 29.9 8.2 43.6 4.6 55.3 20.0 17.7 4.1 16.7 82.0 43.4 46.5 37.1 62.2 66.1 169.5 1.1 48.5 43.5 30.4 317.3 79.0 106.9 16.2 14.2 24.8 52.0    
2003-04 2201 64.6 7.9 11.4 13.4 27.9 9.4 30.1 3.6 60.4 26.8 20.8 5.3 16.2 80.3 47.9 42.1 37.9 56.9 60.6 163.7 1.1 49.2 44.4 30.6 316.5 82.7 119.8 14.8 15.7 28.1 52.8 32.1 41.1 49.1 41.5 134.2
2002-03   64.5 7.9 10.4 9.4 30.5 8.2 43.1 4.6 56.9 19.7 18.9 4.1 17.2 80.7 43.3 45.3 37.8 60.0 64.1 164.5 1.1 49.9 44.7 29.2 231.0 79.3 110.7 15.8 15.8 25.4 52.6 43.2 57.6 30.2 89.7 116.2
2001-02   64.1 7.9 9.8 5.7 35.5 7.6 56.0 5.6 34.5 17.7 15.5 3.8 17.0 74.2 37.3 47.3 37.3 67.3 72.1 168.2 1.2 51.9 44.1 28.8 189.5 77.1 107.7 17.1 13.9 24.2 52.1    
2002-03 2031 64.6 8.0 10.3 8.7 31.3 7.7 47.9 5.0 56.3 18.8 18.6 3.8 19.5 75.6 43.5 45.8 36.0 64.7 69.0 177.7 1.1 45.7 44.4 28.9 314.8 74.3 103.3 15.8 15.2 24.0 51.4 45.1 62.3 35.1 78.9 110.1
2001-02   63.6 8.0 10.2 5.1 36.7 7.3 58.3 6.1 30.9 17.0 14.7 3.5 19.1 71.3 37.4 47.8 36.4 70.5 75.3 174.6 1.2 49.2 43.3 28.1 214.6 72.0 100.6 17.2 13.9 23.3 50.3 62.5 60.0 34.7 62.1 113.9
2000-01   66.9 7.3 9.8 6.3 30.4 7.4 63.2 6.2 49.4 13.4 13.9 3.2 19.1 70.1 34.2 47.3 37.6 68.3 72.4 166.1 1.2 48.4 43.5 28.5 178.4 76.0 110.8 16.1 13.6 23.5 53.7    
2001-02 2024 64.9 7.8 9.6 5.4 35.6 7.3 59.0 5.8 29.3 18.4 14.9 3.8 17.9 71.8 37.3 48.4 36.4 71.2 76.8 174.8 1.1 50.5 42.8 29.1 231.6 76.0 103.5 17.0 13.3 22.9 52.3 54.0 49.5 37.9 44.2 141.4
2000-01   67.5 7.2 9.2 6.0 31.1 7.3 63.2 5.8 45.2 13.9 14.0 3.3 18.3 69.5 35.4 48.6 37.8 68.9 73.9 164.3 1.2 50.1 42.9 29.4 177.9 79.1 111.0 16.1 12.8 22.9 54.9 50.7 60.3 42.9 - 104.3
1999-00   67.4 7.1 10.1 6.7 29.4 7.6 58.7 5.9 50.6 14.1 13.8 3.3 19.0 70.4 36.2 50.1 37.9 70.6 76.1 164.0 1.2 50.1 42.5 27.8 158.7 75.6 107.4 16.2 10.7 23.0 55.1    
2000-01 1927 64.1 8.1 10.1 6.5 32.3 7.5 60.0 6.1 48.8 17.7 15.9 3.3 17.9 73.1 34.4 46.7 38.6 67.0 71.9 158.8 1.2 54.5 43.6 29.1 151.6 73.9 104.8 17.4 12.6 24.0 50.2 48.9 60.6 40.4 17.0 113.4
1999-00   64.2 8.2 10.5 6.2 33.2 7.4 59.3 6.2 47.6 17.2 16.3 3.3 18.4 73.6 33.8 48.2 38.9 68.0 73.8 158.7 1.2 53.0 42.8 28.6 151.0 70.3 100.6 17.9 11.3 23.3 50.4 53.4 63.7 59.7 14.0 76.7
1998-99   63.6 8.5 10.7 6.0 32.0 7.3 60.6 6.5 48.2 15.7 14.7 3.1 18.8 76.6 33.4 49.4 38.1 70.8 77.0 162.6 1.3 56.6 44.0 26.2 125.4 67.8 98.1 18.2 11.0 23.1 50.0    
1999-00 1914 64.0 8.1 11.0 6.5 31.8 7.6 58.7 6.5 53.2 16.9 15.9 3.1 18.1 74.0 32.1 48.7 39.7 66.9 73.1 152.1 1.2 54.8 41.8 28.1 144.0 69.0 98.4 18.5 10.2 23.1 49.9 66.3 77.6 52.7 17.5 75.3
1998-99   63.5 8.4 11.0 5.9 31.4 7.2 60.7 6.7 52.4 15.1 14.3 2.8 18.6 75.8 31.4 48.8 38.4 70.7 78.0 160.3 1.2 56.5 42.8 25.8 130.3 65.6 96.4 19.0 10.2 22.9 49.8 59.0 60.6 61.6 18.1 69.9
1997-98   63.5 8.1 12.2 7.8 27.2 8.1 53.4 6.6 60.9 16.6 14.0 3.0 19.7 75.7 31.6 49.2 39.0 65.9 72.6 156.5 1.2 52.3 42.2 27.4 165.5 66.6 100.0 19.4 10.5 24.1 49.6    
1998-99 1848 63.8 8.7 10.6 5.6 31.4 7.1 61.2 6.5 52.3 15.5 14.2 2.7 18.8 77.6 31.8 48.8 39.0 68.2 75.6 156.3 1.3 57.7 43.5 26.1 122.9 66.8 97.6 18.8 9.9 23.1 50.5 59.3 60.6 62.2 16.5 66.4
1997-98   64.1 8.2 11.6 7.6 26.4 8.0 53.3 6.3 63.0 16.6 13.6 2.8 19.7 75.6 32.1 49.0 39.9 63.0 69.6 150.6 1.2 53.4 43.1 27.1 141.4 68.8 102.7 18.8 10.8 24.4 50.5 69.2 74.8 65.7 16.8 48.3
1996-97   64.5 7.9 12.9 9.8 25.7 9.4 46.0 6.2 67.2 18.5 14.8 3.2 19.9 69.3 33.4 46.7 40.8 61.0 66.5 144.9 1.4 57.7 46.3 26.2 99.7 72.8 114.2 18.8 10.3 27.1 51.4    
1997-98 1948 63.9 8.5 11.7 7.6 28.0 8.1 54.4 6.4 60.9 18.6 14.3 3.0 20.0 74.3 31.9 49.3 39.1 65.0 66.5 156.0 1.2 51.7 43.2 27.5 152.4 69.0 101.3 18.6 8.8 24.0 49.4 72.1 76.7 66.6 15.1 49.2
1996-97   64.2 8.0 12.9 9.8 27.1 9.5 47.4 6.3 65.1 20.8 15.3 3.4 20.2 69.7 33.6 47.1 40.0 62.4 63.2 150.3 1.3 54.4 46.2 26.6 110.1 73.6 113.4 18.7 8.7 27.2 50.4 66.5 68.0 64.1 20.8 52.9
1995-96   63.4 7.8 14.3 14.5 19.3 10.7 36.8 5.4 74.0 22.5 13.2 3.8 22.3 61.1 34.6 45.2 40.8 60.1 60.8 145.4 1.4 56.7 48.6 26.6 91.9 75.1 121.1 18.1 8.6 29.8 50.1    
1996-97 1930 64.7 8.0 12.6 9.5 27.8 9.3 47.3 6.1 64.0 21.2 15.8 3.4 20.3 69.2 33.4 46.8 40.3 61.6 62.4 148.0 1.3 56.0 46.3 26.6 106.2 73.7 113.5 18.7 9.1 26.9 50.7 65.8 70.6 64.9 17.2 50.8
1995-96   63.6 7.7 14.2 14.4 19.7 10.9 36.9 5.4 73.6 23.0 13.4 3.8 21.3 65.2 35.0 45.0 41.2 58.7 60.0 142.7 1.4 56.8 48.4 26.9 92.9 76.4 122.7 17.9 9.1 30.0 50.4 56.5 70.8 63.4 28.0 50.5
1994-95   63.5 8.0 13.4 14.4 18.4 10.1 38.7 5.4 72.9 21.3 13.0 3.9 21.9 59.5 30.7 43.7 40.5 63.1 63.3 146.7 1.5 62.1 50.7 25.2 75.6 75.3 121.8 18.2 8.9 29.5 49.7    
1995-96 1730 63.9 8.1 14.0 13.9 21.8 11.0 39.1 5.7 72.3 22.8 14.4 3.8 21.4 64.8 35.3 44.7 40.7 58.0 58.5 145.4 1.4 57.5 49.3 26.8 91.1 78.3 124.5 18.4 9.5 30.6 50.2 52.6 67.2 63.6 19.0 85.7
1994-95   63.8 8.4 13.3 14.4 19.8 10.2 40.1 5.5 71.9 21.5 13.9 4.0 22.1 57.4 29.9 44.3 39.7 66.2 66.5 151.9 1.5 62.4 50.2 25.4 78.2 76.4 120.9 18.3 9.7 29.5 49.5 42.2 55.5 71.1 12.4 80.9
1993-94   63.6 9.0 12.2 12.4 24.0 9.8 49.4 6.2 68.0 18.7 14.7 4.0 21.7 52.2 26.8 46.6 36.9 76.5 77.2 171.4 1.4 59.9 48.6 27.1 94.2 80.7 119.2 18.1 9.0 28.8 48.6    
1994-95 1720 64.2 8.5 13.0 14.0 20.2 9.9 40.9 5.5 72.2 21.9 14.3 3.9 22.1 58.5 29.8 44.0 39.9 65.5 74.2 150.9 1.5 62.4 50.5 25.6 78.0 76.4 121.2 18.6 9.7 29.1 50.0 43.0 55.5 71.2 16.4 52.6
1993-94   63.9 9.1 11.9 12.0 23.7 9.5 49.8 6.1 67.6 19.5 14.5 3.9 22.1 54.4 27.5 45.7 37.0 74.9 88.8 170.6 1.4 60.0 49.6 27.0 93.0 80.3 119.9 18.7 8.9 28.7 49.0 53.3 57.8 71.1 -2.8 52.9
1992-93   65.5 9.0 11.2 9.9 31.1 9.6 59.2 6.5 60.9 17.0 15.2 3.9 24.3 59.4 32.2 44.2 32.7 88.6 106.7 205.8 1.4 54.5 52.3 27.4 101.2 85.7 126.7 18.6 8.1 30.5 50.5    
1993-94 1700 63.7 9.0 12.1 12.0 23.0 9.5 50.2 6.3 67.3 20.8 14.1 3.9 21.8 54.0 27.4 44.9 37.4 73.0 86.1 167.3 1.4 60.1 49.5 27.2 93.8 78.7 119.4 18.8 8.8 28.9 48.8 48.6 52.7 70.6 -3.9 60.5
1992-93   65.3 9.0 11.4 9.4 30.5 9.5 61.1 6.8 58.9 17.7 14.1 3.9 24.1 59.8 31.7 44.3 32.5 89.9 108.5 207.9 1.4 55.2 51.9 27.4 102.9 83.3 123.5 19.0 8.2 30.0 50.1 52.6 68.4 73.3 15.8 41.7
1991-92   65.1 9.0 12.0 12.6 34.2 10.8 52.2 6.3 65.2 18.5 18.1 4.4 23.0 56.8 32.1 43.2 29.9 99.4 120.0 234.7 1.3 51.9 52.6 28.0 118.8 90.5 134.7 17.3 7.5 33.2 50.2    
1992-93 1802 65.5 9.2 11.0 8.7 33.3 9.2 62.7 6.8 53.9 17.7 15.1 4.0 26.1 55.7 32.0 43.5 31.8 90.4 108.2 214.8 1.4 52.6 52.9 27.0 104.9 83.3 124.7 18.9 8.0 30.1 50.1 52.9 70.1 73.9 16.2 39.4
1991-92   65.0 9.2 11.9 12.0 36.5 10.7 53.5 6.3 62.2 18.5 19.1 4.5 25.0 53.0 32.1 42.2 29.4 99.5 118.7 239.8 1.3 50.2 53.8 27.3 115.6 89.8 135.5 17.3 7.1 33.7 50.0 49.1 63.7 71.9 12.3 44.3
1990-91   65.2 9.7 11.6 13.9 30.6 10.8 50.8 5.9 64.6 18.4 16.7 4.9 25.6 51.2 34.5 41.7 29.6 98.1 116.6 238.3 1.3 48.8 53.9 27.1 115.3 93.6 139.3 16.4 6.2 35.0 49.8    
1991-92 1836 64.8 9.4 11.9 11.9 37.3 10.8 52.4 6.2 61.7 18.8 19.5 4.6 24.6 52.8 32.5 42.2 29.7 98.4 119.6 237.2 1.3 50.0 53.6 27.7 117.4 90.6 135.7 16.9 7.3 33.9 49.8 46.7 61.7 70.4 13.0 48.6
1990-91   65.0 9.9 11.5 14.0 31.7 10.9 50.1 5.8 64.1 18.8 17.5 5.0 25.3 51.4 35.0 41.6 29.4 97.9 116.9 239.6 1.3 48.1 53.8 27.6 120.3 95.0 140.4 16.2 6.4 35.4 49.8    
1990-91 2131 65.4 9.9 11.2 13.5 32.4 10.7 51.6 5.8 62.8 18.1 17.3 5.0 25.4 51.9 35.7 41.3 28.7 99.0 119.6 248.6 1.3 46.8 54.3 28.1 131.5 95.4 142.1 16.0 6.3 35.5 50.3 50.9 72.2 64.2 16.1 50.9
1989-90   65.8 10.3 10.2 10.7 36.0 9.9 56.7 5.7 54.8 16.0 16.9 4.9 25.0 53.2 36.6 40.8 27.7 103.6 126.4 261.3 1.3 46.0 54.7 28.0 135.4 97.1 145.2 15.4 6.0 35.8 51.0 38.5 58.1 70.3 16.4 51.5
1988-89   66.2 11.1 8.9 7.1 39.2 8.5 64.9 5.7 37.0 14.2 15.6 4.5 25.7 53.6 38.7 43.5 28.8 95.4 119.8 247.0 1.2 43.4 53.1 29.4 162.9 94.9 135.4 15.5 4.9 33.1 51.1    
1989-90 1908 65.6 10.2 10.4 11.7 34.5 10.3 53.4 5.6 58.4 17.7 17.2 4.9 24.3 51.7 35.6 40.7 28.5 99.4 121.9 250.5 1.3 47.1 54.7 28.0 128.6 98.3 146.2 15.4 6.0 36.1 50.5 39.0 57.5 69.7 15.6 53.5
1988-89   66.2 11.0 9.1 8.4 35.8 8.8 61.3 5.5 45.3 15.8 15.6 4.6 25.1 51.8 37.7 43.2 29.3 92.8 117.5 240.7 1.2 44.5 53.3 28.8 152.0 96.7 137.1 15.5 4.9 33.4 50.7 41.0 65.4 70.9 27.1 45.7
1987-88   65.7 11.7 8.3 4.8 47.5 7.9 68.9 5.7 14.8 13.7 17.0 4.1 24.7 48.7 35.1 45.8 30.7 90.0 117.8 225.6 1.2 45.4 51.4 29.4 152.3 94.6 129.1 15.6 4.3 31.7 49.4    
1988-89 1885 66.5 11.2 8.9 7.8 38.1 8.7 62.2 5.4 42.4 16.2 16.2 4.5 25.3 52.3 38.8 42.8 29.2 90.3 116.9 242.5 1.2 43.5 53.7 29.8 167.4 98.0 138.9 15.4 4.9 33.6 50.9 41.1 65.0 71.0 27.9 45.7
1987-88   66.0 11.9 8.0 4.3 50.2 7.7 70.6 5.6 8.5 13.9 17.5 4.0 25.2 48.3 36.2 45.2 30.8 87.4 116.9 225.0 1.2 44.6 52.0 30.0 157.9 95.8 131.2 15.4 4.2 32.0 49.7 58.7 75.3 63.7 15.4 48.9
1986-87   66.2 11.9 8.3 5.4 43.4 7.9 66.1 5.5 33.0 12.9 16.1 3.6 25.7 48.2 37.1 45.2 30.7 85.7 117.0 225.9 1.2 47.0 52.3 29.9 165.4 94.7 132.5 15.8 3.9 32.1 49.4    
1987-88 1953 65.8 12.1 7.8 3.5 54.8 7.4 73.2 5.6 -11.2 14.0 17.7 3.9 25.2 48.8 36.3 45.5 30.9 86.8 118.0   1.2 51.8 30.1   95.0 129.7 15.5 4.3 31.7 49.5 60.8 75.8 64.6 14.7 49.6
1986-87   66.2 12.0 8.5 5.7 43.1 8.0 64.5 5.4 36.5 13.2 16.5 3.6 25.7 48.0 37.3 45.4 30.7 85.1 117.4   1.2 52.1 29.9   94.3 132.3 15.8 3.8 32.3 49.5 52.6 67.7 70.4 20.1 48.3
1985-86   66.1 11.9 9.0 8.3 40.1 8.8 53.9 4.8 56.2 13.5 19.9 3.6 25.6 44.4 37.7 45.7 31.7 78.7 110.7   1.2 52.0 31.0   97.8 137.3 14.8 4.2 34.2 50.1    
1986-87 1942 66.3 12.3 8.4 5.4 44.5 7.9 65.4 5.4 32.8 13.4 16.8 3.6 25.6 48.2 37.5 45.2 30.8 84.7 117.0   1.2 52.2 29.8   94.1 131.2 15.7 3.8 32.2 49.2 53.1 67.6 70.9 19.1 48.0
1985-86   66.2 12.1 9.0 8.2 39.9 8.8 54.1 4.8 56.0 13.9 19.8 3.6 25.4 45.0 38.0 45.5 32.0 77.8 109.6   1.2 52.2 30.7   98.1 137.0 14.7 4.3 34.3 49.9 43.5 66.4 65.5 20.1 53.6
1984-85   66.2 12.4 8.5 7.9 45.4 8.8 56.8 4.8 49.7 12.4 22.2 4.0 24.9 44.8 38.4 44.7 29.7 86.2 105.1   1.2 53.3 31.5   103.3 145.3 14.2 4.5 35.9 50.0    
1985-86 1867 66.0 12.2 8.9 8.0 40.9 8.8 54.9 4.9 54.5 14.2 20.0 3.6 25.3 46.5 38.8 45.1 31.9 77.1 110.1   1.2 52.6 31.0   98.5 138.0 14.9 4.2 34.5 49.8 44.0 66.6 65.7 21.9 52.0
1984-85   66.2 12.5 8.3 7.7 46.0 8.7 57.4 4.8 48.3 12.7 22.3 4.0 24.7 45.5 39.2 44.3 29.7 84.3 104.4   1.2 53.7 32.2   104.5 147.3 14.3 4.5 36.1 50.1 55.2 70.2 58.5 19.3 55.8
1983-84   66.3 13.0 8.1 7.2 47.4 8.4 59.7 4.8 44.5 11.3 22.1 4.0 26.3 43.8 39.6 42.9 28.6 89.3 101.7   1.2 55.4 32.1   103.8 150.6 14.7 4.1 37.3 50.1    
1984-85 1838 66.5 12.6 8.1 7.1 48.0 8.6 58.6 4.8 44.6 12.7 22.5 4.0 24.7 45.3 39.2 43.6 29.4 83.6 104.7   1.2 54.4 32.4   106.0 149.9 14.2 4.4 36.5 50.5 54.7 70.1 60.7 19.3 53.7
1983-84   66.4 13.2 7.9 6.9 49.3 8.4 60.6 4.8 39.4 11.7 22.6 4.2 26.3 43.9 39.7 42.1 28.4 87.7 100.3   1.2 56.3 32.3   105.7 154.1 14.5 4.0 38.0 50.4 61.5 66.6 62.5 22.3 57.8
1982-83   66.8 12.6 8.9 12.1 36.9 9.9 51.6 4.6 62.2 12.0 19.9 4.6 27.7 41.4 40.5 39.9 28.0 84.5 91.5   1.2   58.6 32.8   110.6 168.1 14.0 4.8 41.4 51.3          
                                        * Actual ratio                   @ adjusted for revaluation  
Source: RBI(2006), Finances of Public Limited Companies 2004-05, RBI Bulletin, September.