8/9/2019 Financial Ratios of Lucky Cement

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Financial Raos UoM 2009 2010 2011 2012 2013 2014

Protability Raos

Gross prot to sales percent 37.26% 32.56% 33.48% 38.18% 44.32% 43.38%

Net prot aer tax to sales percent 17.46% 12.80% 15.26% 20.35% 25.78% 26.33%EBITDA to sales percent 31.51% 23.07% 25.88% 32.21% 37.81% 38.58%

Operang Leverage percent 243.55% 595.79% 351.78% 265.61% 435.68% 116.54%

Return on Equity aer tax percent 19.77% 12.50% 14.30% 20.39% 23.67% 22.78%

Return on Capital Employed percent 17.40% 11.55% 14.39% 21.85% 25.97% 24.94%

 

Liquidity Raos 

Current rao mes 0.86 : 1 0.71 : 1 0.88 : 1 2.64 : 1 3.38 : 1 4.37 : 1

Quick/Acid test rao mes 0.36 : 1 0.23 : 1 0.18 : 1 0.80 : 1 1.66 : 1 2.65 : 1

Cash to Current Liabilies mes 0.10 : 1 0.03 : 1 0.03 : 1 0.23 : 1 0.73 : 1 1.90 : 1

Cash ow from Operaons to Sales mes 0.25 : 1 0.21 : 1 0.16 : 1 0.28 : 1 0.32 : 1 0.31 : 1

 

Acvity / Turnover Raos 

Inventory turnover mes 3.49 3.58 2.84 2.89 3.17 3.40

No. of days in Inventory days 104.58 101.96 128.52 126.30 115.14 107.35

Debtor turnover mes 26.50 23.95 37.16 39.87 27.81 23.00

No. of days in Receivables days 13.77 15.24 9.82 9.15 13.12 15.87

Creditor turnover mes 5.31 5.78 4.88 5.58 6.09 6.36

No. of days in Payables days 68.74 63.15 74.80 65.41 59.93 57.39

Operang Cycle days 49.61 54.05 63.54 70.04 68.33 65.83

Total assets turnover mes 0.69 0.64 0.63 0.82 0.75 0.72

Fixed assets turnover mes 0.86 0.78 0.82 1.07 1.22 1.35

Investment Valuaon Raos 

Earnings per share (aer tax) rupees 14.21 9.70 12.28 20.97 30.15 35.08

Price / Earning rao (aer tax) mes 4.12 6.40 5.77 5.50 6.96 11.70

Dividend Yield percent 6.83% 6.44% 5.65% 5.20% 3.81% 2.19%

Dividend Payout rao percent 28.15% 41.23% 32.58% 28.61% 26.54% 25.65%

Dividend Cover rao mes 3.55 2.43 3.07 3.50 3.77 3.90

Cash Dividend per share rupees 4.00 4.00 4.00 6.00 8.00 9.00

Break up value per share rupees 71.90 77.61 85.88 102.86 126.90 153.98

Market Value Per Share as on 30th June rupees 58.53 62.14 70.84 115.39 209.72 410.30

Capital Structure Raos

Financial leverage rao mes 0.45 : 1 0.32 : 1 0.26 : 1 0.02 : 1 0.01 : 1 0.00 : 1

Weighted Average Cost of Debt percent 11.80% 6.12% 6.76% 6.42% 14.43% 13.15%

Debt to Equity rao mes 0.18 : 1 0.07 : 1 0.02 : 1 0.01 : 1 0.00 : 1 0.00 : 1

Interest Coverage rao mes 5.83 7.45 9.97 35.58 188.55 485.64