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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