Ratio Analysis
16
TOYOTA 31st march 2012 Current ratio 1.05 Quick ratio 0.8 Cash ratio 0.25 PROFITABILITY RATIOS 31-Mar-12 Return on Sales -88.19% 1.91% 1.53% Return on Investment 2.69% DEBT AND SOLVENCY RATIOS 31-Mar-12 Debt to equity 1.14 Debt to capital 0.53 Interest coverage 28.51 Dividend Per Share 0.61 8.29 TATA MOTORS Gross profit margin Operating profit margin Net profit margin Return on equity (ROE) Payables turnover
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Transcript of Ratio Analysis
TOYOTA31st march 2012 31-Mar-11
Current ratio 1.05 1.1
Quick ratio 0.8 0.87
Cash ratio 0.25 0.33
PROFITABILITY RATIOS
31-Mar-12 31-Mar-11
Return on Sales
Gross profit margin -88.19% -87.48%
Operating profit margin 1.91% 2.47%
Net profit margin 1.53% 2.15%
Return on Investment
Return on equity (ROE) 2.69% 3.95%
DEBT AND SOLVENCY RATIOS
31-Mar-12 31-Mar-11
Debt to equity 1.14 1.2
Debt to capital 0.53 0.55
Interest coverage 28.51 27.55
Dividend Per Share 0.61 0.61Payables turnover 8.29 12.64
TATA MOTORS
31st march 2012 31-Mar-11
Current Ratio 0.51 0.53
Quick Ratio 0.4 0.54
PROFITABILITY RATIOS
31-Mar-12 31-Mar-11
Return on Sales
Gross profit margin 4.74 6.97
Net profit margin 2.26 3.74
Return on Investment
Return on equity (ROE) 6.41% 9.05%
Return On Capital Employed(%) 10.36 10.19
DEBT AND SOLVENCY RATIOS
31-Mar-12 31-Mar-11
Debt Equity Ratio 0.57 0.8
Interest coverage 3.7 2.64
Dividend Per Share 4 20
31-Mar-10 31-Mar-09 31-Mar-08 31-Mar-07
1.22 1.07 1.01 1
0.98 0.81 0.77 0.76
0.38 0.28 0.19 0.2
31-Mar-10 31-Mar-09 31-Mar-08 31-Mar-07
Return on Sales
-88.04% -89.90% -81.86% -80.29%
0.78% -2.25% 8.64% 9.35%
1.11% -2.13% 6.53% 6.86%
Return on Investment
2.02% -4.34% 14.47% 13.89%
31-Mar-10 31-Mar-09 31-Mar-08 31-Mar-07
1.21 1.25 1.03 1.02
0.55 0.56 0.51 0.51
11.08 -10.04 59.71 53.55
0.48 1.02 1.49.69 15.8 11.88 10.83
31-Mar-10 31-Mar-09 31-Mar-08 31-Mar-07
0.44 0.44 0.64
0.44 0.58 0.66
31-Mar-10 31-Mar-09 31-Mar-08 31-Mar-07
Return on Sales
8.47 3.3 8.26
6.26 3.77 6.96
Return on Investment
15.10% 8.00% 25.88%
10.37 6.41 18.96
31-Mar-10 31-Mar-09 31-Mar-08 31-Mar-07
1.12 1.06 0.8
2.61 2.43 6.28
15 6 15
31-Mar-12 31-Mar-11 31-Mar-10
Gross profit -199,399 -199,824 -179,319
Net revenues
-88.19% -87.48% -88.04%
31-Mar-12 31-Mar-11 31-Mar-10
Net revenues
Net Profit Margin, Comparison to Industry
1.53% 2.15% 1.11%
–% 8.37% 8.82%
31-Mar-12 31-Mar-11 31-Mar-10
Current assets
Current Ratio, Comparison to Industry
1.05 1.1 1.22
Gross Profit Margin
226,106 228,427 203,686
Gross profit margin1
NET PROFIT
MARGIN
Selected Financial Data (USD $ in millions, translated from JPY ￥)
Net income (loss) attributable to Toyota Motor Corporation
3,450 4,909 2,251
226,106 228,427 203,686
Toyota Motor Corp.1
Industry, Consumer Goods
Current Ratio
Selected Financial Data (USD $ in millions, translated from JPY ￥)
149,911 142,270 140,516
Current liabilities 143,346 129,777 114,856
Toyota Motor Corp.1
– 1.09 1.19
31-Mar-12 31-Mar-11 31-Mar-10
Time deposits
Quick Ratio, Comparison to Industry
0.8 0.87 0.98
– 0.74 0.81
Industry, Consumer Goods
Quick Ratio
Selected Financial Data (USD $ in millions, translated from JPY ￥)
Cash and cash equivalents 20,431 25,024 20,053
Marketable securities 14,370 14,738 19,273
977 2,452 4,221
Trade accounts and notes receivable, less allowance for doubtful accounts
24,332 17,428 20,274
Finance receivables, net
50,066 49,751 45,244
Other receivables 4,971 3,683 3,873
Total quick assets
115,146 113,075 112,938
Current liabilities 143,346 129,777 114,856
Toyota Motor Corp.1
Industry, Consumer Goods
Net Fixed Asset Turnover
31-Mar-12 31-Mar-11 31-Mar-10
Net revenues
Net Fixed Asset Turnover, Comparison to Industry
2.98 3.01 2.82
– 3.72 3.52
31-Mar-12 31-Mar-11 31-Mar-10
Net revenues
Total assets
Total Asset Turnover, Comparison to Industry
0.61 0.64 0.62
– 0.75 0.72
31-Mar-12 31-Mar-11 31-Mar-10
Total debt
Selected Financial Data (USD $ in millions, translated from JPY ￥)
226,106 228,427 203,686
Property, plant and equipment, net
75,865 75,877 72,129
Toyota Motor Corp.1
Industry, Consumer Goods
Total Asset Turnover
Selected Financial Data (USD $ in millions, translated from JPY ￥)
226,106 228,427 203,686
372,928 358,607 326,196
Toyota Motor Corp.1
Industry, Consumer Goods
Selected Financial Data (USD $ in millions, translated from JPY ￥)Short-term borrowings 41,984 38,232 35,250
Current portion of long-term debt
30,571 33,347 23,843
Long-term debt, excluding current portion
73,516 77,561 75,402
146,071 149,141 134,495
Debt to Equity, Comparison to Industry
1.14 1.2 1.21
– 0.99 0.95
31-Mar-12 31-Mar-11 31-Mar-10
Interest Coverage, Comparison to Industry
28.51 27.55 11.08
– 12.78 10.59
Toyota Motor Corporation shareholders’ equity
128,364 124,262 111,347
Toyota Motor Corp.1
Industry, Consumer Goods
Interest Coverage
Selected Financial Data (USD $ in millions, translated from JPY ￥)
Net income (loss) attributable to Toyota Motor Corporation
3,450 4,909 2,251
Add: Net (income) loss attributable to noncontrolling interests
1,031 689 374
Add: Interest expense 279 353 359
Add: Income tax expense (benefit)
3,191 3,762 996
Earnings before interest and tax (EBIT)
7,951 9,713 3,980
Toyota Motor Corp.1
Industry, Consumer Goods
31-Mar-09 31-Mar-08 31-Mar-07
-187,884 -214,795 -162,883
-89.90% -81.86% -80.29%
31-Mar-09 31-Mar-08 31-Mar-07
-4,448
Net Profit Margin, Comparison to Industry
-2.13% 6.53% 6.86%
6.88% 9.70% 9.96%
31-Mar-09 31-Mar-08 31-Mar-07
Current Ratio, Comparison to Industry
1.07 1.01 1
208,995 262,394 202,864
17,146 13,927
208,995 262,394 202,864
115,025 120,633 99,823
107,801 119,181 99,680
1.09 1.06 1.04
31-Mar-09 31-Mar-08 31-Mar-07
Quick Ratio, Comparison to Industry
0.81 0.77 0.76
0.7 0.69 0.65
24,883 16,255 16,098
5,043 5,412 3,689
460 1,345 226
14,178 20,364 17,144
39,615 42,930 34,192
3,387 5,225 4,118
87,567 91,530 75,467
107,801 119,181 99,680
31-Mar-09 31-Mar-08 31-Mar-07
Net Fixed Asset Turnover, Comparison to Industry
2.77 3.37 2.97
3.68 4.17 4.16
31-Mar-09 31-Mar-08 31-Mar-07
Total Asset Turnover, Comparison to Industry
0.71 0.81 0.74
0.79 0.86 0.84
31-Mar-09 31-Mar-08 31-Mar-07
208,995 262,394 202,864
75,351 77,972 68,281
208,995 262,394 202,864
295,857 323,968 275,941
36,829 35,460 29,626
27,482 26,704 20,060
64,150 59,706 53,059
128,460 121,869 102,745
Debt to Equity, Comparison to Industry
1.25 1.03 1.02
0.95 0.87 0.73
31-Mar-09 31-Mar-08 31-Mar-07
-4,448
-247
-575
-4,793
Interest Coverage, Comparison to Industry
-10.04 59.71 53.55
9.27 17.66 18.23
102,425 118,470 100,263
17,146 13,927
778 421
477 460 418
9,098 7,610
27,482 22,375
