Amal Ltd | Annual Report 2022-23 No. Ratio UoM Formula (Refer below table for numerator and denominator details) As at March 31, 2023 As at March 31, 2022 Variance % Reason for variance c) Debt service coverage ratio Times Q ÷ (J + M) 1.61 2.08 (22%) Reduced due to reduction in margins on account of net selling prices d) Return on equity ratio % P ÷ average of H 1.23 6.78 (82%) Reduced due to reduction in margins on account of net selling prices e) Inventory turnover ratio Times L ÷ average of D 18.71 22.07 (15%) Reduced due to lower net input prices in March 2023 f) Trade receivables turnover ratio Times L ÷ average of E 19.20 14.01 37% Increase in trade receivable and lower sales g) Trade payables turnover ratio Times R ÷ average of G 11.96 11.15 7% h) Net capital turnover ratio Times L ÷ average of C 17.64 54.90 (68%) Increased due to increase in current assets-short-term FD and current portion of loan given i) Net profit ratio % O ÷ L 3.49 7.64 (54%) Reduced due to reduction in margins on account of net selling prices j) Return on capital employed % (M + O) ÷ average of K 3.54 11.39 (69%) Reduced due to reduction in margins on account of net selling prices k) Return on investment % (M + O) ÷ average of F 3.16 9.33 (66%) Reduced due to reduction in margins on account of net selling prices No. Base values UoM Reference As at March 31, 2023 As at March 31, 2022 A Current assets ` lakhs Balance Sheet (current assets) 1,127.88 481.31 B Current liabilities ` lakhs Balance Sheet (current liabilities) - current borrowings 715.55 449.71 C Working capital ` lakhs A-B 412.33 31.60 D Inventories ` lakhs Balance Sheet (refer Note 7) 162.33 256.20 Note 27.14 Ratios (continued)
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