Principal Groups and key figures

Working Capital

The Net Working Capital is calculated by subtracting Current Liabilities from Current Assets. Financial Analysts often consider the total Current Assets as the Working Capital. This serves as a measure of how far the firm is protected from liquidity problems.

Cash in Hand and Bank Balances

This data presents another perspective on the liquidity position.

Sundry Debtors

(due till today)

The list of all the debtors and the total debts due as on the date of the statement, are displayed.

Sundry Creditors

(due till today)

The list of all the creditors and the total credits due as on the date of the statement are displayed.

Sales and Purchase Accounts

The Sales and Purchase Accounts, which collate the trading activity for the period, are displayed.

Stock in Hand

This field displays the stock in hand as on the date of the report and together with Cash and Bank Balances and Debtors, completes the Current Assets aspect of the Working Capital.

Nett Profit

This is derived from the Profit & Loss Account and is the profit after direct and indirect expenses.

Wkg. Capital Turnover

(Sales Accounts/Working Capital)

This is an activity or efficiency ratio that shows the number of times the working capital has been rolled over during a particular period. It depicts how effectively the firm is using its working capital.

Inventory Turnover

(Sales Accounts/Closing Stock)

This is an activity or efficiency ratio that shows the number of times the stock has been rolled over during the period of the report. It depicts how effectively the firm is using its inventories.