際際滷

際際滷Share a Scribd company logo
Ratio Analysis of
LANKA ASHOK LEYLAND PLC
By
- V E R S A T I L E -
Introduction to
LANKA ASHOK LEYLAND PLC
CURRENT ASSETS RATIO
1.61
1.44
1.39 1.4
1.76
0
0.2
0.4
0.6
0.8
1
1.2
1.4
1.6
1.8
2
2010 2011 2012 2013 2014
Current Assets Ratio
Lanka Ashok Leyland PLC
QUICK ASSETS RATIO
0.71
0.41
0.33
0.2
0.02
0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
2010 2011 2012 2013 2014
Quick Assets Ratio
Lanka Ashok Leyland PLC
DEBTORS TURNOVER
9.88
31.57
29.05
17.73
9.31
0
5
10
15
20
25
30
35
2010 2011 2012 2013 2014
Debtors Turnover Ratio
Lanka Ashok Leyland PLC
AVERAGE DAYS TO COLLECT DEBTORS
Average Days To Collect Debtors
Lanka Ashok Leyland PLC
37
12
13
20
39
0
5
10
15
20
25
30
35
40
45
2010 2011 2012 2013 2014
STOCK TURN OVER RATIO
5
7
5
2 2
0
1
2
3
4
5
6
7
8
2010 2011 2012 2013 2014
Stock Turn Over Ratio
Lanka Ashok Leyland PLC
STOCK RESIDENT PERIOD
77
49
78
156
198
0
50
100
150
200
250
2010 2011 2012 2013 2014
Stock Resident Period
Lanka Ashok Leyland PLC
DEBT TO EQUITY RATIO
0.72
0.94
1.51
1.41
0.93
0
0.2
0.4
0.6
0.8
1
1.2
1.4
1.6
2010 2011 2012 2013 2014
Debt To Equity Ratio
Lanka Ashok Leyland PLC
GEARING RATIO
0.29
0.36
0.53
0.57
0.45
0
0.1
0.2
0.3
0.4
0.5
0.6
2010 2011 2012 2013 2014
Gearing Ratio
Lanka Ashok Leyland PLC
INTEREST COVER RATIO
3.32
26.61
88.26
1.2 1.06
0
10
20
30
40
50
60
70
80
90
100
2010 2011 2012 2013 2014
Interest Cover Ratio
Lanka Ashok Leyland PLC
GROSS PROFIT MARGIN
Gross Profit Margin
Lanka Ashok Leyland PLC
8%
10%
9%
4%
5%
0%
2%
4%
6%
8%
10%
12%
2010 2011 2012 2013 2014
Gross Profit Margin
NET PROFIT MARGIN
Net Profit Margin
Lanka Ashok Leyland PLC
6%
10% 10%
4% 4%
0%
2%
4%
6%
8%
10%
12%
2010 2011 2012 2013 2014
Net Profit Margin
RETURN ON EQUITY
2010 2011 2012 2013 2014
LAL 23% 129% 141% 38% 18%
DIMO 21% 161% 111% 9% 43%
0%
20%
40%
60%
80%
100%
120%
140%
160%
180%
Return On Equity
Lanka Ashok Leyland PLC
RETURN ON CAPITAL EMPLOYED
2010 2011 2012 2013 2014
LAL 31% 70% 54% 23% 17%
DIMO 25% 81% 48% 12% 8%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
Return On Capital Employed
Lanka Ashok Leyland PLC
EARNINGS PER SHARE
(EPS)
2010 2011 2012 2013 2014
LAL 24.81 179.21 333.14 97.99 45.5
DIMO 27.97 239.03 304.36 51.16 44.34
0
50
100
150
200
250
300
350
Earnings Per Share
Lanka Ashok Leyland PLC vs Diesel & Motor Engineering PLC
DIVIDEND PER SHARE
(DPS)
Dividend Per Share
Lanka Ashok Leyland PLC vs Diesel & Motor Engineering PLC
15
30
60
30
5
7
61
40
10 10
0
10
20
30
40
50
60
70
2010 2011 2012 2013 2014
LAL DIMO
DIVIDEND PAYOUT RATIO
(DPR)
2010 2011 2012 2013 2014
LAL 0.6 0.16 0.18 0.1 0.11
DIMO 0.25 0.25 0.13 0.19 0.22
0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
Dividend Payout Ratio
Lanka Ashok Leyland PLC vs Diesel & Motor Engineering PLC
DIVIDEND YEILD
(DY)
2010 2011 2012 2013 2014
LAL 1.65% 1.13% 1.27% 0.55% 0.34%
DIMO 1.77% 4.10% 4.72% 1.98% 1.98%
0.00%
0.50%
1.00%
1.50%
2.00%
2.50%
3.00%
3.50%
4.00%
4.50%
5.00%
Dividend Yield
Lanka Ashok Leyland PLC vs Diesel & Motor Engineering PLC
PRICE EARNING RATIO
(PER)
43.33
14.79
6.33
17.53
28.43
14.89
6.21
3.23
9.87
11.39
0
5
10
15
20
25
30
35
40
45
50
2010 2011 2012 2013 2014
LAL DIMO
Price Earning Ratio
Lanka Ashok Leyland PLC vs Diesel & Motor Engineering PLC
Conclusion
Thank you..

More Related Content

Ratio Analysis of Lanka Ashok Leyland