India’s Top PSUs 2022

5 Definitions & Calculations This section defines financial terms and ratios used in this publication. • Total Income - Refers to the total revenue including other income as reported in the company’s stand- alone financial statements. • Net Profit - Refers to the profit after tax (fromcontinuing operations) as reported in the company’s standalone financial statements. The terms and indicators that are specific to Non-Financial Services segments. Ratios Particulars Formulae Net Profit Margin (NPM) (%) (Net Profit/Total Income) * 100 Total Assets Non-Current Assets + Current Assets (excluding accumulated losses and deferred expenses) Average Total Assets (Opening Total Assets + Closing Total Assets) / 2 Return on Assets (PAT/Average Total Assets) * 100 Current Ratio (Times) Total Current Assets / Total Current Liabilities including provisions The publication also includes terms and indicators specific to the Banking and FIs/NBFCs and Financial Services sectors. Indicators and Ratios Particulars Formulae Total Business As reported by the bank in its standalone financial statements OR Total Advances + Total Deposits as provided by the RBI Net Interest Margin As reported by the bank in its standalone financial statements Net NPA Ratio As reported by the bank in its standalone financial statements Return on Assets (PAT/Average Total Assets) * 100 The publication also includes terms and indicators specific to the insurance sector Indicators and Ratios Particulars Formulae Net Premium Earned Sum of total of net premium earned from fire insurance, marine insurance, miscellaneous insurance and life insurance businesses Solvency Ratio As provided in the Company’s Annual Report Assets UnderManagement (AUM) As reported in the IRDA Annual Report Symbols used N.A. Not Available C/R Current Ratio Dun & Bradstreet