|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
This section defines financial terms and ratio used in this publication.
Total Income - Refers to the revenue plus other income but excludes impact of prior-period, exceptional and extraordinary items, and any movement in. The revenue is the net of excise duties, sales tax, interunit transfers and other government levies. Interest and subsidies are added to Total Income.
Net Profit - Is profit after tax excluding impact of prior-period, exceptional and extraordinary items. Tax includes all provisions required and any other tax adjustment specifically mentioned.
Net Worth - Is the sum of share capital, equity equivalents and reserves & surplus. Equity equivalents include share warrants, ESOP etc. Debit balance appearing in the profit and loss account and foreign exchange translation reserve account, revaluation reserves, miscellaneous expenditure, and intangibles such as patents, goodwill, trademarks, copyrights, know-how, brands, licenses, rights, computer software and the likes are deducted from the Net Worth.
Net depreciation as mentioned in profit & loss account.
Interest cost net of capitalisation wherever available
Ratios
Particulars | Formulae |
---|---|
EBITDA | Profit Before Tax + Interest Expense + Depreciation and Amortisation Expense |
EBIT | EBITDA – Depreciation and Amortisation Expense |
EBITDA Margin (%) | (EBITDA/Total Income) * 100 |
Net Profit Margin (NPM) (%) | (Net Profit/Total Income)* 100 |
Return on Net Worth (%) | (Net Profit/ Net Worth) * 100 |
Return on Assets | (PAT/ Total Assets) * 100 |
Debt-to-Equity (times) | (Total Debts) /Shareholder’s Fund |
Shareholder’s Fund | Equity Share Capital + Preference Share Capital+ Reserves and Surplus – Accumulated Losses – Deferred expenses |
Total Debt | Short Term Debt + Long Term Debt + Current maturities of Long Term Debt |
Total Assets | Non-Current Assets + Current Assets (excluding accumulated losses and deferred expenses) |
Interest Coverage (times) | EBIT/Interest Expense |
The publication also includes terms and indicators specific to the banking sector.
Banking Indicators and Ratios
Particulars | Formulae |
---|---|
Total Business | Total Advances+ Total Deposits |
Total Assets | Cash in hand + Balances with RBI + Balances with banks inside/outside India + Money at call + Investments + Advances + Fixed Assets + Other Assets |
Net Interest Margin | As provided in Company’s Annual Report. If not provided, as provided by RBI |
Net Interest Income | Total Interest earned – Total Interest expended |
Net NPA Ratio | As provided in Company’s Annual Report. If not provided, as provided by RBI |
Return on Assets (ROA) | As provided in Company’s Annual Report |
Symbols used
# | Annualised Financials |
* | Financials with Auditor’s Observations |
^ | Abridged Annual Report |
^^ | Company whose year ending has changed from 30th Sep 2014 to 31st Mar 2016. |
PL | Profit to Loss |
LP | Loss to Profit |
LL | Loss in Current and Previous Year |
@ | The companies which have adopted different debt restructuring mechanisms such as joint lenders forum (JLF), 5:25 scheme, corporate debt restructuring (CDR) and strategic debt restructuring (SDR). |