Balance sheet Mar 16 15-Mar 14-Mar 13-Mar EQUITIES AND LIABILITIES SHAREHOLDER'S FUNDS Tobed Shore Cepila 70 TOE RCTerre and Suphe 1.236 1 676 1621 Total Shorcholders Funds 1.626 1.617 I746 Minority Interest 13 15 NON-CURRENT LIABILITIES Long Term Borrowings 2.877 2.730 2,442 1,060 Deferred Tax Liabilities [Net] 328 280 268 240 Other Long Term Liabilities 140 117 87 Long Term Provisions 20 18 15 15 1.410 452 1.314 1276 Total Capital And Liabilities 6.314 5.703 4,008 ASSETS NON-CURRENT ASSETS Tangible Assets 4,202 4.053 2,326 2,360 Intangible Assets 20 21 2 Capital Work-In-Progress 321 337 1.787 255 Fixed Asact 4549 2624 21 32 Long Ian Looms And Accommos 165 272 270 A.727 21052 541 1 15 117 14 Total Assets 6.314 6.050 5.703 4.008Calculate the following ratios for JK cement for the last 3 years: - Debt to Equity Ratio. [3 marks) - How do you interpret this ratio. [2 marks) - Analyze the ratio for JK cement. [2 marks) 2. Current Ratio [3marks) - How do you interpret this ratio. [2 marks) - Analyze the ratio for JK cement. [2 marks) 3. Average collection period [3 marks) - How do you interpret this ratio. (2 marks) - Analyze the ratio for JR cement. (2 marks) 4. Average payment period (Assume the raw material consumption to be equal to raw material purchases). [3marks) - How do you interpret this ratio. [2 marks) - Analyze the ratio for JK cement. (2 marks) 1lr'lr'hat does the balance sheet of a company show. [2 marks) Profit & Loss account Mar 16 15-Mar 14-Mar 13-Mar Revenue From Operations [Gross] 4,365 3,922 3,216 3,351 Less: Excise/Sevice Tax/Other Levies 574 523 420 439 Revenue From Operations [Net] 3,790 3,399 2,796 2,912 Other Income 50 60 48 49 Total Revenue 3,840 3,459 2,844 2,961 EXPENSES Cost Of Materials Consumed 709 583 462 398 Purchase Of Stock-In Trade 2 1 1 1 Other manufacturing expenses 1,187 1,142 956 1,005 Changes In Inventories Of FG, WIP And Stock-In Trade (14) (11) (39) (37) Employee Benefit Expenses 265 210 170 159 Freight outward 775 741 633 600 Other Expenses 321 274 259 229 Total Expenses 3,245 2,940 2,443 2,355 EBITDA 595 519 401 606 Less: Depreciation 190 146 134 129 EBIT 406 373 267 477 Less: Interest 304 229 153 140 Profit before tax (PBT) 102 144 114 338 Total Tax Expenses 42 2 39 107 Net profit/Pofit after tax 60 142 75 230