P&L Statement of XYZ Ltd. & ABC Ltd. Particulars Sales Less: Cost of Goods sold (including purchases) Gross Profit Less: Selling & Distribution Expenses Less: Depreciation Earning before Interest & Tax Less: Interest Earning before Tax Less: Taxes Earning after Tax XYZ ABC 200,000 300,000 100,000 150,000 (50,000) (75,000) 1,00,000 1,50,000 30,000 50,000 10,000 10,000 60,000 90,000 10,000 20,000 50,000 70,000 20,000 28,000 30,000 42,000 I Balance Sheet of XYZ Ltd. & ABC Ltd. XYZ ABC 200,000 300,000 50,000 75,000 Assets Fixed Assets Other Non Current Assets Current Assets Account Receivables Inventory Cash Total Liabilities Capital Long Term Debt Current Liabilities Account Payables Other Current Liabilities Total 100,000 200,000 50,000 100,000 50,000 50,000 450,000 725,000 200,000 300,000 100,000 225,000 100,000 100,000 50,000 100,000 450,000 725,000 3. Operating Profit Ratio of 6. Return on capital employed 7. Inventory turnover Ratio 8. Debt equity ratio P&L Statement of XYZ Ltd. & ABC Ltd. Particulars Sales Less: Cost of Goods sold (including purchases) Gross Profit Less: Selling & Distribution Expenses Less: Depreciation Earning before Interest & Tax Less: Interest Earning before Tax Less: Taxes Earning after Tax XYZ ABC 200,000 300,000 100,000 150,000 (50,000) (75,000) 1,00,000 1,50,000 30,000 50,000 10,000 10,000 60,000 90,000 10,000 20,000 50,000 70,000 20,000 28,000 30,000 42,000 I Balance Sheet of XYZ Ltd. & ABC Ltd. XYZ ABC 200,000 300,000 50,000 75,000 Assets Fixed Assets Other Non Current Assets Current Assets Account Receivables Inventory Cash Total Liabilities Capital Long Term Debt Current Liabilities Account Payables Other Current Liabilities Total 100,000 200,000 50,000 100,000 50,000 50,000 450,000 725,000 200,000 300,000 100,000 225,000 100,000 100,000 50,000 100,000 450,000 725,000 3. Operating Profit Ratio of 6. Return on capital employed 7. Inventory turnover Ratio 8. Debt equity ratio