The following are the key Financial Ratios of Hindustan Unilever Ltd for the year 2015 to

2019. Analyze the different ratios and give suitable relevant interpretations for each

category of ratios.

Mar 19 Mar-18 Mar-17 Mar-16 Mar-15

Per Share Ratios

Basic EPS (Rs.) 27.97 24.09 20.68 19.1 20.17

Diluted EPS (Rs.) 27.96 24.08 20.67 19.09 20.16

Cash EPS (Rs.) 30.67 26.61 22.79 20.89 21.71

Book

Value[ExclRevalReserve]/Shar

e (Rs.)

36.5 33.8 31.32 30.52 18.7

Book

Value[InclRevalReserve]/Shar

e (Rs.)

36.5 33.8 31.32 30.52 18.7

Revenue from

Operations/Share (Rs.) 181.99 164.56 153.53 149.01 147.78

PBDIT/Share (Rs.) 43.66 36.5 31.06 29.83 27.64

PBIT/Share (Rs.) 41.04 34.09 29.06 28.19 26.15

PBT/Share (Rs.) 39.83 33.81 30 27.97 29.21

Net Profit/Share (Rs.) 28.06 24.2 20.79 19.26 20.22

NP After MI And SOA / Share

(Rs.) 28.03 24.14 20.72 19.16 20.17

Profitability Ratios

PBDIT Margin (%) 23.98 22.17 20.23 20.01 18.7

PBIT Margin (%) 22.55 20.71 18.92 18.92 17.69

PBT Margin (%) 21.88 20.54 19.53 18.77 19.76

Net Profit Margin (%) 15.41 14.7 13.53 12.92 13.68

NP After MI And SOA Margin

(%) 15.4 14.66 13.49 12.85 13.64

Return on Networth/Equity

(%) 76.95 71.61 66.37 62.96 108.5

Return on Capital Employed

(%) 88.98 82.03 78.54 53.56 83.49

Return on Assets (%) 32.49 29.19 28.49 27.97 30.23

Total Debt/Equity (X) 0.01 0 0.04 0.03 0.01

Asset Turnover Ratio (%) 211.01 198.99 211.14 217.56 221.55

Liquidity Ratios

Current Ratio (X) 1.37 1.31 1.32 1.46 1.08

Quick Ratio (X) 1.08 1.03 0.99 1.08 0.77

Inventory Turnover Ratio (X) 15.27 14.14 13.05 11.81 11.22

Dividend Payout Ratio (NP)

(%) 75.09 74.72 79.78 81.03 74.38

Dividend Payout Ratio (CP)

(%) 68.68 67.94 72.75 74.66 69.26

Earnings Retention Ratio (%) 24.91 25.28 20.22 18.97 25.62

Cash Earnings Retention Ratio

(%) 31.32 32.06 27.25 25.34 30.74

Coverage Ratios

Interest Coverage Ratios (%) 268.64 283.19 179.34 358.24 319.66

Interest Coverage Ratios (Post

Tax) (%) 268.64 283.19 179.34 358.24 319.66

Valuation Ratios

Enterprise Value (Cr.) 3,65,244.8

0

2,85,089.4

0

1,94,977.0

0

1,85,000.0

0

1,86,230.2

7

EV/Net Operating Revenue

(X) 9.29 8.02 5.88 5.75 5.82

EV/EBITDA (X) 38.73 36.17 29.06 28.71 31.14

MarketCap/Net Operating

Revenue (X) 9.38 8.12 5.93 5.84 5.91

Retention Ratios (%) 24.9 25.27 20.21 18.96 25.61

Price/BV (X) 46.89 39.63 29.14 28.57 46.97

Price/Net Operating Revenue 9.38 8.12 5.93 5.84 5.91

Earnings Yield 0.02 0.02 0.02 0.02 0.02

(Note: Refer to the Financial Statements of the company which are available online and

write relevant inferences for the above ratios.)