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Financial Ratios of BNL Stores For The Years 2018-19-20 Liquidity Ratios

The document provides financial ratios and cash flow information for BNL Stores for the years 2018-2020. Liquidity, profitability, turnover, and solvency ratios either declined or became negative from 2018 to 2020. Cash flow from operating activities was negative in all years due to losses and increased receivables and inventories. Cash flow from investing activities was also negative due to capital expenditures. However, cash flow from financing activities, through debt and equity activities, remained positive and resulted in an overall increase in cash balance for 2020 despite declines in the other cash flow categories.

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Kushagri Mangal
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177 views3 pages

Financial Ratios of BNL Stores For The Years 2018-19-20 Liquidity Ratios

The document provides financial ratios and cash flow information for BNL Stores for the years 2018-2020. Liquidity, profitability, turnover, and solvency ratios either declined or became negative from 2018 to 2020. Cash flow from operating activities was negative in all years due to losses and increased receivables and inventories. Cash flow from investing activities was also negative due to capital expenditures. However, cash flow from financing activities, through debt and equity activities, remained positive and resulted in an overall increase in cash balance for 2020 despite declines in the other cash flow categories.

Uploaded by

Kushagri Mangal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Financial Ratios of BNL Stores for the years 2018-19-20

Ratio/Year 2018 2019 2020


Liquidity Ratios
Current ratio 1.55 1.58 1.24
Quick ratio 0.91 0.89 0.69
Profitability Ratios
Gross Profit margin 31.74% 30.79% 26.21%
Net Profit margin 2.29% 0.59% -11.82%
Return on assets 3.40% 0.91% -19.29%
Return on Equity 11.30% 3.34% -183.42%
Turnover Ratios
Inventory turnover ratio 2.82 2.85 3.20
Total asset turnover 1.48 1.55 1.63
Days receivable 120.49 106.99 89.79
Solvency Ratios
Debt to equity ratio 2.32 2.66 8.51
Debt to capitalization ratio 0.30 0.39 0.66
In the books of BNL Stores
Statement of Cash Flows (for the year ended January 31)
(amt in 000s)
2018 2019
Cash flow from Operating Activities
Net income (loss) after taxes 256195 73916
Adjustments:
Amortisation of plant, property, equipment 81387 89903
337582 163819
Changes:
Accounts receivable -443060 5607
inventories -683811 -346485
prepaid expenses -8610 -4414
accounts payable -75220 3158
corporate IT Payable 110466 -240954
deferred corporate IT 15336 18462
-1084899 -564626
Net cash from Operating activites -747317 -400807

Cash flow from investing activites


Property, plant, equipment -177982 -154747
other assets -21791 -59590
Net cash from investing activites -199773 -214337

Cash flow from Financing activites


proceeds from (repayment of) Notes payable 1032547 427567
proceeds from (repayment of) long term debt -11933 421730
proceeds from (repayment of) other liabilities -3784 -3376
proceeds from issuing (repurchase of) share capital -54593 14184
dividends paid -143343 -143207
Net cash from financing activites 818894 716898

Net increase/decrease in cash & cash equivalents -128196 101754


Opening balance of cash & cash equivalents 337990 209794
Closing cash balance of cash & cash equivalents 209794 311548
31)

2020

-1415678

90744
-1324934

738234
293439
4800
164943
-565303
-99320
536793
-788141

-97171
-37378
-134549

996002
192972
-13648
6007
-30218
1151115

228425
311548
539973

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