7. Comment: As we see from the above figures that gross profit is fluctuating, the company has to take certain measures to increase its gross profit in order to increase its profitability position.
14. Comment: The net profit is ranging from 11-12, which is satisfactory, but if it wants to improvise further it has to decrease expenses & increase sales or both.
21. Comment: The company’s operating ratio is decreasing in 2008, so the company has to decrease its operating expenses, for increasing the profitability.
87. Comments: The inventory turn over ratio is fluctuating however, its increasing in 2008, which suggest that the company is having less stock with it.
110. The company’s needs to improve it’s profitable position which is ideal, but less when compared to other years, in order to earn return on the resources committed to business.
111. The company’s liquidity position is satisfactory but not ideal, as the current assets and the current liabilities have being considerably decreased when compared to previous year, in order to meet it’s current obligations.
112. The company’s leverage or capital gearing ratios are improving and the company’s total debt is less, and it has secured loans rather than unsecured loans which holds good trust among the suppliers for the company & it can also raise additional capital from public as it offers profitable and stable dividends.
113. The activity ratio of the company is i.e. current asset turn over ratio needs to be improved, the rest of the ratios give satisfactory result.
114. On the whole, the company’s overall position is satisfactory, and has the name, fame and trust of people. It is listed in one among top 25 FMCG’S of India & has potential to survive.