 अब हमने देखना है कि यो नो रेश्यों ने निकालना है, कोंसी रेश्यो में, कोंसी कंपनी जोया वो बेतर है। और उसकी जीजन दूडने कि लिए भी आपको दिटेल में जाना बड़ता है, कि अनके कंपोजीशन क्या है। अब हमने वो आपको बेतर है, वो आपको दिटेल में, कोंसी कंपनी बेतर है, और कोंसी बेतर नहीं। प्रेट का जोया वो 17.2% है। जबके एजी का जोया वो क्रीबन 27% है, अवयसली यह यह वो जीआद बेतर है, सोफर प्रोपिट परशंटेज कनसर्द, लेकिं जो बाब नेद प्रोपिट पर भी आते है, आलके दोन के विग्रे सेंव है, प्रोपिट की, एकिं चिकसेज के फिर के दिफ्रंट है, इसवनेद प्रोपिट की जो परसंटेज है, यटर के 6.64% है, जबके यह जीगी की जो लोग 10.6% है, it means, easy जो वो प्रोपिट यह बलेतेट के प्रोपिट एंगे यो से डोना सूर तो में बेतर है, any profit, cross profit be or net profit. expense is 10% or 16% expense is more but because its profit percentage is more so they can afford. but in this, in your 6% expense is more than the ratio of sales. turnover is 10 times of inventory and it is 8.6 times. so you are taking out your turnover figures quickly. you are disposing of inventory while it is taking less time. return on capital employed, net profit is 45.1% whereas here 76.2% is coming. very lucrative actually. current ratio is 2.1 and 5.24. apparently this is better, easy is better but the high current ratio is not good this means that you have left your current assets unused but if you have surplus fund then you can invest it somewhere. rather they can hold it. its not like that. you can invest in short term too. you can make some profit on it. that is why the high current ratio is not good. assets test is on margin. it should be 1 to 1. this is 0.95. whereas this is 1. account receivable turnover is 24.4 and this is 55.7. if you calculate in days then you have 15 days to collect and it takes 6.6 days. now the easy is collecting your receivables compared to the spread. in accounts payable this is 11 time and this is 32 times. if you calculate in days then problem is that you are paying your suppliers in 33 days whereas the easy is paying in 11 days. so question rise is that you have not to work out ratio like this you have to write commentary in comparison and this is very important because normally management tells us we are going somewhere so you have to work out some ratios and sometimes it happens that you have to invest in a company so you have to work out the ratio of that company and see whether we should invest there or not. see this commentary again. in gross profit easy is doing between net profits is also good for easy in expense ratio easy is higher compared to spread and in inventive turnover maybe spread is below compared to easy return on capital employment. so you have to mention these ratios clearly that which company is better because the objective was that we have to compare these two companies and we have calculated few ratios there can be many other ratios but we have seen few ratios now see in current ratio as I told you in the beginning so the good of spread and easy is very high in asset test ratio average is around 1 and its receivable turnover rate is higher as compared to easy collection period is 6.6 and accounts payable period is also 11 days so this is how basically the ratio analysis in conclusion I suggest first of all decide what for you want to calculate these ratios objective define and then to achieve that objective which ratios you need so its way is you write the name of ratios its formula its calculations then you comment on it its not simply that you have to calculate the ratio no you need to comment and you should know that if the market rate of interest is 10% and return is 8% then you have to show clearly that the market rate is 10% our company is earning 8% so we are making a loss of 2% so this way you have to give comments otherwise the ratio's purpose ends cannot help a company and secondly these ratios we have to go with the past data there was no choice but the past data is just a delay in the sense that if the accounts are made then it takes 3 minutes to make it and then publish it and if we go to do ratio analysis then it means that it will take 4-5 minutes so these are some problems in ratio analysis this company has come on a regular basis monthly basis quarterly basis half yearly basis and let's see where we need improvement and accordingly they adjust their targets so that later on there is no problem on the stage despite limitation we have to calculate these ratios and in these ratios this is also a possibility that it can be done in detail but since we have to finish a session so inshallah see you later thank you very much