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Compliance Format

Ratio Analysis Format — Financial Ratios Schedule

The ratio analysis schedule presents key liquidity, solvency and profitability ratios with the numerator and denominator basis.

RATIO ANALYSIS — FINANCIAL RATIOS

Prepared per the additional regulatory disclosure of financial ratios required under Schedule III (Division I & II) to the Companies Act, 2013, with variance explanation where change exceeds 25%.

RatioNumerator / DenominatorCurrent yearPrevious year% Change
Current ratioCurrent assets / Current liabilities[2.10][1.80][16.7%]
Quick (acid-test) ratio(Current assets − Inventory) / Current liabilities[1.35][1.20][12.5%]
Debt-equity ratioTotal debt / Shareholders’ equity[0.65][0.90][−27.8%]
Debt-service coverage ratioEarnings for debt service / Debt service[2.40][2.10][14.3%]
Return on equity (ROE)Net profit after tax / Avg. equity[18%][15%][20.0%]
Inventory turnover ratioCost of goods sold / Avg. inventory[6.2][5.8][6.9%]
Trade receivables turnoverNet credit sales / Avg. receivables[8.1][7.5][8.0%]
Net profit ratioNet profit / Revenue[15%][12%][25.0%]
Return on capital employed (ROCE)EBIT / Capital employed[22%][19%][15.8%]
[________________][________________][______][______][______]

Compliance note: Schedule III mandates disclosure of these ratios in the notes to accounts, along with an explanation for any ratio that changes by more than 25% compared to the preceding year. Capital employed is generally Tangible net worth + Total debt + Deferred tax liability.

Before you use it — fill in / check

  • Ratio name
  • Numerator / denominator
  • Current year
  • Previous year
  • % change

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.