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Lupin Ltd.
Valuation Ratios
EPS (Rs.)
Dividend per Share (Rs.)
Dividend Payout Ratio
Profitability Ratios
Return on Equity (ROE)
Return on Sales (ROS)
Growth Rates
EPS Growth Rate
Sales Growth Rate
EBIT Growth Rate
TOPIC:
Liquidity Ratios
Current Ratio
Quick Ratio
Operating Efficiency Ratios
Inventory Turnover Ratio
Receivable Turnover Ratio
Leverage Ratios
Total Debt to Total Capitalization
Total Debt to Equity
Valuation Ratios
EPS (Rs.)
EPS
60
54.07
50.36
Year EPS 50
44.59
Mar-05 20.50 40 37.10 EPS
Mar-06 44.59
Mar-07 37.10 30
20.50
Mar-08 54.071 20
Mar-09 50.36 10
0
1 2 3 4 5
Divident per share
12 11.79
Mar-06 7.41
10 Divident per share
8
Mar-07 5.85 7.43 7.41
6 5.85
Mar-08 11.79 4
Mar-09 14.63 0
1 2 3 4 5
Div.payout Ratio
0.4
Div.payout Ratio
Div.payout 0.35
0.36
Year Ratio
0.3
0.29
Mar-05 0.36
0.25
Mar-06 0.17 0.22 Div.payout Ratio
0.2
0.05
Mar-09 0.29 0
1 2 3 4 5
PROFITABILITY RATIO
RETURN ON EQUITY
Return on Equity
Return on 0.40
Year Equity
0.35
0.34 0.34
0.25
Mar-06 0.28 0.20
Return on Equtity
0.16
Mar-07 0.34 0.15
0.10
Return on Sales
Year Return on Sales
0.18
0.17
Mar-05 0.07 0.16
0.15
0.14 0.14
0.08
Mar-07 0.15 0.06
0.07
0.04
Mar-08 0.17 0.02
0.00
Mar-09 0.14 1 2 3 4 5
GROWTH RATES
EPS GROWTH RATE
100%
Mar-05 * 80%
20%
Mar-08 46% 0%
1 2 3 4
Mar-09 -7% -20% -17%
-7%
-40%
Sales Growth rate
Sales Growth
Year rate Sales Groth rate
45%
Mar-05 * 40%
41%
35%
Mar-06 41% 30%
30%
Sales Growth rate *
25%
Mar-07 19% 20%
19%
15% 12%
Mar-08 30% 10%
5%
Mar-09 12% 0%
1 2 3 4
EBIT GROWTH RATE
Mar-05 * 120%
100%
0%
Mar-09 -10% 1 2 3 4
-10%
-20%
Liquidity Ratios
Current Ratio
Year Current Ratio Current Ratio
Mar-05 2.43 4.5
4
3.87
3.5 3.50
Mar-06 3.87 3.10
3
Current Ratio
2.5 2.43
Mar-07 3.50 2
1.81
1.5
Mar-08 3.10 1
0.5
Mar-09 1.81 0
1 2 3 4 5
Quick Ratio
Quick Ratio
Year Quick Ratio
3.5
2.5 2.54
Mar-06 2.95 Quick Ratio
2 1.96
1 1.03
Mar-09 1.03 0
1 2 3 4 5
Leverage Ratios
Total Debt to Total Capitalization
0%
Mar-09 18% 1 2 3 4 5
Total Debt to Equity
Total Debt to
Year Equity Total Debt to Euity
1.6
Mar-05 88.04% 141.68%
1.4
1.2
Mar-06 141.68%
1 97.31% Total Debt to Equity
88.04%
Mar-07 97.31% 0.8
73.31%
68.71%
0.6
0.2
Mar-09 68.71% 0
1 2 3 4 5
Operating Efficiency Ratios
Inventory Turnover Ratio
Inventory Turnover Ratio
5.00
3.00
Inventory Turnover Ratio
Mar-06 4.71 2.50
2.00
Mar-07 4.03
1.50
0.50
Mar-09 3.43 0.00
1 2 3 4 5
Recievable Turnover ratio
Recievable Turnover ratio
Year Recievable Turnover ratio 3.3
3.27
3.2
Mar-05 3.06 3.15 3.15
3.1
3.06
Mar-06 3.15 3
Recievable Turnover ratio
2.9
Mar-07 2.83
2.83
2.8
2.6
Mar-09 3.27 1 2 3 4 5