{"id":67133,"date":"2025-02-04T16:02:32","date_gmt":"2025-02-04T10:32:32","guid":{"rendered":"https://www.5paisa.com/finschool/?p=67133"},"modified":"2025-04-23T16:42:05","modified_gmt":"2025-04-23T11:12:05","slug":"what-is-financial-statement-analysis","status":"publish","type":"post","link":"https://www.5paisa.com/finschool/what-is-financial-statement-analysis/","title":{"rendered":"Financial Statement Analysis: Step-by-Step Guide"},"content":{"rendered":"\u003cdiv data-elementor-type=\u0022wp-post\u0022 data-elementor-id=\u002267133\u0022 class=\u0022elementor elementor-67133\u0022\u003e\u003csection class=\u0022elementor-section elementor-top-section elementor-element elementor-element-180a7ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\u0022 data-id=\u0022180a7ab\u0022 data-element_type=\u0022section\u0022\u003e\u003cdiv class=\u0022elementor-container elementor-column-gap-default\u0022\u003e\u003cdiv class=\u0022elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cac4104\u0022 data-id=\u0022cac4104\u0022 data-element_type=\u0022column\u0022\u003e\u003cdiv class=\u0022elementor-widget-wrap elementor-element-populated\u0022\u003e\u003cdiv class=\u0022elementor-element elementor-element-cc7d404 elementor-widget elementor-widget-text-editor\u0022 data-id=\u0022cc7d404\u0022 data-element_type=\u0022widget\u0022 data-widget_type=\u0022text-editor.default\u0022\u003e\u003cdiv class=\u0022elementor-widget-container\u0022\u003e\u003ch2\u003eનાણાકીય સ્ટેટમેન્ટ વિશ્લેષણ શું છે?\u003c/h2\u003e\u003cp\u003eફાઇનાન્શિયલ સ્ટેટમેન્ટ વિશ્લેષણ એ કંપનીના ફાઇનાન્શિયલ સ્ટેટમેન્ટનું મૂલ્યાંકન કરવાની પ્રક્રિયા છે, જેમાં બેલેન્સ શીટ, ઇન્કમ સ્ટેટમેન્ટ અને કૅશ ફ્લો સ્ટેટમેન્ટનો સમાવેશ થાય છે. આ વિશ્લેષણ હિસ્સેદારોને સમય જતાં કંપનીના ફાઇનાન્શિયલ હેલ્થ, પરફોર્મન્સ અને ટ્રેન્ડને સમજવામાં મદદ કરે છે. નફાકારકતા, લિક્વિડિટી, સોલ્વન્સી અને ઓપરેશનલ કાર્યક્ષમતા જેવા મુખ્ય મેટ્રિક્સ અને રેશિયોનો ઉપયોગ કંપનીની શક્તિઓ અને નબળાઈઓનું મૂલ્યાંકન કરવા માટે કરવામાં આવે છે. આ નાણાંકીય નિવેદનોનું અર્થઘટન કરીને, વિશ્લેષકો રોકાણો, ધિરાણ અને વ્યૂહાત્મક આયોજન સંબંધિત માહિતગાર નિર્ણયો લઈ શકે છે. એકંદરે, ફાઇનાન્શિયલ સ્ટેટમેન્ટનું વિશ્લેષણ કંપનીની ફાઇનાન્શિયલ સ્થિરતા અને વિકાસની ક્ષમતા વિશે મૂલ્યવાન માહિતી પ્રદાન કરે છે, જે વધુ સારા નિર્ણય લેવા અને રિસ્ક મેનેજમેન્ટમાં મદદ કરે છે.\u003c/p\u003e\u003ch2\u003e\u003cstrong\u003eબૅલેન્સ શીટ\u003c/strong\u003e\u003c/h2\u003e\u003ch3\u003e\u003cstrong\u003eબેલેન્સ શીટ શું છે?\u003c/strong\u003e\u003c/h3\u003e\u003cp\u003eબેલેન્સ શીટ એ એક નાણાંકીય નિવેદન છે જે ચોક્કસ સમયે કંપનીની નાણાંકીય સ્થિતિનો સ્નૅપશૉટ પ્રદાન કરે છે. તે કંપનીની સંપત્તિઓ, જવાબદારીઓ અને ઇક્વિટીની રૂપરેખા આપે છે, જે હિસ્સેદારોને તેના ફાઇનાન્શિયલ સ્વાસ્થ્યનું મૂલ્યાંકન કરવાની મંજૂરી આપે છે.\u003c/p\u003e\u003ch3\u003e\u003cstrong\u003eબેલેન્સ શીટના ઘટકો\u003c/strong\u003e\u003c/h3\u003e\u003ch3\u003e\u003cstrong\u003eસંપત્તિઓ:\u003c/strong\u003e\u003c/h3\u003e\u003cp\u003eસંપત્તિઓ એવી કંપનીની માલિકીના સંસાધનો છે જેનું આર્થિક મૂલ્ય છે. તેમને બે મુખ્ય કેટેગરીમાં વર્ગીકૃત કરવામાં આવે છે:\u003c/p\u003e\u003cp\u003e\u003cstrong\u003eવર્તમાન સંપત્તિઓ:\u003c/strong\u003e આ એવી સંપત્તિઓ છે જેને એક વર્ષમાં રોકડમાં રૂપાંતરિત કરી શકાય છે. ઉદાહરણોમાં શામેલ છે:\u003c/p\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eકૅશ અને કૅશ સમકક્ષ\u003c/strong\u003e: વાસ્તવિક કૅશ અને ટૂંકા ગાળાના રોકાણો કે જેને ઝડપથી કૅશમાં રૂપાંતરિત કરી શકાય છે.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eએકાઉન્ટ પ્રાપ્ત કરી શકાય છે\u003c/strong\u003e: ક્રેડિટ પર પ્રદાન કરેલ માલ અથવા સર્વિસ માટે ગ્રાહકો દ્વારા કંપનીને ચૂકવવાપાત્ર પૈસા.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eઇન્વેન્ટરી:\u003c/strong\u003e વેચાણ માટે ઉપલબ્ધ માલ.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eપ્રીપેઇડ ખર્ચ:\u003c/strong\u003e ભવિષ્યમાં પ્રાપ્ત થનાર માલ અથવા સેવાઓ માટે ઍડવાન્સમાં કરેલી ચુકવણી.\u003c/li\u003e\u003c/ul\u003e\u003ch3\u003e\u003cstrong\u003eબિન-વર્તમાન સંપત્તિઓ:\u003c/strong\u003e\u003c/h3\u003e\u003cp\u003eઆ લાંબા ગાળાની સંપત્તિઓ છે જેને એક વર્ષમાં સરળતાથી રોકડમાં રૂપાંતરિત કરી શકાતી નથી. ઉદાહરણોમાં શામેલ છે:\u003c/p\u003e\u003cul\u003e\u003cli\u003eસંપત્તિ, પ્લાન્ટ અને સાધનો (પીપી અને ઇ\u003cem\u003e)\u003c/em\u003e: ઇમારતો, મશીનરી અને વાહનો જેવી મૂર્ત સંપત્તિઓ.\u003c/li\u003e\u003cli\u003eઅમૂર્ત સંપત્તિઓ: પેટન્ટ, ટ્રેડમાર્ક્સ અને ગુડવિલ જેવી બિન-ભૌતિક સંપત્તિઓ.\u003c/li\u003e\u003cli\u003eલાંબા ગાળાના રોકાણો: કંપની એક વર્ષથી વધુ સમય માટે રોકાણ કરવા માંગે છે.\u003c/li\u003e\u003c/ul\u003e\u003ch3\u003e\u003cstrong\u003eજવાબદારીઓ:\u003c/strong\u003e\u003c/h3\u003e\u003cp\u003eજવાબદારીઓ એ કંપનીની જવાબદારીઓ અથવા દેવા છે જે ભવિષ્યમાં ચૂકવવાની જરૂર છે. તેમને બે મુખ્ય કેટેગરીમાં વર્ગીકૃત કરવામાં આવે છે:\u003c/p\u003e\u003cp\u003e\u003cstrong\u003eકરન્ટ લાયબિલિટી\u003c/strong\u003e:\u003c/p\u003e\u003cp\u003eઆ જવાબદારીઓ છે જે એક વર્ષમાં સેટલ કરવાની જરૂર છે. ઉદાહરણોમાં શામેલ છે:\u003c/p\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eચૂકવવાપાત્ર એકાઉન્ટ:\u003c/strong\u003e પ્રાપ્ત થયેલ માલ અથવા સેવાઓ માટે કંપની સપ્લાયરને દેય છે.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eટૂંકા ગાળાની લોન:\u003c/strong\u003e એક વર્ષની અંદર દેય લોન.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eઉપાર્જિત ખર્ચ\u003c/strong\u003e: ખર્ચ કે જે થયેલ છે પરંતુ હજુ સુધી ચૂકવેલ નથી.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eકમાયેલ આવક:\u003c/strong\u003e માલ અથવા સેવાઓ માટે ગ્રાહકો પાસેથી પ્રાપ્ત થયેલ પૈસા હજી સુધી ડિલિવર થયેલ નથી.\u003c/li\u003e\u003c/ul\u003e\u003cp\u003e\u003cstrong\u003eનૉન કરન્ટ લાયબિલિટી\u003c/strong\u003e:\u003c/p\u003e\u003cp\u003eઆ લાંબા ગાળાના દેવા છે જે એક વર્ષ પછી દેય છે. ઉદાહરણોમાં શામેલ છે:\u003c/p\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eલોન્ગ-ટર્મ લોન:\u003c/strong\u003e એક વર્ષ પછી દેય લોન.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eચૂકવવાપાત્ર બોન્ડ્સ\u003c/strong\u003e: કંપની દ્વારા જારી કરાયેલ લોન્ગ-ટર્મ ડેબ્ટ ઇન્સ્ટ્રુમેન્ટ.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eવિલંબિત કર જવાબદારીઓ:\u003c/strong\u003e એકાઉન્ટિંગ અને કર સારવાર વચ્ચે અસ્થાયી તફાવતોને કારણે ભવિષ્યમાં બાકી કર.\u003c/li\u003e\u003c/ul\u003e\u003cp\u003e\u003cstrong\u003eઇક્વિટી:\u003c/strong\u003e\u003c/p\u003e\u003cp\u003eતમામ જવાબદારીઓ ચૂકવવામાં આવ્યા પછી ઇક્વિટી કંપનીની સંપત્તિઓ પર માલિકના ક્લેઇમને રજૂ કરે છે. તેમાં શામેલ છે:\u003c/p\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eસામાન્ય સ્ટૉક:\u003c/strong\u003e શેરધારકોને જારી કરેલા શેરનું મૂલ્ય.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eજાળવી રાખેલ આવક:\u003c/strong\u003e ડિવિડન્ડની ચુકવણી કર્યા પછી બિઝનેસમાં જાળવવામાં આવેલ નફાની સંચિત રકમ.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eઅતિરિક્ત પેઇડ-ઇન કેપિટલ:\u003c/strong\u003e શેરહોલ્ડરોએ શેરના સમાન મૂલ્યથી વધુ કંપનીમાં રોકાણ કર્યું છે.\u003c/li\u003e\u003c/ul\u003e\u003ch3\u003e\u003cstrong\u003eમૂળભૂત એકાઉન્ટિંગ સમીકરણ\u003c/strong\u003e\u003c/h3\u003e\u003cp\u003eબેલેન્સ શીટ મૂળભૂત એકાઉન્ટિંગ સમીકરણ પર આધારિત છે:\u003c/p\u003e\u003cp\u003e\u003cstrong\u003eસંપત્તિઓ = જવાબદારીઓ + ઇક્વિટી \u003c/strong\u003e\u003c/p\u003e\u003cp\u003eઆ સમીકરણ હંમેશા સંતુલિત હોવું જોઈએ, જે સુનિશ્ચિત કરે છે કે કંપનીના સંસાધનોને દેવું અથવા માલિકની ઇક્વિટી દ્વારા ફાઇનાન્સ કરવામાં આવે છે.\u003c/p\u003e\u003cp\u003e\u003cstrong\u003e \u003c/strong\u003e\u003cstrong\u003eABC લિમિટેડની બૅલેન્સ શીટનું ઉદાહરણ.\u003c/strong\u003e\u003c/p\u003e\u003cp\u003e\u003cstrong\u003e31 માર્ચ 2024 સુધીની બૅલેન્સ શીટ (બધી રકમ ₹ કરોડમાં)\u003c/strong\u003e\u003c/p\u003e\u003ctable style=\u0022height: 1225px;\u0022 width=\u0022881\u0022\u003e\u003cthead\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003e\u003cstrong\u003eવિગતો\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e\u003cp\u003e\u003cstrong\u003eનોંધ નંબર.\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e\u003cstrong\u003e31-Mar-2024\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003e31-Mar-2023\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/thead\u003e\u003ctbody\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003e\u003cstrong\u003eસંપત્તિઓ\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e \u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e \u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003e\u003cstrong\u003eબિન-વર્તમાન સંપત્તિઓ\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e \u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e \u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003eપ્રોપર્ટી, પ્લાન્ટ અને ઇક્વિપમેન્ટ\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e\u003cp\u003e\u003cstrong\u003e1\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e1,200.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e1,100.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003eકેપિટલ વર્ક-ઇન-પ્રોગ્રેસ\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e\u003cp\u003e\u003cstrong\u003e2\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e150.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e120.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003eઅમૂર્ત સંપત્તિઓ\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e\u003cp\u003e\u003cstrong\u003e3\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e250.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e230.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003eનાણાકીય સંપત્તિઓ\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e \u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e \u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003e– રોકાણો\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e\u003cp\u003e\u003cstrong\u003e4\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e500.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e450.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003e– લોન\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e\u003cp\u003e\u003cstrong\u003e5\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e50.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e45.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003eઅન્ય બિન-વર્તમાન સંપત્તિઓ\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e\u003cp\u003e\u003cstrong\u003e6\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e100.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e90.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003e\u003cstrong\u003eકુલ બિન-વર્તમાન સંપત્તિઓ\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e \u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e\u003cstrong\u003e2,250.00\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003e2,035.00\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003e\u003cstrong\u003eવર્તમાન સંપત્તિઓ\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e \u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e \u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003eઇન્વેન્ટરી\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e\u003cp\u003e7\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e800.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e750.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003eટ્રેડ રિસીવેબલ્સ\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e\u003cp\u003e8\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e600.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e500.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003eCash \u0026amp; Bank Balances\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e\u003cp\u003e9\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e350.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e300.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003eOther Financial Assets\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e\u003cp\u003e10\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e200.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e180.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003eઅન્ય વર્તમાન સંપત્તિઓ\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e\u003cp\u003e11\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e100.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e90.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003e\u003cstrong\u003eકુલ વર્તમાન સંપત્તિઓ\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e \u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e\u003cstrong\u003e2,050.00\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003e1,820.00\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd width=\u0022292\u0022\u003e\u003cp\u003e\u003cstrong\u003eકુલ સંપત્તિઓ\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd width=\u002285\u0022\u003e \u003c/td\u003e\u003ctd width=\u0022127\u0022\u003e\u003cp\u003e\u003cstrong\u003e4,300.00\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003e3,855.00\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tbody\u003e\u003c/table\u003e\u003ctable style=\u0022height: 1276px;\u0022 width=\u0022882\u0022\u003e\u003cthead\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003eEQUITY \u0026amp; LIABILITIES\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003eનોંધ નંબર.\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003e31-Mar-2024\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003e31-Mar-2023\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/thead\u003e\u003ctbody\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003eઇક્વિટી\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003eઇક્વિટી શેર કેપિટલ\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e12\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e1,200.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e1,000.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003eOther Equity\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e13\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e1,000.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e900.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003eTotal Equity\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003e2,200.00\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003e1,900.00\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003eનૉન કરન્ટ લાયબિલિટી\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003eFinancial Liabilities\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003e– ઉધાર લેવા\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e14\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e800.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e750.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003e\u0026#8211; Lease Liabilities\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e15\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e100.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e90.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003eજોગવાઈઓ\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e16\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e120.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e110.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003eDeferred Tax Liabilities (Net)\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e17\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e80.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e75.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003eકુલ બિન-વર્તમાન જવાબદારીઓ\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003e1,100.00\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003e1,025.00\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003eકરન્ટ લાયબિલિટી\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003eFinancial Liabilities\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003e– ઉધાર લેવા\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e18\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e400.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e350.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003e\u0026#8211; Trade Payables\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e19\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e300.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e280.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003e\u0026#8211; Other Financial Liabilities\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e20\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e200.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e180.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003eજોગવાઈઓ\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e21\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e50.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e45.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003eઅન્ય વર્તમાન જવાબદારીઓ\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e22\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e50.00\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e45.00\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003eકુલ વર્તમાન જવાબદારીઓ\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003e1,000.00\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003e900.00\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003eકુલ ઇક્વિટી અને જવાબદારીઓ\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e \u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003e4,300.00\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd\u003e\u003cp\u003e\u003cstrong\u003e3,855.00\u003c/strong\u003e\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tbody\u003e\u003c/table\u003e\u003ch2\u003e\u003cstrong\u003eB. કૅશ ફ્લો સ્ટેટમેન્ટ\u003c/strong\u003e\u003c/h2\u003e\u003cp\u003eભારતમાં કૅશ ફ્લો સ્ટેટમેન્ટ એક ફાઇનાન્શિયલ ડૉક્યૂમેન્ટ છે જે ચોક્કસ સમયગાળામાં બિઝનેસના રોકડ પ્રવાહ અને આઉટફ્લોનું વિગતવાર ઓવરવ્યૂ પ્રદાન કરે છે. તે ભારતીય એકાઉન્ટિંગ સ્ટાન્ડર્ડ (ઇન્ડ એએસ) 7 મુજબ તૈયાર કરવામાં આવે છે. સ્ટેટમેન્ટને ત્રણ મુખ્ય વિભાગોમાં વિભાજિત કરવામાં આવે છે:\u003c/p\u003e\u003col\u003e\u003cli\u003e\u003cstrong\u003eસંચાલન પ્રવૃત્તિઓ: \u003c/strong\u003eઆ વિભાગમાં મુખ્ય વ્યવસાય કામગીરીઓમાંથી રોકડ પ્રવાહનો સમાવેશ થાય છે, જેમ કે માલ અને સેવાઓના વેચાણની રસીદ, સપ્લાયર્સને ચુકવણી અને અન્ય સંચાલન ખર્ચ.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eરોકાણની પ્રવૃત્તિઓ: \u003c/strong\u003eઆ વિભાગ પ્રોપર્ટી, પ્લાન્ટ, ઉપકરણો અને રોકાણો જેવી લાંબા ગાળાની સંપત્તિઓના સંપાદન અને નિકાલ સંબંધિત રોકડ પ્રવાહની જાણ કરે છે.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eફાઇનાન્સિંગ પ્રવૃત્તિઓ: \u003c/strong\u003eઆ વિભાગમાં લોન લેવા અને ચુકવણી કરવા, શેર જારી કરવા અને ફરીથી ખરીદવા અને શેરધારકોને ડિવિડન્ડ ચૂકવવા સંબંધિત કૅશ ફ્લો શામેલ છે.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003e ઑપરેટિંગ પ્રવૃત્તિઓ\u003c/strong\u003e\u003c/li\u003e\u003c/ol\u003e\u003cp\u003eઆ વિભાગ મુખ્ય વ્યવસાય કામગીરીઓમાંથી રોકડ પ્રવાહ પર ધ્યાન કેન્દ્રિત કરે છે. તેમાં શામેલ છે:\u003c/p\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eમાલ અને સેવાઓના વેચાણમાંથી રોકડ રસીદ: \u003c/strong\u003eમાલ અને સેવાઓના વેચાણ માટે ગ્રાહકો પાસેથી પ્રાપ્ત થયેલ પૈસા.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eસપ્લાયર્સ અને કર્મચારીઓને રોકડ ચુકવણી: \u003c/strong\u003eપગાર અને વેતન માટે કાચા માલ, ઇન્વેન્ટરી અને કર્મચારીઓ માટે સપ્લાયર્સને ચૂકવેલ પૈસા.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eOther Operating Expenses: \u003c/strong\u003ePayments for other operating expenses such as rent, utilities, and advertising.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eInterest and Taxes Paid: \u003c/strong\u003eCash paid for interest on loans and taxes to the government.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eInterest and Dividends Received: \u003c/strong\u003eCash received from investments in other companies\u003cstrong\u003e.\u003c/strong\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp\u003eThe result is the net cash flow from operating activities, which reflects the ability of the business to generate cash from its core operations.\u003c/p\u003e\u003col start=\u00222\u0022\u003e\u003cli\u003e\u003cstrong\u003e રોકાણની પ્રવૃત્તિઓ\u003c/strong\u003e\u003c/li\u003e\u003c/ol\u003e\u003cp\u003eThis section reports cash flows related to the acquisition and disposal of long-term assets. તેમાં શામેલ છે:\u003c/p\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003ePurchases of Property, Plant, and Equipment (PPE): \u003c/strong\u003eCash spent on acquiring physical assets such as buildings, machinery, and equipment.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eProceeds from Sale of PPE\u003c/strong\u003e: Cash received from selling long-term assets.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003ePurchases of Investments:\u003c/strong\u003e Cash spent on acquiring investments such as stocks, bonds, and other securities.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eProceeds from Sale of Investments\u003c/strong\u003e: Cash received from selling investments.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eLoans Made to Other Entities:\u003c/strong\u003e Cash lent to other businesses or individuals.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eCollections on Loans:\u003c/strong\u003e Cash received from repayments of loans made to others.\u003c/li\u003e\u003c/ul\u003e\u003cp\u003eThe result is the net cash flow from investing activities, which shows how much cash is used or generated from investing in long-term assets.\u003c/p\u003e\u003col start=\u00223\u0022\u003e\u003cli\u003e\u003cstrong\u003e ધિરાણ પ્રવૃત્તિઓ\u003c/strong\u003e\u003c/li\u003e\u003c/ol\u003e\u003cp\u003eThis section includes cash flows related to borrowing and repaying loans, issuing and repurchasing shares, and paying dividends. તેમાં શામેલ છે:\u003c/p\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eProceeds from Issuance of Shares\u003c/strong\u003e: Cash received from issuing new shares to investors.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eRepurchase of Shares:\u003c/strong\u003e Cash spent on buying back shares from investors.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eProceeds from Borrowings:\u003c/strong\u003e Cash received from taking out loans or issuing bonds.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eRepayment of Borrowings\u003c/strong\u003e: Cash spent on repaying loans or redeeming bonds.\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eDividends Paid\u003c/strong\u003e: Cash paid to shareholders as dividends.\u003c/li\u003e\u003c/ul\u003e\u003ch2\u003e\u003cstrong\u003e \u003c/strong\u003e\u003cstrong\u003eRatios of Balance Sheet and Cash Flow Statement\u003c/strong\u003e\u003c/h2\u003e\u003ch3\u003e\u003cstrong\u003eબૅલેન્સ શીટ રેશિયો\u003c/strong\u003e\u003c/h3\u003e\u003ch3\u003e\u003cstrong\u003eકરન્ટ રેશિયો\u003c/strong\u003e:\u003c/h3\u003e\u003cp\u003eMeasures a company\u0026#8217;s ability to pay off its short-term liabilities with its short-term assets.\u003c/p\u003e\u003cul\u003e\u003cli style=\u0022list-style-type: none;\u0022\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eFormula\u003c/strong\u003e: Current Assets / Current Liabilities\u003c/li\u003e\u003cli\u003e\u003cstrong\u003ePurpose\u003c/strong\u003e: Indicates liquidity and short-term financial health.\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઉદાહરણ:\u003c/strong\u003e\u003c/p\u003e\u003cul\u003e\u003cli style=\u0022list-style-type: none;\u0022\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eવર્તમાન સંપત્તિઓ\u003c/strong\u003e: ₹500,000\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eકરન્ટ લાયબિલિટી\u003c/strong\u003e: ₹250,000\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eગણતરી:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eCurrent Ratio=\u003c/strong\u003eCurrent Assets/Current Liabilities=₹500,000/₹250,000= ₹2\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઅર્થઘટન:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003eIn this example, the Current Ratio is 2.0. This means that for every ₹1 of current liabilities, the company has ₹2 of current assets. A ratio of 2.0 indicates that the company has a strong liquidity position and can comfortably meet its short-term obligations.\u003c/p\u003e\u003ch3\u003e\u003cstrong\u003eQuick Ratio (Acid Test)\u003c/strong\u003e:\u003c/h3\u003e\u003cp\u003eSimilar to the current ratio but excludes inventory from current assets.\u003c/p\u003e\u003cul\u003e\u003cli style=\u0022list-style-type: none;\u0022\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eFormula\u003c/strong\u003e: (Current Assets – Inventory) / Current Liabilities\u003c/li\u003e\u003cli\u003e\u003cstrong\u003ePurpose\u003c/strong\u003e: Provides a more stringent measure of liquidity.\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઉદાહરણ:\u003c/strong\u003e\u003c/p\u003e\u003cul\u003e\u003cli style=\u0022list-style-type: none;\u0022\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eવર્તમાન સંપત્તિઓ\u003c/strong\u003e: ₹500,000\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eઇન્વેન્ટરી\u003c/strong\u003e: ₹150,000\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eકરન્ટ લાયબિલિટી\u003c/strong\u003e: ₹250,000\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp\u003e\u003cstrong\u003eગણતરી:\u003c/strong\u003e\u003c/p\u003e\u003cp\u003e\u003cstrong\u003e \u003c/strong\u003e\u003cstrong\u003eQuick Ratio= Current Assets−Inventory/ Current Liabilities\u003c/strong\u003e =₹500,000−₹150,000/ ₹250,000\u003c/p\u003e\u003cp\u003e                                                                                                                       = ₹350,000/ ₹250,000\u003c/p\u003e\u003cp\u003e                                                                                                                       =1.4\u003c/p\u003e\u003cp\u003e\u003cstrong\u003eઅર્થઘટન:\u003c/strong\u003e\u003c/p\u003e\u003cp\u003eIn this example, the Quick Ratio is 1.4. This means that for every ₹1 of current liabilities, the company has ₹1.40 of quick assets (current assets excluding inventory). 1.0 થી વધુનો રેશિયો સૂચવે છે કે કંપની પાસે ઇન્વેન્ટરીના વેચાણ પર આધાર રાખ્યા વિના તેની ટૂંકા ગાળાની જવાબદારીઓને કવર કરવા માટે પૂરતી લિક્વિડ એસેટ છે.\u003c/p\u003e\u003ch3\u003e\u003cstrong\u003eડેટ-ટુ-ઇક્વિટી રેશિયો\u003c/strong\u003e:\u003c/h3\u003e\u003cp\u003eકંપનીની સંપત્તિઓને ફાઇનાન્સ કરવા માટે ઉપયોગમાં લેવાતા શેરહોલ્ડરોની ઇક્વિટી અને ડેટના સંબંધિત પ્રમાણને સૂચવે છે.\u003c/p\u003e\u003cul\u003e\u003cli style=\u0022list-style-type: none;\u0022\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eફોર્મ્યુલા\u003c/strong\u003e: કુલ જવાબદારીઓ/શેરહોલ્ડરોની ઇક્વિટી\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eહેતુ\u003c/strong\u003e: નાણાંકીય લાભ અને જોખમનું મૂલ્યાંકન કરે છે.\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઉદાહરણ:\u003c/strong\u003e\u003c/p\u003e\u003cul\u003e\u003cli style=\u0022list-style-type: none;\u0022\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eકુલ જવાબદારીઓ\u003c/strong\u003e: ₹ 1,200,000\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eશેરધારકોની ઇક્વિટી\u003c/strong\u003e: ₹ 800,000\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eગણતરી:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003eડેટ-ટુ-ઇક્વિટી રેશિયો = કુલ જવાબદારીઓ/શેરહોલ્ડરોની ઇક્વિટી = ₹ 1,200,000/ ₹ 800,000 = 1.5\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઅર્થઘટન:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e1.5 નો ડેબ્ટ-ટુ-ઇક્વિટી રેશિયો સૂચવે છે કે કંપની પાસે ઇક્વિટીના દરેક ₹1 માટે ડેટમાં ₹1.50 છે. આ નાણાંકીય લાભ અને જોખમનું મધ્યમ સ્તર બતાવે છે.\u003c/p\u003e\u003ch3\u003e\u003cstrong\u003eઇક્વિટી પર રિટર્ન (આરઓઇ)\u003c/strong\u003e:\u003c/h3\u003e\u003cp\u003eનાણાં શેરહોલ્ડરો સાથે કંપની કેટલો નફો પેદા કરે છે તે દર્શાવીને નફાકારકતાને માપે છે.\u003c/p\u003e\u003cul\u003e\u003cli style=\u0022list-style-type: none;\u0022\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eફોર્મ્યુલા\u003c/strong\u003e: ચોખ્ખી આવક/સરેરાશ શેરધારકોની ઇક્વિટી\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eહેતુ\u003c/strong\u003e: નફો પેદા કરવામાં કાર્યક્ષમતાનું મૂલ્યાંકન કરે છે.\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઉદાહરણ\u003c/strong\u003e\u003c/p\u003e\u003cul\u003e\u003cli style=\u0022list-style-type: none;\u0022\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eચોખ્ખી આવક\u003c/strong\u003e: ₹500,000\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eસરેરાશ શેરધારકોની ઇક્વિટી\u003c/strong\u003e: ₹ 2,500,000\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eગણતરી:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003eઆરઓઇ = ચોખ્ખી આવક/સરેરાશ શેરધારકોની ઇક્વિટી = ₹ 500,000/₹ 2,500,000x100=20%\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઅર્થઘટન:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003eAn ROE of 20% means that the company generates a return of ₹0.20 for every ₹1 invested by shareholders. This indicates good profitability and efficient use of equity.\u003c/p\u003e\u003ch3\u003e\u003cstrong\u003eઇન્વેન્ટરી ટર્નઓવર રેશિયો\u003c/strong\u003e:\u003c/h3\u003e\u003cp\u003eIndicates how often inventory is sold and replaced over a period.\u003c/p\u003e\u003cul\u003e\u003cli style=\u0022list-style-type: none;\u0022\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eFormula\u003c/strong\u003e: Cost of Goods Sold / Average Inventory\u003c/li\u003e\u003cli\u003e\u003cstrong\u003ePurpose\u003c/strong\u003e: Assesses inventory management efficiency.\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઉદાહરણ:\u003c/strong\u003e\u003c/p\u003e\u003cul\u003e\u003cli style=\u0022list-style-type: none;\u0022\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eCost of Goods Sold (COGS)\u003c/strong\u003e: ₹900,000\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eAverage Inventory\u003c/strong\u003e: ₹300,000\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eગણતરી:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003eInventory Turnover Ratio=Cost of Goods Sold/Average Inventory=₹900,000/₹300,000=3.0\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઅર્થઘટન:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e3.0 નો ઇન્વેન્ટરી ટર્નઓવર રેશિયો સૂચવે છે કે કંપનીની ઇન્વેન્ટરી વેચવામાં આવે છે અને આપેલ સમયગાળામાં ત્રણ વખત બદલવામાં આવે છે. આ કાર્યક્ષમ ઇન્વેન્ટરી મેનેજમેન્ટને પ્રતિબિંબિત કરે છે.\u003c/p\u003e\u003ch2\u003e\u003cstrong\u003eકૅશ ફ્લો સ્ટેટમેન્ટ રેશિયો\u003c/strong\u003e\u003c/h2\u003e\u003col\u003e\u003cli\u003e\u003ch3\u003e\u003cstrong\u003eઑપરેટિંગ કૅશ ફ્લો રેશિયો\u003c/strong\u003e:\u003c/h3\u003e\u003c/li\u003e\u003c/ol\u003e\u003cp\u003eવર્તમાન જવાબદારીઓ ચૂકવવા માટે કામગીરીઓમાંથી રોકડ ઉત્પન્ન કરવાની ક્ષમતાને માપવા.\u003c/p\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eFormula\u003c/strong\u003e: Operating Cash Flow / Current Liabilities\u003c/li\u003e\u003cli\u003e\u003cstrong\u003ePurpose\u003c/strong\u003e: Indicates liquidity from core operations.\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઉદાહરણ\u003c/strong\u003e\u003c/p\u003e\u003cul\u003e\u003cli style=\u0022list-style-type: none;\u0022\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eઑપરેટિંગ કૅશ ફ્લો\u003c/strong\u003e: ₹600,000\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eકરન્ટ લાયબિલિટી\u003c/strong\u003e: ₹300,000\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eગણતરી:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003eOperating Cash Flow Ratio = Operating Cash Flow/Current Liabilities =₹600,000/₹300,000 =2.0\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઅર્થઘટન:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003eAn Operating Cash Flow Ratio of 2.0 indicates that the company generates ₹2 in cash from operations for every ₹1 of current liabilities, showing strong liquidity from core operations.\u003c/p\u003e\u003col start=\u00222\u0022\u003e\u003cli\u003e\u003ch3\u003e\u003cstrong\u003eફ્રી કૅશ ફ્લો (FCF)\u003c/strong\u003e:\u003c/h3\u003e\u003c/li\u003e\u003c/ol\u003e\u003cp\u003eRepresents the cash generated by the business that is available for distribution among its securities holders.\u003c/p\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eFormula\u003c/strong\u003e: Operating Cash Flow – Capital Expenditures\u003c/li\u003e\u003cli\u003e\u003cstrong\u003ePurpose\u003c/strong\u003e: Evaluates the cash available for dividends, reinvestment, and debt repayment.\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઉદાહરણ\u003c/strong\u003e\u003c/p\u003e\u003cul\u003e\u003cli style=\u0022list-style-type: none;\u0022\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eઑપરેટિંગ કૅશ ફ્લો\u003c/strong\u003e: ₹600,000\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eમૂડી ખર્ચ\u003c/strong\u003e: ₹200,000\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eગણતરી:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003eFree Cash Flow=Operating Cash Flow−Capital Expenditures=₹600,000−₹200,000 =₹400,000\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઅર્થઘટન:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003eThe Free Cash Flow of ₹400,000 represents the cash available for dividends, reinvestment, and debt repayment.\u003c/p\u003e\u003col start=\u00223\u0022\u003e\u003cli\u003e\u003ch3\u003e\u003cstrong\u003eCash Flow Coverage Ratio\u003c/strong\u003e:\u003c/h3\u003e\u003c/li\u003e\u003c/ol\u003e\u003cp\u003eMeasures the ability to cover debt obligations with cash flow from operations.\u003c/p\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eFormula\u003c/strong\u003e: Operating Cash Flow / Total Debt Service\u003c/li\u003e\u003cli\u003e\u003cstrong\u003ePurpose\u003c/strong\u003e: Assesses the ability to service debt.\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઉદાહરણ\u003c/strong\u003e\u003c/p\u003e\u003cul\u003e\u003cli style=\u0022list-style-type: none;\u0022\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eઑપરેટિંગ કૅશ ફ્લો\u003c/strong\u003e: ₹600,000\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eTotal Debt Service\u003c/strong\u003e: ₹150,000\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eગણતરી:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003eCash Flow Coverage Ratio= Operating Cash Flow/Total Debt Service=₹600,000/₹150,000=4.0\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઅર્થઘટન:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003eA Cash Flow Coverage Ratio of 4.0 indicates that the company can cover its debt obligations four times over with the cash generated from operations, reflecting strong debt-servicing ability.\u003c/p\u003e\u003col start=\u00224\u0022\u003e\u003cli\u003e\u003ch3\u003e\u003cstrong\u003eFunds from Operations (FFO)\u003c/strong\u003e:\u003c/h3\u003e\u003c/li\u003e\u003c/ol\u003e\u003cp\u003eMeasures the cash generated by the business from its core operations.\u003c/p\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eFormula\u003c/strong\u003e: Net Income + Depreciation/Amortization – Changes in Working Capital\u003c/li\u003e\u003cli\u003e\u003cstrong\u003ePurpose\u003c/strong\u003e: Provides insight into the cash-generating ability of the business.\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003eઉદાહરણ\u003c/p\u003e\u003cul\u003e\u003cli style=\u0022list-style-type: none;\u0022\u003e\u003cul\u003e\u003cli\u003e\u003cstrong\u003eચોખ્ખી આવક\u003c/strong\u003e: ₹500,000\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eDepreciation/Amortization\u003c/strong\u003e: ₹100,000\u003c/li\u003e\u003cli\u003e\u003cstrong\u003eChanges in Working Capital\u003c/strong\u003e: ₹50,000 (assume a decrease in working capital)\u003c/li\u003e\u003c/ul\u003e\u003c/li\u003e\u003c/ul\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eગણતરી:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003eFFO=Net Income + Depreciation/Amortization−Changes in Working Capital\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e       =₹500,000+₹100,000−₹50,000\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e       =₹550,000\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003e\u003cstrong\u003eઅર્થઘટન:\u003c/strong\u003e\u003c/p\u003e\u003cp style=\u0022padding-left: 40px;\u0022\u003eThe Funds from Operations (FFO) of ₹550,000 provides insight into the cash-generating ability of the business from its core operations.\u003c/p\u003e\u003ch2\u003e\u003cstrong\u003eનિષ્કર્ષ\u003c/strong\u003e\u003c/h2\u003e\u003cp\u003eA thorough financial statement analysis is essential for understanding a company\u0026#8217;s financial health, performance, and potential. By examining key ratios and metrics, such as liquidity, profitability, and leverage, stakeholders can make informed decisions regarding investments, lending, and strategic planning. This analysis provides valuable insights into a company\u0026#8217;s ability to generate cash, manage debt, and create value for shareholders. Ultimately, financial statement analysis is a powerful tool that helps investors and management identify strengths, weaknesses, opportunities, and threats, ensuring the long-term success and sustainability of the business.\u003c/p\u003e\u003c/div\u003e\u003c/div\u003e\u003c/div\u003e\u003c/div\u003e\u003c/div\u003e\u003c/section\u003e\u003c/div\u003e","protected":false},"excerpt":{"rendered":"\u003cp\u003eWhat is Financial Statement Analysis? Financial statement analysis is the process of evaluating a company’s financial statements, which include the balance sheet, income statement, and cash flow statement. This analysis helps stakeholders understand the company’s financial health, performance, and trends over time. Key metrics and ratios, such as profitability, liquidity, solvency, and operational efficiency, are … \u003ca title=\u0022Financial Statement Analysis: Step-by-Step Guide\u0022 class=\u0022read-more\u0022 href=\u0022https://www.5paisa.com/gujarati/finschool/what-is-financial-statement-analysis/\u0022 aria-label=\u0022Read more about Financial Statement Analysis: Step-by-Step Guide\u0022\u003eRead more\u003c/a\u003e\u003c/p\u003e","protected":false},"author":1,"featured_media":67146,"comment_status":"બંધ છે","ping_status":"ખોલો","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,78],"tags":[],"class_list":["post-67133","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs","category-learn-every-aspect-of-markets"],"acf":[],"_links":{"self":[{"href":"https://www.5paisa.com/finschool/wp-json/wp/v2/posts/67133","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https://www.5paisa.com/finschool/wp-json/wp/v2/posts"}],"about":[{"href":"https://www.5paisa.com/finschool/wp-json/wp/v2/types/post"}],"author":[{"embeddable":true,"href":"https://www.5paisa.com/finschool/wp-json/wp/v2/users/1"}],"replies":[{"embeddable":true,"href":"https://www.5paisa.com/finschool/wp-json/wp/v2/comments?post=67133"}],"version-history":[{"count":16,"href":"https://www.5paisa.com/finschool/wp-json/wp/v2/posts/67133/revisions"}],"predecessor-version":[{"id":70423,"href":"https://www.5paisa.com/finschool/wp-json/wp/v2/posts/67133/revisions/70423"}],"wp:featuredmedia":[{"embeddable":true,"href":"https://www.5paisa.com/finschool/wp-json/wp/v2/media/67146"}],"wp:attachment":[{"href":"https://www.5paisa.com/finschool/wp-json/wp/v2/media?parent=67133"}],"wp:term":[{"taxonomy":"શ્રેણી","embeddable":true,"href":"https://www.5paisa.com/finschool/wp-json/wp/v2/categories?post=67133"},{"taxonomy":"પોસ્ટ_ટૅગ","embeddable":true,"href":"https://www.5paisa.com/finschool/wp-json/wp/v2/tags?post=67133"}],"curies":[{"name":"wp","href":"https://api.w.org/{rel}","templated":true}]}}