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Union of India - Section
Section 24 in The Cost Audit Report Rules, 2001
24. Financial Position and Ratio Analysis:
| Sr. No. | Particulars | CurrentYear | Two Previous Years Separately | ||||
| Product under reference | Factory a whole | Company as a whole | Product under reference | Factory as a whole | Company as a whole | ||
| 1 | Capital employed | ||||||
| 2 | Net Worth | ||||||
| 3 | Profit | ||||||
| 4 | Net Sales | ||||||
| 5 | Operating expenses asa percentage of Net Sales:(a) Material cost(b) Factory overheads(c) Royalty on production, if any(d) Salaries & wages(e) Research and development expenses(f) Quality control(g) Administrative overheads(h) Selling & distribution(i) Interest | ||||||
| 6 | Profit as %age of capital employed | ||||||
| 7 | Profit as %age of net worth | ||||||
| 8 | Profit as %age of net sales | ||||||
| 9 | Profit as %age of value addition | ||||||
| 10 | Value addition as a %age of value addition | ||||||
| 11 | Current assets to current liabilities | ||||||
| 12 | Net working capital in terms of number of monthsof cost of sales excl. depreciation | ||||||
| 13 | Debt-equity ratio | ||||||
| 14 | Raw materials stock in terms of number of monthsof consumption | ||||||
| 15 | Stores & Spares stock in terms of number ofmonths of cost of production | ||||||
| 16 | Work-in-progress stock in terms of number ofmonths of cost of production | ||||||
| 17 | Finished goods stock in terms of number ofmonths of cost of sales. |