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United Breweries Key Financial Ratios, United Breweries Financial Statement & Accounts
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United Breweries
BSE: 532478|NSE: UBL|ISIN: INE686F01025|SECTOR: Breweries & Distilleries
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Key Financial Ratios of United Breweries

Mar '10 Mar '09 Mar '08 Mar '07 Mar '06
Investment Valuation Ratios
Face Value 1.00 1.00 1.00 1.00 10.00
Dividend Per Share 0.36 0.30 -- 0.25 2.25
Operating Profit Per Share (Rs) 9.15 9.20 8.12 6.53 42.17
Net Operating Profit Per Share (Rs) 82.75 70.48 63.43 48.43 314.62
Free Reserves Per Share (Rs) 37.03 33.77 15.87 13.38 110.49
Bonus in Equity Capital -- -- -- -- --
Profitability Ratios
Operating Profit Margin(%) 11.06 13.04 12.80 13.49 13.40
Profit Before Interest And Tax Margin(%) 6.42 8.33 8.21 9.63 10.08
Gross Profit Margin(%) 6.61 8.54 8.33 12.43 12.06
Cash Profit Margin(%) 8.23 8.52 8.84 9.72 5.78
Adjusted Cash Margin(%) 8.23 8.52 8.84 9.63 5.96
Net Profit Margin(%) 4.74 3.60 4.49 6.10 2.78
Adjusted Net Profit Margin(%) 4.74 3.60 4.49 6.01 2.96
Return On Capital Employed(%) 10.35 10.97 11.80 11.79 11.45
Return On Net Worth(%) 9.81 6.60 15.11 11.67 3.83
Adjusted Return on Net Worth(%) 7.95 7.68 14.90 17.90 4.80
Return on Assets Excluding Revaluations 38.03 34.77 16.87 14.38 2.09
Return on Assets Including Revaluations 38.03 34.77 16.87 14.38 2.09
Return on Long Term Funds(%) 12.34 12.05 16.81 16.54 11.45
Liquidity And Solvency Ratios
Current Ratio 1.19 1.57 0.63 0.87 3.89
Quick Ratio 2.71 3.24 1.77 2.52 3.44
Debt Equity Ratio 1.01 1.03 2.12 2.33 1.92
Long Term Debt Equity Ratio 0.68 0.85 1.19 1.37 1.92
Debt Coverage Ratios
Interest Cover 3.42 3.41 3.28 4.36 3.64
Total Debt to Owners Fund 1.01 1.03 2.12 2.33 1.92
Financial Charges Coverage Ratio 5.01 3.47 4.68 5.74 4.52
Financial Charges Coverage Ratio Post Tax 4.34 2.83 3.96 4.70 2.68
Management Efficiency Ratios
Inventory Turnover Ratio 19.86 21.64 23.32 9.48 9.46
Debtors Turnover Ratio 3.66 4.27 5.10 6.07 5.92
Investments Turnover Ratio 19.86 21.64 23.32 18.57 16.33
Fixed Assets Turnover Ratio 2.00 2.05 2.24 3.10 4.20
Total Assets Turnover Ratio 1.15 1.06 1.33 1.08 0.89
Asset Turnover Ratio 2.00 2.05 2.24 2.34 2.62
Average Raw Material Holding 81.74 70.96 57.63 74.46 70.46
Average Finished Goods Held 1.60 1.16 2.61 2.53 30.78
Number of Days In Working Capital 152.19 153.11 82.64 154.32 260.12
Profit & Loss Account Ratios
Material Cost Composition 48.54 48.34 46.73 46.16 39.64
Imported Composition of Raw Materials Consumed 6.10 6.24 -- -- 9.53
Selling Distribution Cost Composition 28.15 25.34 23.63 23.97 23.08
Expenses as Composition of Total Sales 0.04 0.05 0.04 0.05 0.09
Cash Flow Indicator Ratios
Dividend Payout Ratio Net Profit 12.65 17.57 2.28 10.97 59.48
Dividend Payout Ratio Cash Profit 6.37 7.37 1.08 6.53 20.83
Earning Retention Ratio 84.40 84.91 97.69 88.83 46.53
Cash Earning Retention Ratio 92.96 93.11 98.92 93.40 79.96
AdjustedCash Flow Times 3.99 4.17 4.27 4.64 6.10
Mar '10 Mar '09 Mar '08 Mar '07 Mar '06
Earnings Per Share 3.73 2.29 2.55 2.62 5.20
Book Value 38.03 34.77 16.87 14.38 120.49
Source : Dion Global Solutions Limited
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