Download O: Financial Ratio Analyser (Schedule III) (.xlsx)
What it does
The 11 Schedule III ratios over 3 years, with the % change and an automatic "Explain" flag above 25%, plus lender-style analysis ratios (interest cover, net debt / EBITDA, receivable and payable days, cash conversion).
Who it is for
Accountants preparing the ratio disclosure, and credit analysts.
How to use it
- Go to 'Financials'. Type the year labels and, for each year, the figures in the yellow cells (₹ crore or ₹ lakh, but the same unit throughout). The sample is a made-up toll road company.
- Make sure the balance sheet balances: the check under the balance sheet should read OK.
- Open 'Ratios'. All ratios fill in. The 'Schedule III' section shows the change between the last two years and flags any change above 25% with 'Explain'. Type the reason in the explanation column.
- Use the 'Analysis' section for your own review or a credit note. Read the definition column to see exactly how each ratio is worked out.
Tabs in the file
| Tab | What it holds |
|---|---|
| Financials | Three years of summarised figures (inputs) with balance checks. |
| Ratios | Schedule III ratios with % change and flags, and analysis ratios. |
Learn the topic
For computation and reconciliation assistance only; not a substitute for formal statutory audit or legal tax advice. All sample data is illustrative and made up. Rates, limits and rules must be checked against current law and your own agreements before use. No tax saving, audit outcome or compliance result is promised.