Schedule III of the Companies Act, 2013 prescribes disclosure of certain ratios as a part of Additional Regulatory Information. Mention any 3 ratios…

Disclosure of Ratios as a part of Additional Regulatory Information as per Schedule III of the Companies Act 2013 and its Rules relating to disclosure are: (1) Current Ratio, (2) Debt-Equity Ratio, (3) Debt Service Coverage Ratio, (4) Return on Equity Ratio, (5) Inventory turnover ratio, (6) Trade Receivables turnover ratio, (7) Trade payables turnover ratio, (8) Net capital turnover ratio, (9) Net profit ratio, (10) Return on Capital employed, (11) Return on investment. Rules relating to disclosures of Ratios: The company shall explain the items included in the numerator and denominator for computing the above ratios. Further explanation shall be provided for any change in the ratio by more than 25% as compared to the preceding year.