These ratios measure aspects of profitability such as the rate of profit on sales, whether profits are increasing or decreasing. Some of the other financial ratios of Tata Global Beverages for the year 2014 and 2013 are as follows: Particulars March 2014 March 2013 Cash Profit Margin 10.15% 10.54% Net Profit Margin 15.58% 10.6% Cash Ratio inventory turnover 4.2 3.57Interest cover 11.54 10.57Return on long term funds 15.63 14.45Total debt to owners fund 0.18 0.08F MARCH FINANCIAL SUMMARY INCOME STATEMENT 2012 Rs. in lakh INCOME Rs. Revenue from operations 33884.40 Other income 79.02 Total revenue 33963.42 EXPENSES Cost of materials consumed 14932.32 Purchase of commercial goods 9321.20 Change in inventories of finished products (111.74) Expenses for employee benefits 2018.90 Financial costs 168.24 Depreciation 157.63 Other expenses 7285.98 Total expenses 33772.53 Profit before extraordinary taxes 190.89Exceptional items (net) 416.51Profit before tax 607.40Provision for taxes 19.20Profit after tax 588.20BALANCE SHEET SHAREHOLDERS' EQUITY AND LIABILITIES Rs. In