Table 7 Asset management ratios Year... | Emerald Publishing

Table 7

Asset management ratios

Year	UHBVNL			DHBVNL
Year	Receivables days	Payables days	TATR	Receivables days	Payables days	TATR
2005–06	284	94	0.53	174	66	0.5
2006–07	253	78	0.44	119	55	0.32
2007–08	250	26	0.38	100	60	0.24
2008–09	143	57	0.24	122	79	0.24
2009–10	110	58	0.16	101	80	0.16
2010–11	73	105	0.12	96	84	0.16
2011–12	79	214	0.12	87	150	0.24
2012–13	56	138	0.11	85	108	0.26
2013–14	55	71	0.13	76	91	0.25
2014–15	52	117	0.15	79	67	0.28
2015–16	49	93	0.15	87	64	0.3
2016–17	35	56	0.12	84	70	0.3
2017–18	41	52	0.16	72	59	0.26
2018–19	22	50	0.09	52	57	0.2
2019–20	13	46	1.49	50	49	1.22
2020–21	14	53	1.37	51	57	1.27
2021–22	08	42	1.02	40	47	147
2022–23	04	60	1.25	39	64	1.34
Mean	81.26	76.16	0.48	82.00	70.63	8.19
S.D.	86.12	43.07	0.48	32.82	24.85	32.72
Variance	7417.04	1855.29	0.23	1077.05	617.39	1070.55
CAGR (%)	−20.50	−3	7.90	−6.70	−2.80	16.20

Year	UHBVNL			DHBVNL
Year	Receivables days	Payables days	TATR	Receivables days	Payables days	TATR
2005–06	284	94	0.53	174	66	0.5
2006–07	253	78	0.44	119	55	0.32
2007–08	250	26	0.38	100	60	0.24
2008–09	143	57	0.24	122	79	0.24
2009–10	110	58	0.16	101	80	0.16
2010–11	73	105	0.12	96	84	0.16
2011–12	79	214	0.12	87	150	0.24
2012–13	56	138	0.11	85	108	0.26
2013–14	55	71	0.13	76	91	0.25
2014–15	52	117	0.15	79	67	0.28
2015–16	49	93	0.15	87	64	0.3
2016–17	35	56	0.12	84	70	0.3
2017–18	41	52	0.16	72	59	0.26
2018–19	22	50	0.09	52	57	0.2
2019–20	13	46	1.49	50	49	1.22
2020–21	14	53	1.37	51	57	1.27
2021–22	08	42	1.02	40	47	147
2022–23	04	60	1.25	39	64	1.34
Mean	81.26	76.16	0.48	82.00	70.63	8.19
S.D.	86.12	43.07	0.48	32.82	24.85	32.72
Variance	7417.04	1855.29	0.23	1077.05	617.39	1070.55
CAGR (%)	−20.50	−3	7.90	−6.70	−2.80	16.20

Note(s): TATR – Total Asset Turnover Ratio, S.D. – Standard Deviation, CAGR – Compound Annual Growth Rate

Source(s): Table by authors