CA NOTE HUB

CA Finalist 🔥My hero Parth first joined me & cracked Group 1 & joined me again cracked Group 2 in May 26 Today my Champion 🏆 is a CA Finalist 😍❤️✌️✌️✌️ CAmentoringprogram.org Thank you so much sir. You have helped me immensely it cannot be described. There have been days where i felt like quitting once and for all and that days i have done the maximum amount of studies🥹 https://wa.me/918334866117 (💥Power of CA Mentoring Program 💥) Next is ur turn to join our 1 to 1 Personal Mentorship program+ Daily Exams with Evaluation)

Enjoying holidays till then you also enjoy holidays for Jan-27!! 👍

Enjoying holidays till then you also enjoy holidays for Jan-27!! 👍

What are your plans now? Comment.

📣Done ✅ and Dusted September 26 Exams📜. Congratulations in advance to all our Champions 🏆. Those who are damn serious for Jan 27/,Nov 26 ,plz note our admission have started for ur Exams. (1 to 1 Personal Mentorship+ Daily Exams with Evaluation) CAmentoringprogram.org Reserve ur slot before it's too late https://wa.me/918334866117 Launching [ Limited Seats are left] Don't miss it

Dear CA Intermediate September, 2026 Students, Your One-Stop Platform for CA Final Preparation: Get regular updates, concept-wise notes, tests and practice material, quick quizzes, proper guidance and smart strategies to help you prepare for CA Final with confidence. Join us: https://t.me/YourCABuddie https://t.me/CAFinalsAspirant Your One-Stop Platform for CA Internship & Career Opportunities: Get the latest vacancy updates, Big 4 interview questions, free courses, resume templates, and career guidance to help you build a successful CA career. Join us: https://t.me/CAINTERNSHIP

THE ICAI HAS NOT YET RELEASED THE DATE SHEET FOR THE JANUARY 2027 EXAMINATIONS. https://youtube.com/shorts/FlOe66DAbYY?feature=share

FM ☠ SM 🥺 Overall 😟

📌This mentorship program has been life-changing for me. For the first time, I understood how to study and manage my time.I finally completed my syllabus and wrote tests for everything. Your words gave me the courage,confidence, and motivation to keep studying, something I'd never felt before sir . thank you so much sir. My friend Divya Shree CA final student recommended this program sir. CAmentoringprogram.org Thank you so much sir 😊 https://wa.me/918334866117

CA INTERMEDIATE

WHATSAPP COMMUNITY WHATSAPP CHANNEL https://whatsapp.com/channel/0029VbAXKac7tkj7rmsn8j2O 1. CA INTERMEDIATE JANUARY, 2027 https://chat.whatsapp.com/ITYH4poN1mtJXC3IZSNE74?s=cl&p=a&mlu=4&ilr=4

Dear CA Intermediate Students, Best wishes for your September, 2026 Exams! 🌟📚 As you appear for Group II – Paper 6: Financial Management and Strategic Management, the last paper of your exams, stay calm, focused and confident 💪🧠 Trust your preparation and revise important formulas, concepts, ratios and strategic frameworks properly before attempting the paper ✍️📘 Read every question carefully, understand the requirement and present your answers with proper workings and neat presentation ⏱️✅ Remember — step-wise presentation in FM and proper keywords in SM can help you score better ✔️ Avoid unnecessary confusion, manage your time wisely and give your best till the very last minute 📑✨ You are just one step away from completing your exams, so stay positive, motivated and confident 🍀🚀 Wishing you great success in this paper and all the exams ahead! 🌈📖

📌 Today’s Paper Prediction ⚖️ Moderate + Tricky 🔁 Same old concepts in a new language

🔰 DAY 3 – EXAM DAY

🕖 7:00 – 10:00 AM ⚡️ FM RAPID REVISION 📚 High-weightage FM chapters 📌 Investment | WC | CoC | Leverages 🕙 10:00 – 10:30 AM 🥣 Breakfast 🕥 10:30 – 11:00 AM ⚡️ SM RAPID REVISION 📚 Chapters 1–5 📌 PESTLE | SWOT | Porter | Ansoff | BCG 🕚 11:00 – 12:30 PM 🧩 FINAL ANSWER-STRUCTURING MINDSET 📚 FM + SM (Complete) ✍️ Intro – Body – Conclusion 🎯 Calm, confident exam execution

✅ LIST OF ITEMS TO CARRY FOR CA EXAMS

📚 Documents 📄 Admit Card (Get it signed by a CA if photo/sign is missing) 🪪 Original ID Proof (Aadhaar / Voter ID) ✏️ Stationery ✒️ Black Ball Pens (Different shades for highlighting; prefer half-used ones for better flow) 📄 Cardboard / Exam Pad (Smooth writing surface) ✏️ Multiple Pencils (Pre-sharpened for efficiency) 📏 Scales (One long & one short) 🩹 Non-Dust Eraser 🗃 Sharpener 🧮 2 Calculators (As permitted by ICAI rules) 🍼 Energy & Hydration 🍾 Transparent Water Bottle (Preferably 1-litre with no label) ⏰ Time Keeper ⌚️ Wrist Watch (Simple, non-digital — no smartwatches allowed)

REVISE, REACT & SHARE👆😍

CA INTERMEDIATE

FINANCIAL MANAGEMENT RATIO ANALYSIS FORMULA ➡️ CONCEPT 4: PROFITABILITY RATIO - GP RATIO = GP÷ SALES*100 - NP RATIO = NP÷ SALES*100 - OPERATING PROFIT RATIO (PRE TAX) = EBIT ÷SALES*100 - OPERATING PROFIT RATIO (POST TAX) = EBIT (1-T) ÷SALES*100 - EXP. RATIO= EXPENSE÷SALES*100 - RETURN ON INVESTMENT (ROI) = EBIT÷ INVESTMENT*100 - INVESTMENT TURNOVER RATIO= SALES÷INVESTMENT INVESTMENT= CAPITAL EMPLOYED - RETURN ON EQUITY= EARNING AVAILABLE FOR EQUITY ÷ EQUITY+ R/S*100 - PRICE EARNING RATIO = MPS÷EPS*100 - DIVIDEND PAYOUT RATIO = DPS÷EPS*100 - DIVIDEND YIELD= DPS÷MPS*100 - EARNING YIELD = EPS÷MPS*100 - Q RATIO= MARKET VALUE OF TOTAL LIABILITIES ÷ REALISABLE VALUE OF ALL ASSETS

CA INTERMEDIATE

FINANCIAL MANAGEMENT RATIO ANALYSIS FORMULA ➡️CONCEPT 3: TURNOVER/ACTIVITY / PERFORMANCE / EFFICIENCY RATIO) - TOTAL ASSET TURNOVER RATIO= SALES/COGS÷TOTAL ASSET - NET ASSET TURNOVER RATIO= SALES/COGS÷NET ASSEST - WC TURNOVER RATIO=SALES/COGS÷WC - CAPITAL TURNOVER RATIO= SALES/COGS÷CAPITAL EMPLOYED CE = ESC+PSC+R/S+LTD CE= FA+CA-CL CE= CA+WC - STOCK TURNOVER RATIO= COGS/SALES ÷AVERAGE STOCK AVERAGE STOCK= OPENING+CLOSING ÷2 - DEBTOR TURNOVER RATIO= CREDIT SALES÷AVERAGE DEBTORS AVERAGE DEBTORS= CREDIT SALES*ACP÷360 ACP = AVERAGE DEBTORS ÷ CREDIT SALES PER DAY ACP MEANS DEBTORS VELOCITY - CREDITORS TURNOVER RATIO = CREDIT PURCHASE ÷ AVERAGE CREDITORS AVERAGE CREDITOR'S = CREDIT PURCHASE* CREDITOR'S VELOCITY÷360 CREDITOR'S VELOCITY= AVERAGE CREDITOR'S ÷ CREDIT PURCHASE PER DAY Or 360÷ CTR

CA INTERMEDIATE

FINANCIAL MANAGEMENT RATIO ANALYSIS FORMULA ➡️ CONCEPT 2: LONG TERM SOLVENCY RATIO 1. CAPITAL STRUCTURE: - CAPITAL GEARING RATIO = FIXED INCOME BEARING CAPITAL/FLUCTUATING INCOME BEARING CAPITAL or, PSC+DEBT/ESC+R&S - DEBT EQUITY RATIO= DEBT/EQUITY+R&S (can't exceed 2:1) - EQUITY RATIO= EQUITY/NET ASSET - DEBT RATIO = DEBT/NET ASSET - PROPERITORY RATIO= PROPERITORY FUND/TOTAL ASSET PROPERITORY FUND = ESC+PSC+R&S 2. COVERAGE RATIO - INTEREST COVERAGE RATIO = EBIT/INTEREST - PREFRENCE DIVIDEND COVERAGE RATIO= EAT/PD - DEBT SERVICE COVERAGE RATIO = EAT+INTEREST+NON CASH EXPENSES/INSTALMENT