Schedule III of the Companies Act 2013 provides the format and structure for the presentation of financial statements. In India, companies are required to prepare their financial statements in accordance with the Indian Accounting Standards (Ind AS) or the accounting standards applicable to them.

While Schedule III primarily prescribes the presentation and disclosure requirements for financial statements, it doesn't specifically mandate the format for ratio analysis. However, ratio analysis is an essential part of financial analysis, and you can calculate and present ratios within the framework provided by Schedule III. Here's how you can perform ratio analysis within the Schedule III format:

1. Liquidity Ratios:

A] Current Ratio :

Calculate by dividing current assets by current liabilities. Present this ratio as part of your current assets and current liabilities sections on the balance sheet.

2. Profitability Ratios:

A] Gross Profit Margin :

Calculate by dividing gross profit by total revenue. You can present this ratio in the income statement.

B] Net Profit Margin :

Calculate by dividing net profit after tax by total revenue. Present it in the income statement.

3. Activity (Asset Utilization) Ratios:

A] Inventory Turnover Ratio :

Calculate by dividing cost of goods sold by average inventory. Include this ratio within the inventory section of the balance sheet.

B] Receivables Turnover Ratio :

Calculate by dividing total revenue by average accounts receivable. Include it within the accounts receivable section of the balance sheet.

4. Solvency Ratios:

A] Debt to Equity Ratio :

Calculate by dividing total debt by shareholders' equity. Present it in the balance sheet.