CRF - Cargo Related Facilities ( Master Circular on GCT & CRF - 2026 February)

 

CRF - Cargo Related Facilities 

Source: GCT CRF Master Circular 2026 February

1️⃣ Full Form of CRF

CRF – Cargo Related Facilities

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2️⃣ Definition

A Cargo Related Facility (CRF) is a facility developed on Railway land (or spare Railway land) to support, promote, and enhance rail-based cargo movement.

It is created by a private developer at their own cost and risk to facilitate freight loading, unloading, storage, or other cargo-related services connected to Indian Railways.

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3️⃣ Purpose of CRF

The policy aims to:

• Promote rail-based logistics

• Reduce overall logistics cost

• Increase freight share of Indian Railways

• Utilize spare Railway land effectively

• Create modern cargo handling infrastructure

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4️⃣ Key Features of CRF

🔹 Developed on identified spare Railway land

🔹 Built, financed, and operated by a private developer

🔹 Developer bears cost and commercial risk

🔹 Helps in efficient loading/unloading and cargo movement

🔹 Supports the overall ecosystem of Gati Shakti Cargo Terminals (GCTs)

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5️⃣ Who Develops CRF?

A Cargo Related Facilities Developer is selected through a transparent competitive bidding process.

The developer:

• Finances the project

• Constructs the facility

• Operates and maintains it

• Complies with statutory requirements

• Pays Guaranteed Railway Freight (GRF), if applicable

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6️⃣ Difference Between GCT and CRF (Very Simple)

• GCT (Gati Shakti Cargo Terminal) → Full-fledged cargo terminal with rail connectivity

• CRF (Cargo Related Facility) → Supporting cargo infrastructure developed on Railway land to enhance freight movement

CRF may not always be a complete terminal like GCT but supports rail logistics operations.

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7️⃣ Why CRF is Important for Indian Railways?

🚆 Better utilization of Railway land

🚆 Increased private participation

🚆 Reduced burden on Railway capital

🚆 Faster development of freight infrastructure

🚆 Supports PM Gati Shakti initiative

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Ratios / Parameters in Indian Railways (OR, PEI, TOR, SFC & SEC)

 

Parameters in IR - 

OR, PEI, TOR, SFC & SEC 

By Nageswara Rao, 9492432160

O.R.  -  Operating Ratio 

" What cannot be measured, cannot be managed"  By  Peter Drucker/ Deming 

"If you cannot measure it, you can’t improve it"  By  Lord Kelvin  

Questions: 

1. What is Operating Ratio? How it is calculated?

2.  Computation of the Operating Ratio from the set of figures given in the problem. 

3. Is the OR, the best financial ratio to show the performance of Railways? If the answer is No, what is the reason and which one is the alternative one?

4. Can we extend the O.R to the Divisions in replacement of PEI (Performance Efficiency Index)? If so what are the mechanisms and the benefits that accrue to Railways?  

Now let's check the answers:

1. What is the Operating Ratio? How it is calculated? 

• Codal provisions - Para 308 & 434 of I.Rly.Finance Code.

• It is regarded as one of the Most Important financial statistics/ratios and has frequently been used as an Index of the operating efficiency of the Railways. 

• Definition of O.R.: Percentage of Gross Working Expenses to Gross Earnings of any accounting year. 

• In simple terms, the Operating ratio is the number of rupees spent to earn every 100 Rupees.

 

• If O.R.  is less than 100 = Organisation is in profits.

• If O.R. is more than 100 =  Organisation is at loss.

• Definition of Gross Working Expenses (GWE):  Ordinary Working Expenses-OWE (erstwhile Demands 3 to 13) plus Appropriations to DRF-Depreciation Reserve Fund and Pension Fund. 

 Note: True expenses in an accounting period whether or not actually disbursed.  That means excludes Suspense. That is Accrued expenses.  

• Definition of Gross Earnings: Coaching Earnings (Abstract X) + Goods Earnings (Abstract Y) + Sundry other Earnings (Abstract Z)  

Note: true or accrued earnings in an accounting period whether or not actually realised. That means excludes  Suspense.  

•  Always considered Apportioned Earnings instead of Originating Earnings.

              Gross Working Expenses

• O.R  =     _______________________    x  100

                  Gross Earnings

• There is no ideal Operating Ratio for Indian Railways.  In the railroad sector, an operating ratio of 80 or lower is considered desirable. 

• Advantages of Lower OR: Helps in generating internal resources for meeting requirements of Plan Expenditure on Safety (RSF), Amenities to Passengers & Staff (D.F), and other Capital investments such as laying of new lines, acquisition of Rolling Stock, etc (Capital Fund).

 

• In the year 2005, Indian Railways, changed its accounting policy for the lease charges. The lease charges have been broken into two parts - capital and revenue. While revenue has been charged to working expenses (Demand No.9G), the capital portion is separately provided for in the capital budget ( Plan Head 2200-Leased assets -  Payment of capital component of lease charges to IRFC, etc.). This has resulted in the reduction of working expenses and the operating ratio.

 

• Measures to be taken to achieve the Lower/efficient O.R. are 

• Maximizing the traffic earnings inter-alia including rationalization of fare and freight tariff;

• Effective marketing strategies to capture more and more traffic; 

• Creation of additional capacity 

• Optimum utilization of the existing rail infrastructure.

• Contain the expenditure through diverse means including strict economy and austerity measures; 

• Improved manpower planning;

• Inventory management; 

• Optimizing the fuel consumption.  

• The Best ever O.R of Indian Railways was 74.7 % in 1963-64.

 

• Last few years O.R. of Indian Railways is 

2015-16  - 91.25 %

2016-17 -  90.48 %

2017-18 -  96.5 %

2018-19 -  98.44 %

2019-20 -  97.29 %

2020-21- 98.36 %

2021-22 -98.93 % (Target)

   

• Comparing O.R of Indian Railways with other countries ' railway's systems  - Not possible due to different computation methodologies across different countries thus reducing the validity of comparison of such statistical figures.

Glossary - Excerpts from Finance Code Para No.308 -  better to understand Operating Ratio and Railway finances.

Credit Side		Debit Side	Net of Credit & Debit
(i) Coaching Earnings (less refunds)		(x) Ordinary Working Expenses = Expenses booked under final heads, excluding appropriation to DRF & Pension Fund
(ii) Goods Earnings (less refunds)		(xi) Appropriation to Depreciation Reserve Fund.
(iii) Traffic Earnings = (i)+(ii)		(xii) Appropriation to Pension Fund.
(iv) Sundry Other Earnings / Other than Traffic Earnings.
(v) Gross Earnings = (iii)+(iv) = true or accrued earnings in an accounting period whether or not actually realized.		(xiii) Gross Working Expenses = (x)+(xi)+(xii) = True expenses in an accounting period whether or not actually disbursed.	(xviii)  Net Earnings =(v) - (xiii)          O.R = (Xiii) /(v) x 100
(vi) Suspense.		(xiv) Suspense.
(vii) Gross Receipts = (v)+(vi) = Earnings actually realized during an accounting period.	271	(xv)  Gross Expenditure = (xiii) + (xiv) = Working Expenses actually disbursed during an accounting  period.
(viii)Misc. Receipts = Guarantee recoverable from State Govts. + Other Misc. Receipts, such as Govt. share of surplus profits, sale of  land of subsidized companies, receipts from surcharge on Passenger fares, etc.		(xvi) Misc. expenditure = Surveys + Land for subsidized companies; subsidy + other  Miscc Railway expenditure, Appropriations to Pension Fund relating to Railway Board  and Miscc establishments booked under grants 1 & 2  and payments to  worked lines.
(ix) Total Revenue Receipts = (vii)+(viii).		(xvii) Total Revenue Expenditure = (xv)+(xvi).	(xix) Net Receipts =  (ix) - (xvii).

Net Receipt is nothing but Surplus.  (Till 2017-18, Net Receipts minus Dividends is equal to Surplus.  From 2017-18 onwards, the Dividend payment is not required due to the merger of the Railway Budget with the General Budget)

Appropriation of Surplus:  The surplus will be appropriated to Development Fund, Railway Safety Fund, Capital Fund, RRSK, and latest created fund " Railway Liability Reserve Fund.

• Comparing O.R of different Zonal Railways:  It is not possible to compare the O R of one Zonal Railway with another Zonal Railway due to several factors such as Floods, Accidents, and other special factors.  Hence it is better to compare OR of a particular Zonal Rly on Year - Over - Year (YOY) basis. 

In simple terms, the Operating Ratio is calculated based on the following glossary terms only

Denominator	Numerator (Gross Working Expenses)
Gross Earnings	OWE - Ordinary Working Expenses i.e., erstwhile Demands 3 to 13 and Appropriation to DRF & Pension Fund i.e., erstwhile D.No.14

Formulae of OR = Gross Working Expenses \ Gross Earnings x 100

Forget the following Glossary terms of calculation of O.R.

2. Working out the following from the set of figures as given below. 

i) Operating Ratio ii) Net Receipts or Surplus/Shortfall

 

Details	Amount(In Crores of Rs.)
1. Gross Receipts	1400
2. Suspense - Earnings	150
3. Misc. Receipts	50
4. Expenditure (Actual basis)	800
5. Suspense - expenses	(- ) 50
6. Appropriation to DRF	65
7.Appropriation to Pension Fund	85
8. Misc. Expenditure	25
9. Appropriation to D.F.	150
10. Appropriation to R.S.F.	100
11. Appropriation to Capital Fund	150

Solution: 

i) Operating Ratio

Formulae of  OR  =  Gross Working Expenses / Gross Earnings x 100

Gross Earnings = Gross Receipts minus Suspense

Hence  1400 -  150 = 1250 is Gross Earnings.

Gross Working Expenses = Ordinary Working Expenses(OWE) + App. to DRF & P.F

Ordinary Working Expenses ( OWE)  =  Actual Expenditure  minus  Suspense

=  800  -  (-) 50 = 850  (Note: Minus of Minus = Plus)

Gross Working Expenses = OWE + App. to DRF & Pension Fund.

Gross Working Expenses  =  850 + 65 + 85 = 1000

Hence O.R . =  1000 / 1250 x 100 = 80 %

ii) Net Revenue

Net Revenue = Total Revenue Receipts - Total Revenue Expenditure 

Total Revenue Receipts = Gross Receipts + Misc Receipts.

= 1400 + 50 = 1450

Total Revenue Expenditure = Gross Expenditure + Misc. Expenditure

Gross Expenditure =  800 + 65 + 85 = 950 and Misc. Expenditure  = 25

Total Revenue Expenditure   =   950 + 25  = 975

Net Revenue/Net Receipts/Surplus = Total Revenue Receipts - Total Revenue Expenditure 

Net Revenue/Net Receipts/Surplus = 1450 - 975  =  475

Note: Appropriation to Development Fund, Railway Safety Fund & Capital Fund will not be considered for calculation of Operating Ratio/Net Revenue/Surplus.

3. Is OR, best financial ratio to show the performance of Railways ? If the answer is No, what is the reason and which one is the alternative one?

• It is true, that the Operating Ratio itself is not a perfect indicator for judging the efficiency of Indian Railways.

• Let's see the below hypothetical illustration of two Railways.

Rly.	Capital at Charge	Gross Earnings	Gross Working expenses	O.R.	ROR- Rate of Return/ROCE-Return on Capital Employed
A	1000	200	150	75 %	5 % i.e., Rs.50 profit on Capital of Rs.1000
B	5000	2000	1600	80 %	8 % i.e., Rs.400 profit on Capital of Rs. 5000

 

• Considering the Operating Ratio as an efficient indicator, Railway "A" is more efficient than Railway "B".  But taking ROR/ROCE i.e.,  an indicator of utilization of Capital, Railway "B" is more efficient than Railway "A".

• If so, as mentioned in Para 511 of Indian Railways Administration and Finance - An Introduction, Return on Capital i.e., percentage of (revenue) surplus to  Capital-at-charge is the true indicator to judge the financial performance of Indian Railways.

 

• Revenue Surplus = Net Receipts (actual basis) after adjusting misc receipts and misc expenditure  (item xxi of para 308-Finance Code)

• Capital at Charge means "the Central Government's investment in the Railways by way of Loan Capital and value of the assets created therefrom. (item xxii  of para 308-Finance Code)..  However, it is zero after the merger of the Railway Budget with the General Budget from 2017-18 onwards

• To sum up, the combination of the above two Ratios will be considered to evaluate the performance of the Railways instead of the Operating Ratio alone.

 

• Operating Ratio is helpful for comparing the Railways' efficiency of Year-over-year(YOY) as well as evaluating the Inter-Zonal comparison among different  Zonal Railways in India.

4. Can we extends the O.R to the Divisions in replacement of PEI (Performance Efficiency Index)? If so what are the mechanisms and the benefits that accrue to Railways?  

DIVISIONS and PEI - Performance Efficiency Index

• At present, PEI is the performance indicator in the Divisions ( like OR-Operating Ratio for Zonal railways) 

 

• As of today, OR is not being calculated for Divisions and thus they cannot be treated as “Profit Centers”.

• PEI =  a ratio of Demands  3 to 12 and  Originating Earnings x 100  

• That means, unlike Operating Ratio, Appropriation to DRF and Pension Fund will not be considered for calculating PEI.  Also Apportioned Earnings not considered for calculating PEI. 

                         Demands 3 to 12

• PEI of Division =     _______________________    x  100 

                       Originating Earnings

     

Differences between
Operating Ratio - O R	Performance Efficiency Index – PEI
1. D.No. 3 to 13 considered	1. D.No. 3 to 12 only considered.
2. Taken into the Apportioned Earnings	2. Taken into the Originating Earnings.
3. Appropriation to DRF & Pension Fund are considered.	4. Not taken into the account of appropriation to DRF & Pension Fund.
For Zonal Railways	For Divisions

Note: In some Zonal Railways like SCR, D.No.13 is also included for calculating PEI.

So, the drawbacks and their solutions for computing the Operating Ratio of their respective Divisions are 

1. Appropriation to DRF - 

Appropriation to DRF from the Division can be computed as  Capital at Charge on the Division / Capital at Charge on the Zone x Appropriation to DRFF for the Zone.
2. Appropriation to Pension Fund -  It would be possible to calculate the Appropriation to Pension Fund from the Division based on the  Pensionable employees on Division /Pensionable employees on the Zone x Appropriation to Pension Fund.

3. Apportioned Earnings  - Right now, based on the proportionate distance of consignment or passenger traveled over the Zonal Railways, the apportioned earnings can be calculated for the Zonal Railways. The same mechanism will apply for calculating apportioned earnings for the Divisions based on distances covered among Divisions within a Zonal Railway.  With the help of Computers, it can be a very easy exercise.

• If we address the above drawbacks incorrect approach as stated above, Divisions also can able compute Operating Ratio (OR) and became Profit Centers similar to Zonal Railways.  

Finally, it is to contemplate, if the calculation of OR is discontinued and calculate PEI for Zonal Railways too, What are the effects and advantages to the Indian Railways. 

*****

Inventory Control 

• Covers all phases of Inventory right from Indenting to final issues to Works/Operations. 

• Two kinds - Periodical and Perpetual.

• Helps unnecessary accumulation of materials as well as avoids blocking of Capital. 

• It is needless to emphasize that all inventory is money locked up forms part of Capital Suspense i.e., Stores Suspense 2071. 

Pareto principle: 80:20 Rule 

• Baseline for ABC analysis in Indian Railways. 

• Also known as Always Better Control. 

• Fixing A, B & C categories - Based on their Average Annual Consumption in Zonal Railway. 

ABC Analysis in SCR

Category	AAC valuing	Value	Quantity	Monitored by
A	Above Rs. 40 Lakhs	70 %	10 %	PCMM
B	Between Rs. 5.75 Lakhs and Rs. 40 Lakhs	20 %	20 %	CMM
C1 and C2	Below Rs. 5.75 Lakhs	10 %	70 %	Dy.CMM/SMM

Steps for better Inventory Control: 

1. Continuous and critical reviews of balances should be done while finalizing new purchases

2. Invoking option clause in the Purchase Orders.

3. AACs are to be reviewed duly taking the changes in designs & drawings. 

4. Taking advantage of GeM/IREPS, opt for JIT - Just In Time approach. 

INVENTORY TURN OVER RATIO

TOR	2013-14	2017-18	2018-19
Without Fuel	14 %	10 %	9 %
With Fuel	8 %	8 %	6 %

•  TOR: Ratio of Stores Balances at the end of the financial year to Total issues during the year 

• TOR formulae = Stores Balances as on 31st March/Total Issues during the year x 100

• Stores Balances = Stores in stock + Stores in Transit + Purchase Suspense + Sales Suspense + Stock Adjustment Account

• TOR is Efficiency Indicator for Inventory Management

• Ratio of Stores Balances at the end of FY divided by Total Issues during the Year.

• Expressed in percentage. 

• Lower the Ratio betters the health of Inventory Management of a Railway or vice versa.

Stores balances mentioned in the calculation of Turnover Ratio comprise of –

• Stores in Stock

• Stores in Transit

• Purchase Suspense

• Sales Suspense

• Stock Adjustment Account

Practical

1. Calculate Turn Over Ratio of ABC Railway as of 31.03.2022 from the data given below: 

1. Total Issues during the FY 2021-22   =  5000

2. Stores in Stock as of 31.03.2022 - (Debit) = 700

3. Stores in Transit as of 31.03.2022 - (Debit)= 5

4. Purchase Suspense as on 31.03.2022 -  (Credit)  = 20

5. Sales Suspense as of 31.03.2022  - (Credit) = 10

6. Stock Adjustment Account as of 31.03.2022 - (Debit)  = 75

Solution: 

Turn Over Ratio Formulae

Stores Balances as on 31st March / Total Issues during the year x 100 

 =  700+5-20-10+75 / 5000  x 100 

= 750/5000 x 100 = 15 %

Note: 

 

• Normally, TOR in Commercial firms other than Railways is calculated as below

•  TOR = Total Sales during the year / Average Inventory during the year

• Higher the Ratio better the health of Inventory Management of an Organisation or vice versa.

****

SFC - Specific Fuel Consumption

• Indicator of Fuel economy

• Measured in terms of Tonne KMs 

 

• Definition: Amount of fuel consumed per unit of work done. 

• Measured both the Engine and the Total formation of the Train. 

 

• Lower the SFC, the Better the Fuel Economy. 

 

Engine:  

  

• The unit of  SFC  for the Engine is Grams/bhp hour.  Grams represent Quantity of Fuel, whereas bhp hour (brake horsepower) represents work done. . 

• At present, the SFC of ALCO Engine is 155 Grams and of GM Engine 150 Grams (Approx.)  

 

• ALCO stands for American Locomotive Company

 

• GM stands for General Motors 

 

• For the locomotive, the SFC  of the engine can be calculated by measuring time to  calculate the  Horse  Power output in terms of  BHP.Hr for a  specific amount of fuel  consumption while the engine is put on load during load box test. 

•  This is more accurate in order to calculate engine efficiency because the output of the  engine is measured at the crankshaft,  neglecting all other losses of the locomotive.   

 

• There is a  second method of calculating  SFC,  in  which  the  amount of  work  done  is measured  in  terms  of  Tonne  Km.  This  is  more  practical  because  here  the  total  losses incurred  in  the  locomotive/  formation  of  train  are  taken  into  consideration  for  calculating the  SFC.  

• The  unit  used  is  in  liters/  1000  GTKM.  (GTKM  means  KM  earned  with  the gross  tonnage  hauled  including  the  weight  of  the  locomotive). 

• As  train  resistance,  air  resistance  and  other  parasitic  loads  of  locomotive/  train  varies  at different  speed  ranges,  so  SFC  of  the  locomotive  is  calculated  with  respect  to  its  service. 

Train: 

• Calculated per 1000 GTKMs 

• SFC =  HSD oil in Liters / 1000 GTKMs 

• HSD Liters represent Quantity of Fuel, whereas 1000 GTKM  represent work done. 

• HSD stands for High-Speed Diesel

• GTKMs -Gross Tonne KMs -  KMs earned with the Gross Tonnage hauled (incl: of Weight of Locomotive & Rolling Stock ) 

 

• NTKMs - KMs earned with the Net tonnage hauled (excl: Weight of Locomotive & Rolling Stock)  

 

• Indian Railways -SFC 2018-19

Goods	1.97 Liters per 1000 GTKMs
Passenger	3.74 Liters per 1000 GTKMs

• SFC for Shunting services - not calculated 

 

SEC - Specific Energy Consumption  

• For Traction - SEC - Specific Energy Consumption = Used KWH  / 1000 GTKMs  

 

• Amount of Electricity (in KWH - Kilowatt hours) consumed per unit work (1000 GTKMs done 

 

• Engine: The amount of electricity (in KWH - Kilowatt-Hour) consumed per unit work done. 

 

• Over the last few years, Railways have been able to improve upon Specific Energy Consumption (SEC) by about 19% through various energy conservation initiatives. 

 

• For electric locomotives,  there are mainly  3  modes of service for which  GTKM  earning is recorded to calculate  SFC.   

The figures of  SECs (Approx),  accordingly are: 

For every 1000 GTKMs

Mode of Service	SEC
EMU	40 KWH
Passenger	20 KWH
Goods	8 KWH

 

SEC  - for every 1000 GTKMs 2018-19

Passengers	18.9 KWH
Goods	5.83 KWH

• The figures represented by the electrical department is entirely rhetoric.  Because for  EMUs for record energy consumption the energy meter is not available with the  locomotive and the figures are purely based on assumption.   

• For passenger and goods service locomotives,  although an energy meter is available figures are manipulated.  

 

• For locomotives in shunting service  GTKM  earning can’t be recorded,  hence it is not calculated.   

 

• Both SFC and SEC units are used in the Fuel budgeting of Diesel and Traction.  

Factors that affect SFC

1. Weak Engine 

2. Other factors P.Way, Signaling, Operating facilities

3. Vehicle Design 

4. Driving techniques

Steps were taken to bring fuel efficiency 

1. Arresting any leakages. 

2. Application of Fuel Kit

3. High performance & high capacity turbo supercharger

4. Improved Air Cooler  

5. Improved Piston and Piston ring 

6. Use of Multigrade oil 

7. Minimum inventory in RCDs - From 15 days to 5 days  

8. Use of B-5 blended HSD - 5 % Bio Diesel  

9. Fuel pattern - Cheaper RCDs are fuelling more to Diesel Locomotives to avoid fuelling at costlier RCDs  

10.  Withdrawn overaged WDMs Locomotives from mainline services 

11.  DPC - Driving Power Car of DEMU train  -  Conversion to dual-fuel i.e., Diesel + CNG 

12.  Auxiliary Power Unit - introduced in Diesel Locomotives - for automatic shutting down of Diesel Locomotives while standing idle.  

13. CReDI - Common Rail electronic Direct Injection - Developed & Fitted in Diesel Locomotives  

14.  Developing alternative fuel systems like Traction, and Solar Power to reduce the consumption of Diesel. 

15. IROAF - Indian Railways Organization of Alternate Fuels, Chennai - Developing the alternative fuel.  

16. The performance of Loco Pilots are being monitored regularly. 

17.  Monitoring of idling of Locomotives has been started through REMMLOT - REmote Monitoring and Management of LOcomotive and Trains fitted in Locomotives. 

18.  All overaged Broad Guage Diesel Mixed Traffic Engines (WDM2) locomotives have been withdrawn from mainline service. 

19.  Retro-fitment of Microprocessor control system in diesel Locomotives has been executed to achieve fuel efficiency.

20. Miller cycle-based turbochargers and Variable Turbine Geometry (VTG) Turbochargers have been developed for ALCo locomotives to achieve fuel efficiency.

Solar Energy

• Indian railways has planned for 1000 MW of solar power plants by 2020-21 with 500 MW at railway rooftops for non-traction use and 500 MW land-based for mostly in traction use. 

• The solar power from land-based plants shall be mostly used in train operations.

•  IROAF is implementing the provision of Solar Panels on the rooftop of coaches and Brake Vans of freight trains for taking up part of hotel load (electric lighting and fans load).

•  In Goods train, Solar Panels on a trial basis have been fitted on the rooftop of 50 Nos. Guard Brake Vans.

•  In passenger Trains, Solar panels on a trial basis have been fitted on the rooftop of 06 Nos. Trailer Coaches of Diesel Electric Multiple Units (DEMU).

****

Ratios  in Indian Railways  

Ratio	Unit	2017-18	2018-19	Good, if it is	Remarks
Operating Ratio	%	98.44	97.29	Less	GWE/GE x100
Operating Ratio - Coaching	%	181.20	192.49	Less
Operating Ratio - Freight	%	58.83	58..72	Less
Rate of Return on Capital	%	0.51	1.08	More	Net Receipts/Capital at charge & Investments from Capital Fund x 100
Working Ratio	%	92.5	91.9	Less	compares the operating expenses to its revenue.
Debt servicing as % of OWE	%	13.2	13.6	Less
Passenger yield /PKMs	Paise	41.3	44.13	More
Freight yield/NTKMs	Paise	163.83	165.98	More
Wagon Turn Round (BG)	Days	5.21	5.00	Less
Average speed of Goods train	KM/Hour	23.3	23.2	More
SFC  (per 1000 GTKMs) - Passengers	Litres	3.53	3.74	Less
SFC  (per 1000 GTKMs) - Goods	Litres	2.01	1.97	Less
SEC  (per 1000 GTKMs) - Passengers	K.wts hrs	19.4	18.9	Less
SEC  (per 1000 GTKMs) - Goods	K.wts hrs	5.89	5.83	Less
Turn Over Ratio (without fuel)- Stores	%	10	9	Less
Turn Over Ratio (with fuel)- Stores	%	8	6	Less
Ratio of Group C to Group erstwhile Group D	Ratio	90:10	89:11	More	Out of 100 staff, 89 belongs to Group C and 11 belongs to erstwhile Group D. in 1950-51, it is 25:75
Ratio of staff cost to OWE	%	61	59	Less