re ratio analysis

7/27/2019 Re Ratio Analysis

1/31

As at 31 March 2012

S.no Note No. Rupees

1) EQUITY AND LIABILITIES

Shareholder's funds

a)Share Capital 2 203,500,000.00

b)Reserves and surplus 3 438,046,418.00

641,546,418.00

Non-current liabilities

a) Long term borrowings 4 480,000,000.00

b) other long term liabilities 6 338,072,318.00c)Long Term provisions 5 360,766,570.00

1,178,838,888.00

Current Liabilities

a) Short term borrowings 4 207,413,792.00

b) Trade Payables 6 1,573,776,953.00

c) Others current liabilities 6 625,451,511.00

d) Short term Provisions 5 262,261,338.00

2,668,903,594.00

TOTAL 4,489,288,900.00

2) Assets

Non-current Assets

a)Fixed assets 7

Tangible assets 1,179,524,677.00

Other intangible assets 15,133,885.00

capital work in progress 254,821,360.00

1,449,479,922.00

b)Non-current investments 8 136,784,970.00

c)Deferred tax assets(net) 215,509,171.00d)Long term loans and advances 9 352,422,309.00

e)other non-current assets 12 22,291,899.00

2,176,488,271.00

Current assets

a)current investments 8

Balance Sheet,as at


2/31

b)Inventories 13 135,198,282.00

c)Trade recievables 10 1,213,688,426.00

d) Cash and cash equivalents 14 155,242,157.00

e) Short term loans and advances 9 442,748,025.00

f) Other current assets 11 365,923,739.00

2,312,800,629.00TOTAL 4,489,288,900.00

356,102,965.00-


3/31

As at 31 March 2011

Rupees

203,500,000.00

1,168,037,979.00

1,371,537,979.00

440,000,000.00

218,468,202.00398,502,160.00

1,056,970,362.00

6,496,823.00

1,494,836,228.00

470,486,661.00

151,843,339.00

2,123,663,051.00

4,552,171,392.00

1,183,279,649.00

18,073,634.00

124,408,843.00

1,325,762,126.00

286,335,570.00

215,509,171.00214,057,640.00

34,858,940.00

2,076,523,447.00

30,006,394.00

1March,20


4/31

180,127,961.00

1,236,257,976.00

225,322,288.00

427,330,037.00

376,603,289.00

2,475,647,945.004,552,171,392.00

351,984,894.00


5/31

Note no

1) Revenue from operations 15

2) Other income 16

3) Total revenue(1+2)

4) Expenses:-

a) Employee benefits expense 17

b)Finance costs 18

c) depriciation and amotization expense

Depriciation

Less:Transfer from contribution for capital expenditure

d) other expense 19

Total Expenses

5) Profit /(loss) Before Taxes

6) Tax expense

(1) current Tax (include Rs 21865589 related to past year:

previous year Rs 12,245,634)

(2)Defered Tax

Total Taxes

7) Profit /(loss)After (5-6) for the year

Profit and Loss Account f


6/31

April -March 12 April -March 11

Rupees Rupees

4,979,194,246.00 5,365,182,154.00

23,233,128.00 31,259,678.00

5,002,427,374.00 5,396,441,832.00

1,107,111,213.00 1,384,721,703.00

113,011,840.00 42,950,354.00

98,878,802.00 79,325,224.00

20,699,281.00 15,299,620.00

4,423,971,700.00 3,939,097,752.00

5,722,274,274.00 5,430,795,413.00

719,846,900.00- 34,353,581.00-

21,865,589.00 53,426,598.00

- 94,619,451.00-

21,865,589.00 41,192,853.00-

741,712,489.00- 6,839,272.00

r the year ended 31st March,2012


7/31

Liquidity Ratio

a) current Ratio C.A/C.L

b) quick Ratio L.A/C.L

c) Absolute liquid ratio Absolute liqu

Profitability Ratio

a) Return on shareholders fund (net profit af

b) Net profit Ratio (N.p/Net Sal

c) operating profit ratio (O.P/Net Sal

d) ROCE (EBIT/C.E)*1

Turnover ratio

a) Capital Turnover Ratio (Net Sales/C.

b) Fixed asset turnover ratio (Net sales/F.

c) Debtor turnover ratio (Net Credit S

d) Creditor turnover ratio (Net Credit P

Leverage ratio

a) Debt equity Ratio (Long term D

b) Debt to assets Ratio (Total Debt/

c) Interst Coverage Ratio (EBIT/Intere


8/31

d) Proprietary ratio (Sh holders f

Calculation of C.E=Total assets - Current Liability

operating Profit = Pbt+interest


9/31

2012 2011

0.87 1.17

0.82 1.08

id assets/C.L 0.06 0.11

ter interest and tax)/Proprietors fund. 1.16- 0.00

s)*100 0.15- 0.00

s)*100 0.12- 0.00

0 0.33- 0.00

E) 2.75 2.22

) 3.45 4.07

ales/Avg recieveables) 3.13 3.66

urchase/Avg Payables) 2.44 2.64

ebt/Sh Holders Fund) 0.75 0.32

otal Assets) 0.15 0.10

t) 5.37- 0.20

Ratio analysis


10/31

und/Total Assets) 0.14 0.30


11/31

2008 2009

a) Cost of Services 1,101,319,505 1,382,542,262

b) Consumption of stores and spare parts 689,772,800 827,520,445

c) Repaires to machinery 4,399,595 4,906,527

d) Purchase of power 12,869,965 116,412,999

e) Rent 6,572,438 11,530,711

f) Rates and taxes 1,724,914 7,401,582

g) Insurance charges 1,684,480 4,915,090h) Provision for doubtful debts and advances 10,867,025 8,138,200

i) Provision for estimated loss on Projects

j) Legal and Professional Fees 19,413,097 29,766,999

k) Travelling and Conveyance Expenses 20,878,673 31,599,499

l) Advertisement & Promotional Expenses 5,868,868 4,654,619

m) Electricity Charges

n) Provision for diminution in value of invt in subsidiary co.

o) Works Contract tax 33,096,503 23,712,068

p) Bad debts written off 7,693,973

q) Others 36,761,572 64,217,287r) Less : Stores included under Cost of Services 48,200,664 46,380,769

s) Less: Expenses transferred to capital account 7,667,932 5,538,656

1,889,360,839 2,473,092,836

Other expenses

Working note for the yea


12/31

2010 2011 2012

1,960,711,777 1,484,109,299 1,669,183,429 raw material

771,147,612 1,417,760,624 1,278,787,338 raw material

12,253,005 20,338,019 18,755,417 factory

372,525,299 683,916,337 793,723,621 raw material

7,795,329 9,840,133 10,230,942 admin

11,629,515 41,542,373 52,513,265 admin

1,914,001 4,651,546 4,431,067 admin2,694,115 3,923,731 112,695,917 NA

109,646,865 77,972,935 NA

19,884,455 39,006,893 85,745,850 admin

25,604,173 31,423,368 29,981,238 admin

7,886,185 6,840,604 5,446,932 admin

10,797,373 26,045,775 factory

- 166,642,100 NA

33,521,337 admin

NA

78,932,552 75,300,587 91,815,874 admin71,693,820 - raw material

1,203,896 - NA

3,233,601,639 3,939,097,752 4,423,971,700

r 2012


13/31

As at 31 March 2010

Note No. Rupees

FUNDS EMPLOYED

a)Share Capital 1.00 203,500,000.00

b)Reserves and surplus 2.00 1,093,281,169.00

TOTAL SHAREHOLDERS FUND 1,296,781,169.00

Loans 3.00

Secured 110,174,818.00

Unsecured 50,000,000.00

Total Fund Employed 1,456,955,987.00

APLICATION OF FUNDS:

FIXED ASSETS 4.00

Gross block 1,280,593,219.00Less:Depriciation 152,440,639.00

Net Block 1,128,152,580.00

Capital work in progress 73,923,330.00

1,202,075,910.00

INVESTMENT 5.00 214,356,570.00

DEFFERED TAX ASSETS(NET) 120,889,720.00

CURRENT ASSETS ,LOANS & ADVANCES

Inventories 6.00 93,603,467.00

S.debtors 7.00 1,333,482,084.00

Cash & bank balances 8.00 183,657,139.00

Loans & advances 9.00 262,668,681.00

1,873,411,371.00

LESS:CURRENT LIABILITIES &PROVISIONS

Balance Sheet,as at


14/31

Current Liabilities 10.00 1,750,709,768.00

Provisions 11.00 203,067,816.00

1,953,777,584.00

Net current Assets/(Liabilities) 80,366,213.00-

Total Fund Applied 1,456,955,987.00


15/31

As at 31 March 2009

Rupees

203,500,000.00

758,359,765.00

961,859,765.00

49,012,501.00

-

1,010,872,266.00

1,026,640,722.0080,625,948.00

946,014,774.00

131,218,575.00

1,077,233,349.00

32,984,970.00

18,715,792.00

54,800,158.00

965,267,895.00

100,509,430.00 1,610,742,690.00

267,858,178.00

1,388,435,661.00 1,120,577,483.00

1March,2010


16/31

1,328,091,623.00

178,405,883.00

1,506,497,506.00

118,061,845.00-

1,010,872,266.00


17/31

Note no

INCOME:

INCOME FROM SALES AND SERVICES 12

OTHER OPERATIONAL INCENTIVES

OTHER INCOME 13

Total income

EXPENDITURE

Operating expenses 14

Depriciation

Less:Transfer from capital contribution

Interest paid 15

Profit Before tax

Taxes

current tax(Includes Rs 25435810 related to past year:previous Rs 61120

Defferd Tax( Includes credit of Rs Nil related to

past year:Previous year Rs 10849438)

Fringe benefit tax(Net Of write back Rs 586463 related

to past year:Previous year Rs 1032820)

Total taxes

Profit After Tax

Balance of profit/(loss) brought forward from Previous year

Balance Carried to Balance sheet

Profit and Loss Account fo


18/31

April -March 10 April -March 09

Rupees Rupees

4,251,874,340.00 3,204,276,206.00

245,000,000.00

33,186,782.00 32,204,769.00

4,285,061,122.00 3,481,480,975.00

3,944,319,569.00 3,135,483,170.00

73,005,282.00 52,825,170.00

9,806,384.00- 3,699,473.00-

19,675,353.00 17,631,417.00

4,027,193,820.00 3,202,240,284.00

257,867,302.00 279,240,691.00

165,202,604.00 80,657,791.00

102,173,928.00- 5,140,578.00-

63,028,676.00 75,517,213.00

586,463.00- 4,467,180.00

62,442,213.00 79,984,393.00

195,425,089.00 199,256,298.00

613,130,373.00 413,874,075.00

808,555,462.00 613,130,373.00

the year ended 31st March,2010


19/31

Liquidity Ratio

a) current Ratio C.A/C.L

b) quick Ratio L.A/C.L

c) Absolute liquid ratio Absolute liqu

Profitability Ratio

a) Return on shareholders fund (net profit af

b) Net profit Ratio (N.p/Net Sal

c) operating profit ratio (O.P/Net Sal

d) ROCE (EBIT/C.E)*1

Turnover ratio

a) Capital Turnover Ratio (Net Sales/C.

b) Fixed asset turnover ratio (Net sales/F.

c) Debtor turnover ratio (Net Credit S

d) Creditor turnover ratio (Net Credit P

Leverage ratio

a) Debt equity Ratio (Long term D

b) Debt to assets Ratio (Total Debt/

c) Interst Coverage Ratio (EBIT/Intere


20/31

d) Proprietary ratio (Sh holders f

Calculation of C.E=Total assets - Current Liability

operating Profit = Pbt+interest


21/31

2010 2009

0.92 0.84

0.87 0.80

id assets/C.L 0.10 0.08

ter interest and tax)/Proprietors fund. 0.15 0.21

s)*100 0.05 0.06

s)*100 0.07 0.09

0 0.22 0.36

E) 2.56 2.69

) 3.54 2.97

ales/Avg recieveables) 3.70 3.61

urchase/Avg Payables) 2.65 1.84

ebt/Sh Holders Fund) 0.01 -

otal Assets) 0.05 0.02

t) 14.11 16.84

Ratio analysis


22/31

und/Total Assets) 0.38 0.38


23/31

2010

Current Liability

A) Sundry Creditors:

1) For Purchase of goods and Services

Due to Micro ,Small and Medium Enterprises 1246570

others 1071386980

2) For Accrued wages and salaries 145306970

B) Others Liabilities 414159025

C) Advance from customers 118610223

1750709768

CASH CREDIT FROM BANKS

1) State bank of india 100174818

2) Axis bank Ltd. -

TERM LOAN

State bank of india 10000000

110174818

2010 2009

Schedule 18 : Fianace cost

Interest on

Fixed Loans 2,976,273 0

Others 16699080 21736250

Schedule 10

Schedule 3

Schedule 15


24/31

19,675,353 21,736,250

Less: Interst transferred to capital reserve and other ac 0 4104833

19,675,353 17,631,417


25/31

2009

Other Expense

a)b)

c)

d)

e)

408121 f)

820845381 g)

h)

128876627 i)

j)

222802169 k)

l)155159325 m)

n)

1328091623 o)

p)

q)

r)

s)

-

49012501

-

49012501

Other expenses


26/31


27/31

2008 2009 2010 2011

Cost of Services 1,101,319,505 1,382,542,262 1,960,711,777 1,484,109,299Consumption of sto 689,772,800 827,520,445 771,147,612 1,417,760,624

Repaires to machin 4,399,595 4,906,527 12,253,005 20,338,019

Purchase of power 12,869,965 116,412,999 372,525,299 683,916,337

Rent 6,572,438 11,530,711 7,795,329 9,840,133

Rates and taxes 1,724,914 7,401,582 11,629,515 41,542,373

Insurance charges 1,684,480 4,915,090 1,914,001 4,651,546

Provision for doubtf 10,867,025 8,138,200 2,694,115 3,923,731

Provision for estimated loss on Projects 109,646,865

Legal and Professio 19,413,097 29,766,999 19,884,455 39,006,893

Travelling and Conv 20,878,673 31,599,499 25,604,173 31,423,368

Advertisement & Pr 5,868,868 4,654,619 7,886,185 6,840,604Electricity Charges 10,797,373Provision for diminution in

value of invt in subsidiary

co. -

Works Contract tax 33,096,503 23,712,068 33,521,337

Bad debts written off 7,693,973

Others 36,761,572 64,217,287 78,932,552 75,300,587

Less : Stores includ 48,200,664 46,380,769 71,693,820

Less: Expenses tran 7,667,932 5,538,656 1,203,896

1,889,360,839 2,473,092,836 3,233,601,639 3,939,097,752

Year 2,008 2009 2010 2011

852,959,007 950,130,129 1,217,940,520 1,494,836,228

TRADE PAYABLE


28/31


29/31

2012

1,669,183,429 raw material1,278,787,338 raw material

18,755,417 factory

793,723,621 raw material

10,230,942 admin

52,513,265 admin

4,431,067 admin

112,695,917 NA

77,972,935 NA

85,745,850 admin

29,981,238 admin

5,446,932 admin26,045,775 factory

166,642,100 NA

admin

NA

91,815,874 admin

- raw material

- NA

4,423,971,700

2012

1,573,776,953


30/31

Liquidity Ratio

a) current Ratio C.A/C.L 0.84 0.92 1.17

b) quick Ratio L.A/C.L 0.80 0.87 1.08

c) Absolute liquid ratio Absolute liquid assets/C.L 0.08 0.10 0.1

Profitability Ratio

a) Return on shareholders fund (net profit after interest and tax)/Proprietors fund. 0.21 0.15 0.00

b) Net profit Ratio (N.p/Net Sales)*100 0.06 0.05 0.00

c) operating profit ratio (O.P/Net Sales)*100 0.09 0.07 0.00

d) ROCE (EBIT/C.E)*100 0.36 0.22 0.00

Turnover ratio

a) Capital Turnover Ratio (Net Sales/C.E) 2.69 2.56 2.22

b) Fixed asset turnover ratio (Net sales/F.A) 2.97 3.54 4.07

c) Debtor turnover ratio (Net Credit Sales/Avg recieveables) 3.61 3.70 3.66

d) Creditor turnover ratio (Net Credit Purchase/Avg Payables) 1.84 2.65 2.64

Leverage ratio

a) Debt equity Ratio (Long term Debt/Sh Holders Fund) - 0.01 0.32

b) Debt to assets Ratio (Total Debt/Total Assets) 0.02 0.05 0.10

c) Interst Coverage Ratio (EBIT/Interest) 16.84 14.11 0.20

d) Proprietary ratio (Sh holders fund/Total Assets) 0.38 0.38 0.30

Ratio analysis

2009 2010 2011


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re ratio analysis

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