Professional Documents
Culture Documents
20
SOURCES OF FUNDS Shareholders’ 08
Funds:
Share Capital 537.01
Reserves and Surplus 7140.24
7677.25
Loan Funds:
Secured Loans 5497.08
Unsecured Loans 2049.45
7546.53
Deferred Tax Liability - Net 1251.84
16475.62
Total: APPLICATION OF FUNDS
Fixed Assets :
Gross Block 13952.32
Less: Depreciation 2996.83
Net Block 10955.49
Capital Work-in-Progress 5612.43
16567.92
Investments 923.53
Current Assets, Loans and Advances:
Inventories 1549.16
Sundry Debtors 337.39
Cash and Bank Balances 339.22
Loans and Advances 842.15
Other Current Assets 18.62
3086.54
Less: Current Liabilities and Provisions:
Liabilities 3666.36
Provisions 436.01
4102.37
Net Current Assets ###
Miscellaneous Expenditure(to the extent -
not written off or adjusted)
Total: 16475.62
31.03.20 31.03.20 Rs. Crores
09 10
537.01 537.01
7422.24 9179.23
7959.25 9716.24
8214.61 8987.51
3058.02 2597.59
11272.63 11585.10
1421.16 1964.95
20653.04 23266.29
16896.75 21795.58
3810.31 4929.44
13086.44 16866.14
9242.06 6684.27
22328.50 23550.41
1250.11 1768.35
2051.42 2585.77
398.14 563.25
419.96 287.11
1744.88 2123.39
17.24 -
4631.64 5559.52
7476.28 7357.67
80.93 264.22
7557.21 7621.89
### (2062.37)
- -
20653.04 23256.39
Year ended
31.03.200
INCOME: 8
Domestic Turnover 9,021.75
Export Turnover 3,496.05
Sale of Carbon Credits 111.11
12,628.91
Less: Excise duty 1,208.91
Net Turnover 11,420.00
Other Income 152.25
Total income 11,572.25
EXPENDITURE:
Employees Remuneration and Benefits 273.98
Materials 5,693.85
Manufacturing and Other Expenses 2,097.57
Interest and Finance Charges (net) 440.44
Depreciation etc. 687.18
Miscellaneous Expenditure Written off -
9,193.02
Profit before Taxation and Exceptional items 2,379.23
Exceptional items
Exchange Loss (104.89)
Profit before Taxation 2,484.12
Provision for Taxation (including Wealth Tax) 755.93
Profit after Taxation 1,728.19
Profit brought forward from earlier years 2,267.56
Amount available for Appropriation 3,995.75
Appropriations:
Transferred from Debenture Redemption Reserve 23.30
10,680.50 16,460.61
4,450.21 2,935.82
48.58 60.21
15,179.29 19,456.64
1,178.04 1,254.16
14,001.25 18,202.48
259.56 532.84
14,260.81 18,735.32
288.75 365.20
8,450.10 10,460.68
2,429.29 3,103.70
797.25 862.68
827.66 1,123.41
- -
12,793.05 15,915.67
1,467.76 2,819.65
790.13 0.00
677.63 2,819.65
219.13 796.91
458.50 2,022.74
3,505.86 3,883.15
3,964.36 5,905.89
20.45 (125.00)
0.00 (9.90)
(28.99) (28.92)
0.00 0.00
(18.71) (177.70)
(8.11) (34.31)
(45.85) (202.28)
3,883.15 5,327.78
22.70 106.34
22.70 105.94
60% 57%
Net Worth = Total Assets – Liabilities towards outsiders(CL)
COGS = Sales – Gross profit
Ratios Formula
Liquidity Ratio
Current Ratio current assets / current liability
Quick ratio / Liquid ratio Quick Assets / Current Liabilities
Cash Ratio (Cash + Marketable securities) / Current liabilities
Profitability Ratios
Operating margin EBIT / Net Sales
Net Profit Margin PAT / Net Sales
Gross profit margin Gross profit / Net sales
ROI EBT / Net Worth
ROE PAT / Net Worth
ROCE EBIT/(Total assets-Current liabilities)
COGS ratio COGS / Net sales
Operating expense ratio (Admin expense + Selling Expense) / Net Sales
Operating ratio (COGS + Operating Expense) / Net Sales
EPS PAT / No of Ordinary shares
Payout ratio DPS / EPS or (Dividend / PAT)
Book value per share Net worth / No of ordinary share
Solvency ratio
Debt-Equity ratio Debt / Equity
Turnover ratio
Inventory turnover COGS / Avg Inventory
Inventory holding period 360 / Inventory turnover
Debtors turnover Net sales / Average debtors
Receivable days 360/Debtors turnover
Creditors turnover Net purchases / Average creditors
Payable days 360/Creditors turnover
Capital turnover Annual sales / Stockholders equity
Coverage ratios
Interest coverage EBIT / Interest
No. of shares
Net Sales
EBIT
PAT
Net Worth
7677.25 7959.25 9716.24
6,601.65 10,059.26 12,772.29
YoY Increase
YoY Increase CAGR for 2 years 2007 2008
2009 2010 Net Sales 38% 32%
21% 28% 24% EBITDA 37% 24%
-50% 150% 12% EBIT 35% -14%
-73% 341% 8% PAT 51% 34%
4% 22% 12% Net Worth 29% -29%
2005-06 2006-07
Net Sales 6215.53 8594.44
EBITDA 2133.46 2921.97
EBIT 2539.28 3420.2
PAT 856.53 1292
Net Worth 8372.36 10826.28
YoY Increase CAGR
2009 2010
23% 30% 31%
-36% 109% 23%
-50% 150% 10%
-73% 341% 24%
4% 22% 4%
5.67
###
###
###
###
###
###
###
###
###
###
###
###
###
3,103.70
177.70
34.31
212.01
11.3344824316912
5047.75
13.24
1642.34
58.65
180.38
6942.36
14% 4% 10%
0.68 1.99 0.10
3.95 3.59 2.45