Download - Group2 FRA
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8/9/2019 Group2 FRA
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BALANCE SHEET
EQUITY AND LIABILITIES
Share Capital
Reserves and Surplus
NON-CURRENT LIABILITIES
Lon Ter! Borro"ins
De#ered Ta$ Lia%ilit& 'Net(
Other Lon Ter! Lia%ilities
Lon Ter! )rovisions
CURRENT LIABILITIES
Short Ter! Borro"ins
Trade )a&a%les
Other Current La%ilities
Short Ter! )rovisions
Total
ASSETSNON-CURRENT ASSETS
*i$ed Assets
Tani%le Assets
Intani%le Assets
Capital "or+-in-proress
,ood"ill on onsolidation
Non-Current Invest!ents
De.erred Ta$ Assets 'Net(Lon Ter! Loans and Advanes
Other Non-Current Assets
CURRENT ASSETS
Current Invest!ents
Inventories
Trade Reeiva%les
Cash and Ban+ Balanes
Short Ter! Loans and Advanes
Other Current Assets
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Total
STATEMENT OF PROFIT AND LOSS
INCO/E
Revenue .ro! Operations 'Net Disount(
Less E$ise dut&
Revenue .ro! Operations 'Net Disount and E$ise Dut&(
Other Operatin Revenue
Other Ino!e
TOTAL REVENUE
E0)ENSES
Cost o. /aterials Consu!ed
)urhases o. sto+-in-trade
Chane in inventories o. 1nished oods2 3I) and Sto+-in-trade
E!plo&ee Bene1ts E$penses
Other E$penses
TOTAL EXPENSES
EBITDA
Depreiation and A!orti4ation E$penses
*inane CostsE$eptional Ite!
PBT
Ta$ E$penses
Current Ta$
De.erred Ta$
Short5 'E$ess( ta$ provision .or earlier &ears
TOTAL TAX EXPENSES
PAT
/inorit& Interest
Net Proft Attributable to sareol!ers
Earnin per share 'Rs6( Basi and Diluted
'*ae 7alue o. Rs6 89 eah(
No6 o. E:uit& Share Outstandin
'in rore(
E)S
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Divident )aid
DS)5E)S
Ta$ on Divident )aid
Retai"e! Ear"i"#s
)rie
Boo+ 7alue
)rie5Boo+ 7alue
)rie5E)S
*ir! 7alue
*ir! 7alue5EBITDA
*ir! 7alue5 Revenues
Current Ratio
Aid Test or Qui+ Ratio
Cash Ratio
De%t to E:uit& Ratio
DSCR
Return on Asset
Sol$e"%& Ratio '('Net I"%o)e a*ter ta+ , !e-re%iatio"./'sort ter) liabilit&
Li0ui!it&
There are three common calculations that fall under the category of liquidity ratios. The current ratio is the most liberal
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8/9/2019 Group2 FRA
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Rs6 In Crores
1233 1231Re$ise! 1231 1234Re$ise! 1234 1235
; 886@ 8>96> ;869 ;@6@
969 6=
4259;3 86298; 586975 58198: 582976 ;56938
@8 = = ;9 89< @>=
89?86? 8=@6@= 8=@6@= 8@>96?; 8@>96?; 8
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4:88925 56:2924 576;923 8;5:91: 8;5;937 ;;:3973
8>@69= =688
;6 89>6;8 8=@86>
69> ?;@68 >;=868 89996==
;6@
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>6> @@8 6?
@9 @= @
=6=@ ?@6=; >=69=
8319572::5 8459576237 87:9;;8373
2=@=699 @2;8?6=<
969 96== 96=@ 96=@ 96= 96=?
8@6=; =96? 8>6>@ =86@? =869 =@6<
969 96@ 96
86; =;6;> =;6 =;6=9
, Lo"# ter 96@= 96@< 96@<
f the three. It is followed by the acid ratio, and the cash ratio.
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*ae value hanes to Rs6 8
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8/9/2019 Group2 FRA
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8/9/2019 Group2 FRA
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BALANCE SHEET
1233 1231
EQUITY AND LIABILITIES
Share Capital ;6= ;6=
Reserves and Surplus ??6
714 :5898
NON-CURRENT LIABILITIES
Lon Ter! Borro"ins
De#ered Ta$ Lia%ilit& 'Net( ; 8=6<
Other Lon Ter! Lia%ilities ?68 ;6@
Lon Ter! )rovisions
3;93 1396
CURRENT LIABILITIES
Short Ter! Borro"ins 89? 8;6>
Trade )a&a%les =6=
Other Current La%ilities ?6> >96>
Short Ter! )rovisions @6; @
57697 ;519:
Total 313:9: 383291
ASSETS
NON-CURRENT ASSETS*i$ed Assets
Tani%le Assets 8;;6< =>6
Intani%le Assets @6? 6?
Intani%le Assets under develop!ent
Capital "or+-in-proress ?6>
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Total 313:9: 383291
STATEMENT OF PROFIT AND LOSS
INCO/E
Revenue .ro! Operations 'Net Disount( ==;;68 =;986=
Less E$ise dut& -8;= -=;68
Revenue .ro! Operations 'Net Disount and E$ise =89?68 ==68
Other Operatin Revenue
Other Ino!e =;6 96
TOTAL REVENUE 134;97 1;6197
E0)ENSES
Cost o. /aterials Consu!ed 8=?6; 88@6
)urhases o. sto+-in-trade 8=96< 8?
Inrease in inventories o. 1nished oods2 3I) and -6< -?6=
E!plo&ee Bene1ts E$penses 896? 8==6
Other E$penses @?6>
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E)S @6=;
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Rs6 In Crores
Re$ise! 1231 1234Re$ise! 1234 1235
;6= ;6= ;6= ;6
??6? ;868? >6@?
>96? >;68< ;@6 ;6>8
@ >86@? >86@? ;;68@
;5197: :18916 :18916 6:7911
3832918 3:4:9:4 3:4:9:4 13;2961
=>6 8@6@ 8@6@
6 ?6=< ?6=< 86=
9 96? ;?68=
@= ;968?
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3832918 3:4:9:4 3:4:9:4 13;2961
=;986== 968 968 ? 6=?
==6? =?6? =?6? @6=
15:937 164934 164934 4179;
?6 ?;68 ?;68 >@69>
6@> @68? @68? ;6?
7297: :4944 :4944 64958
377946 1269: 1269: 145938
377946 1269: 1269: 145938
@@ @==>@@ @2@92?=9
< < <
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6? =9 96? 96?< 96?
96=? 96=? 96=? 968?
?69< ;68= ;68= 8=6
beral of the three. It is followed by the acid ratio, and the cash ratio.
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Li:uidit& Solven&
Ativit& Ratios
/ar+et Standin Ratios
)ro1ta%ilit& Ratio
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Co)-a"&
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er Pai"ts Asia" Pai"ts1231 1233 1235 1234 1231
86 86?; 86@ 86=; 86=8
96> 96;@ 96> 96 96?69
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1233
86@
96>=8@6=;
?@69<
?69>
8>6;
?69>
@6=<
68
>96>8
=9
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=98= =98 =98@
Asian )aints EBITDA 82@;6=@ 82?6@= 82;689 ?69> @=968
,ro"th Rate in Asian )aints =8 8= 8@
,ro"th Rate in Berer )aints == 8; 8
=98= =98 =98@
Asian )aints Revenue >289< 892
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=98= =98 -
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8/9/2019 Group2 FRA
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=98@9