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    Tarson Products (Woking Sheet - FRA)

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    RR Analyst
    The document provides financial information for a company across multiple years. It includes income statements, balance sheets, ratios and other metrics. Key highlights are revenue and profits increased each year from FY 2020 to FY 2022, with net profit reaching Rs. 100.7 crores in FY 2022. Total assets also increased substantially, from Rs. 295.9 crores in FY 2021 to Rs. 544.2 crores in FY 2022. Several profitability, liquidity and leverage ratios improved.

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    Tarson Products (Woking Sheet - FRA)

    Uploaded by

    RR Analyst
    27 views9 pages
    The document provides financial information for a company across multiple years. It includes income statements, balance sheets, ratios and other metrics. Key highlights are revenue and profits increased each year from FY 2020 to FY 2022, with net profit reaching Rs. 100.7 crores in FY 2022. Total assets also increased substantially, from Rs. 295.9 crores in FY 2021 to Rs. 544.2 crores in FY 2022. Several profitability, liquidity and leverage ratios improved.

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    The document provides financial information for a company across multiple years. It includes income statements, balance sheets, ratios and other metrics. Key highlights are revenue and profits increased each year from FY 2020 to FY 2022, with net profit reaching Rs. 100.7 crores in FY 2022. Total assets also increased substantially, from Rs. 295.9 crores in FY 2021 to Rs. 544.2 crores in FY 2022. Several profitability, liquidity and leverage ratios improved.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    27 views9 pages

    Tarson Products (Woking Sheet - FRA)

    Uploaded by

    RR Analyst
    The document provides financial information for a company across multiple years. It includes income statements, balance sheets, ratios and other metrics. Key highlights are revenue and profits increased each year from FY 2020 to FY 2022, with net profit reaching Rs. 100.7 crores in FY 2022. Total assets also increased substantially, from Rs. 295.9 crores in FY 2021 to Rs. 544.2 crores in FY 2022. Several profitability, liquidity and leverage ratios improved.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    You are on page 1of 9

    Note No.

    Partculars in ₹ Crores FY 2022 FY 2021 FY 2020


    1 Revenue from Operations 300.8 228.9 175.0
    2 Cost of Materials Consumed 69.6 44.9 38.0
    3 Purchase of Stock in Trade 10.5 11.5 11.8
    4 Changes in Inventories etc. -17.2 5.1 -4.2
    5 Cost of Goods Consumed 62.9 61.5 45.6
    6 Employee Benefit Expenses 31.4 24.4 20.4
    7 Cost of Goods Sold (CGS) 94.3 85.9 66.0
    8 Gross Profit 206.5 143.0 108.9
    9 Other Expenses (SGA) 53.8 39.5 40.0
    10 Total Operarting Expenses 148.1 125.5 106.0
    11 EBITDA 152.7 103.5 69.0
    12 Depricaiation & Amortisation 22.0 13.7 14.1
    13 EBIT (Operating Income) 130.8 89.8 54.9
    14 Add: Other Income 8.5 5.4 2.0
    15 Less: Finance Costs 4.2 2.7 6.1
    16 Profit Before Tax (PBT) 135.0 92.5 50.8
    17 Less: Tax Expenses 34.3 23.6 12.3
    18 Net Profit for the Year (PAT) 100.7 68.9 38.5

    FY 2022
    Common Size Statement FY 2022 FY 2021 % of Revenue
    Revenue from Operations 300.8 228.9 97.3%
    Other Income 8.5 5.4 2.7%
    Total Revenue 309.3 234.3 100.0%

    Cost of Goods Sold (CGS) 94.3 85.9 30.5%


    Other Expenses (SGA) 53.8 39.5 17.4%
    Finance Costs 4.2 2.7 1.4%
    Depriciation & Amortisation 22.0 13.7 7.1%
    Total Expenses 174.3 141.8 56.3%

    Profit Before Tax 135.0 92.5 43.7%


    Tax Expenses 34.3 23.6 11.1%
    Profit After Tax 100.7 68.9 32.6%
    FY 2019 FY 2018
    188.6 146.8
    42.0 32.1
    14.1 13.3
    -2.5 -4.4
    53.7 41.0
    16.2 10.9
    69.8 51.9
    118.8 95.0
    41.6 44.4
    111.4 96.2
    77.2 50.6
    14.6 13.2
    62.6 37.4
    1.6 1.1
    7.5 8.1
    56.7 30.4
    16.8 12.9
    39.9 17.5

    FY 2021
    % of Revenue Inference
    97.7% Down
    2.3% Up
    100.0% Up

    36.7% Down
    16.9% Up
    1.2% Up
    5.8% No Effect
    60.5% Down

    39.5% Up
    10.1% No Effect
    29.4% Up
    Partculars in ₹ Crores FY 2022 FY 2021
    Assets
    Non-Current Assets
    Property, Plant & Equipments 181.4 113.7
    Righ-of-use Assets 6.7 6.8
    Capital Work in Progress 32.2 21.5
    Intantagible Assets Under Developmet - 0.6
    Intangible Assets 0.7 -
    Financial Assets 5.9 3.1
    Tax Assets 2.5 2.4
    Other Non-Current Asset 70.3 35.1
    Total Non-Current Assets (I) 299.7 183.1

    Current Assets
    Inventories 82.4 46.7
    Financial Assets:
    1) Trade Receivables 65.2 47.0
    2) Cash & Cash Equivalents 77.4 2.3
    3) Bank Balances other than Cash Equivalents 8.4 0.8
    4) Other Financial Assets 0.1 0.0
    Other Current Assets 11.1 15.9
    Total Current Assets (II) 244.5 112.8
    Total Assets (I+II) 544.2 295.9

    Equity & Liabilities


    Owner's Equity
    Equity Share Capital 10.6 0.2
    Reserves & Surplus 479.2 244.1
    Total Owner's Equity (III) 489.8 244.3

    Liabilities
    Non-Current Liabilities
    Borrowings 9.3 3.3
    Lease Liabilities 0.1 0.0
    Other Financial Liabilities 0.1 0.1
    Deferred Tax Liability 4.4 3.3
    Other Non-Current Liabilities 5.6 3.2
    Total Non-Current Liabilities (IV) 19.5 9.8

    Current Liabilities
    Borrowings 12.3 30.2
    Lease Liabilities 0.0 0.0
    Trade Payables 13.0 6.0
    Other Financial Liabilities 3.5 2.7
    Provisions 1.5 1.5
    Other Current Liabilities 4.7 1.4
    Total Current Liabilities (V) 34.9 41.8
    Total Liabilities (VI) 54.4 51.6

    Total Equity & Liabilities (III+VI) 544.2 295.9


    Profit Margins (%) FY 2022 FY 2021 FY 2020 FY 2019
    Gross Profit 68.6% 62.5% 62.3% 63.0%
    EBITDA 50.8% 45.2% 39.4% 40.9%
    Operating Profit (EBIT) 43.5% 39.2% 31.4% 33.2%
    Profit before Tax 43.7% 39.5% 28.7% 29.8%
    Net Profit Margin 32.6% 29.4% 21.7% 21.0%

    Earnings Per Share (EPS) FY 2022 FY 2021


    Net Profit (in ₹ Cr) 100.68 68.90
    No of Shares Outstanding (in Cr) 5.18 5.13
    EPS (Basic) in ₹ 19.46 13.43
    EPS (Dilluted) in ₹ 19.46 13.43
    Adjusted EPS (Post - IPO in 2021) - 13.31
    EPS Growth Rate (%) 46.12% Base

    Utilisation Ratios FY 2022 FY 2021


    Total Revenue 309.3 234.3
    Total Assets 544.2 295.9
    1) Asset Turnover 0.57 0.79

    Total Revenue 309.3 234.3


    Equity Capital 489.8 244.3
    Borrowings 21.6 33.5
    Total Invested Capital 511.4 277.8
    2) Invested Capital Turnover 0.60 0.84

    Total Revenue 309.3 234.3


    Total Equity 489.8 244.3
    3) Equity Capital Turnover 0.63 0.96

    Total Revenue 309.3 234.3


    Total Fixed Assets 221.0 142.5
    4) Fixed Asset Turnover 1.40 1.64

    Cash Conversion Cycle (CCC) FY 2022 FY 2021


    Accounts Receivables 65.2 47.0
    Sales Revenue 300.8 228.9
    Days Receivable (DR) 79 75
    Inventory 82.4 46.7
    Days Sales Inventory (DSI) 100 74
    Operating Cycle (DR + DSI) 179 149
    Accounts Payable 13.0 6.0
    Days Payable (DP) 50 25
    CCC (DR + DSI - DP) 129 124
    Particulars in Days

    Liquidity Ratios FY 2022 FY 2021


    Current Assets 244.5 112.8
    Current Liabilities 34.9 41.8
    Current Ratio 7.01 2.70
    Quick Assets (CA - Inventory) 162.1 66.1
    Current Liabilities 34.9 41.8
    Quick Ratio (Acid Test Ratio) 4.65 1.58
    FY 2018
    64.7%
    34.5%
    25.5%
    20.5%
    11.8%

    Du-Pont Analysis FY 2022 FY 2021


    PBT Margin 43.7% 39.5%
    Effective Tax Rate 25.4% 25.5%
    Tax Retention Rate (1-t) 74.6% 74.5%
    Asset Turnover 0.57 0.79
    Equity Multiplier 1.11 1.21
    Return on Equity (ROE) 20.6% 28.2%

    Return Ratios FY 2022 FY 2021


    EBIT (1-t) 97.5 66.9
    Total Assets 544.2 295.9
    Total Invested Capital 511.4 277.8
    Return on Assets (ROA) 17.9% 22.6%
    Return on Capital Employed (ROCE) 19.1% 24.1%

    Working Capital Effieciency FY 2022 FY 2021


    Inventories 82.4 46.7
    Trade Receivable 65.2 47.0
    Current Assets (A) 147.5 93.7
    Trade Payables 13.0 6.0
    Current Liabilities (B) 13.0 6.0
    Working Capital (A-B) 134.6 87.8

    WC/Total Assets 24.7% 29.7%

    Solvency Ratios FY 2022 FY 2021


    Total Debt 54.4 51.6
    Total Equity 489.8 244.3
    Debt/Equity Ratio 0.11 0.21
    Finance Cost 4.2 2.7
    EBIT 130.8 89.8
    Interest Coverage Ratio (x) 31.1 33.0

    Cash Flow Management FY 2022 FY 2021


    Cash Flow from Operations 83.5 68.2
    Profit After Tax 100.7 68.9
    Quality of Earnings (CFO/PAT) 0.83 0.99
    Capex 131.87 64.16
    CFO/Capex 0.63 1.06
    Total Liabilities 54.373 51.583
    CFO/Total Liabilities 1.54 1.32
    Ratios in number of times
    Partculars in ₹ Crores FY 2022 FY 2021
    Net Cash generated from Operating Activities 83.47 68.15
    Net Cash used in Investing Activities -137.94 -63.91
    Net Cash used in Financing Activities 129.57 -27.22
    Cash & Cash Equivalents at the end of the Year 75.1 -22.98

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