Finance >>Profit & Loss IND>>Crompton Greaves Consumer Electricals Ltd

Year 202203 202103 202003 201903

Revenue From Operations 5,373.20 4,749.95 4,511.97 4,478.91

Less: Excise Duty 0 0 0 0

Revenue From Operations(Net) 5,373.20 4,749.95 4,511.97 4,478.91

Other Income 79.9 75.63 58.87 48.26

Total Revenue 5,453.10 4,825.58 4,570.84 4,527.17

EXPENSES:
Cost of Material Consumed 1,193.91 985.44 979.46 1,056.49
Internally Manufactured Intermediates or
Components Consumed 0 0 0 0
Purchases of Stock-in-Trade 2,456.65 2,283.20 2,211.85 2,058.62

Changes in Inventories of Finished Goods,

Work-in-Progress and Stock-in-Trade 39.45 -38.2 -126.29 -23.29
Employee Benefits / Salaries & other Staff
Cost 362.39 336.58 310.95 291.88
Finance Cost 35.31 42.91 40.67 59.6
Depreciation and Amortization 42.29 29.69 26.79 12.89
Other Expenses 559.95 478.24 539.14 509.42

Total Expenses 4,689.95 4,117.86 3,982.57 3,965.61

Profit Before Exceptional Items and Tax 763.15 707.72 588.27 561.56
Exceptional Items Before Tax 0 0 0 0

Profit Before Extraordinary Items and Tax 763.15 707.72 588.27 561.56
Prior Year Adjustments 0 0 0 0

Other Adjustments Before Tax 0 0 0 0

Extraordinary Items Before Tax 0 0 0 0

Profit Before Tax 763.15 707.72 588.27 561.56

Tax Expenses 169.67 102.98 93.57 159.04

Current Tax 156.27 188.05 83.81 171.12

Deferred Tax 9.43 -8.38 9.76 -12.08

Other Tax Adjustments 3.97 -76.69 0 0

Current Tax - MAT / MAT Credit

Entitlement 0 0 0 0

Fringe Benefits Tax 0 0 0 0

Provision for Wealth Tax 0 0 0 0

Adjust for Previous Year 3.97 -76.69 0 0
Others 3.97 -76.69 0 0

Profit After Tax 593.48 604.74 494.7 402.52

Pre-acquisition Profit 0 0 0 0

Profit After Pre-acquisition Profit 593.48 604.74 494.7 402.52

Extraordinary Items After Tax 0 0 0 0

Profit/(Loss) for the period from

Continuing Operations 593.48 604.74 494.7 402.52

Discontinued Operations 0 0 0 0

Profit / (Loss) from Discontinuing

Operations 0 0 0 0
Tax Expense of Discontinuing Operations 0 0 0 0

Accounting Changes 0 0 0 0

Profit Attributable to Shareholders 593.48 604.74 494.7 402.52

Adjustments to Net Income 0 0 0 0

Interim Preference Dividend 0 0 0 0

Proposed / Final Preference Dividend 0 0 0 0

Prior Year Preference Dividend Paid 0 0 0 0

Preference Dividend 0 0 0 0

Preference Dividend Tax 0 0 0 0

Profit Attributable to Ordinary

Shareholders 593.48 604.74 494.7 402.52
Others 3.97 -76.69 0 0
Transfer from Reserves 0 0 0 0

Unappropriated Profits Brought Forward 0 0 0 0

Profits Available for Appropriation 593.48 604.74 494.7 402.52
Dividend 0 0 0 0
Transfer to Reserves 0 0 0 0

Dividend Tax 0 0 0 0

Capitalization for Bonus Issue 0 0 0 0

Unappropriated Profits Carried Forward 593.48 604.74 494.7 402.52

Other Comprehensive Income :

Other Comprehensive Income That Will
Not Be Reclassified to Profit Or Loss 2.05 2.19 -2.15 0.52
Other Comprehensive Income That Will Be
Reclassified to Profit Or Loss : 0 0 0 0
Other Comprehensive Income no
Specification : 0 0 0 0

Non-Controlling Interests 0 0 0 0

Total Comprehensive Income for the Year 595.53 606.93 492.55 403.04

Earning Per Share - Basic 9.45 9.64 7.89 6.42

Earning Per Share - Diluted 9.41 9.56 7.83 6.38

Dividend Per Share

Interim 1 0 3 0 0
Interim 2 0 0 0 0
Interim 3 0 0 0 0
Interim 4 0 0 0 0
Special 0 0 0 0
Final 2.5 2.5 0 2
Total Dividend Per Share 2.5 5.5 0 2

Dividend Percentage
Interim 1 0 3 0 0
Interim 2 0 0 0 0
Interim 3 0 0 0 0
Interim 4 0 0 0 0
Special 0 0 0 0
Final 2.5 2.5 0 2

Total Dividend Percentage 125 275 0 100

Total Dividend 158.35 345.23 0 125.4

Preference Dividend 0 0 0 0

Weighted Average Number of Shares in

Issue - Basic 62.82 62.74 62.71 62.68

Weighted Average Number of Shares in

Issue - Diluted 63.1 63.27 63.2 63.07

Interim Dividend Amount 0 188.31 0 0

Final Dividend Amount 158.35 156.92 0 125.4

Special Dividend Amount 0 0 0 0

Dividend Amount Calculated 0 0 0 0

Other Dividend Amount 0 0 0 0

 Finance >>Balance Sheet IND>>Crompton Greaves Consumer Electricals Ltd
Year 202203 202103 202003 201903
ASSETS

Non-Current Assets:

Fixed Assets 1,106.49 925.85 928.87 864.13

Property, Plant and Equipment 215.2 97.43 125.06 78.55
Capital Work in Progress 7.5 10.86 19.9 0.98
Intangible Assets 814.44 782.23 783.91 784.6

Intangible Assets under Development 0 0 0 0

Fixed Assets Held For Sale 0 0 0 0

Lease Adjustment 0 0 0 0

Biological Assets other than Bearer Plants 0 0 0 0

Non-current Investments
Investment Properties 0 0 0 0
Investments in Subsidiaries, Associates
and Joint venture 1,407.17 14.2 14.2 14.2

Financial Assets :
Investments of Life Insurance Business 0 0 0 0
Investments - Long-term 0 0 0 0
Loans - Long - Term 0 0 0 0
Others Financial Assets - Long-term 12.02 11.39 7.82 9.95
Non Current Tax Assets - Long - Term 13.83 2.03 0 0

Insurance Related Assets 0 0 0 0

Other Non-current Assets 29.94 20.09 22.79 15.45
Deferred Tax Assets (Net) 48.14 58.26 50.62 59.65

Total Reported Non-current Assets 2,617.59 1,031.82 1,024.30 963.38

Current Assets:

Inventories 511.35 517.77 463.61 352.38

Biological Assets other than Bearer Plants 0 0 0 0

Financial Assets :
Current Investments 610.65 761.07 539.58 529.98
Trade Receivables 512.53 452.36 458.71 565.98
Cash and Cash Equivalents 170.09 252.99 22.97 116.34
Bank Balances Other Than Cash and Cash
Equivalents 733.69 341.53 24.09 26.07
Loans - Short-term 0 0 0 0
Others Financial Assets - Short-term 14.6 8.38 13.72 12.86
Current Tax Assets - Short-term 22 18.02 78.82 18.09
Insurance Related Assets 0 0 0 0
Other Current Assets 133.6 160.05 118.24 84.72
Assets Classified as Held for Sale 0 0 0 0

Total Current Assets 2,708.51 2,512.17 1,719.74 1,706.42

Foreign Currency Monetary Item

Translation Difference Account 0 0 0 0

Regulatory Deferral Account - Debit

Balance 0 0 0 0

Other Assets Excluding Non-Current and

Current Assets 0 0 0 0

Total Non-Current and Other Assets 2,617.59 1,031.82 1,024.30 963.38

Total Assets 5,326.10 3,543.99 2,744.04 2,669.80

EQUITY AND LIABILITIES

Share Capital 126.68 125.54 125.46 125.4

Number of Equity Shares - Bought Back

during the Current period 0 0 0 0

Number of Total Bonus Shares Issued upto

Current period 0 0 0 0

Number of Equity Shares - Paid Up 63.34 62.77 62.73 62.7

Paid Up Capital 126.68 125.54 125.46 125.4

Treasury Shares 0 0 0 0

Number of Bonus Shares Issued During the

Current Period. 0 0 0 0

Number of Shares Splitted During the

Current Period. 0 0 0 0

Other Equity 2,328.98 1,793.45 1,342.34 973.08

Money Received Against Share Warrants 0 0 0 0

Employee Stock Options / Others 0 0 0 0

Share Application Money Pending
Allotment 0 0 0 0

Total Stockholders’ Equity 2,455.66 1,918.99 1,467.80 1,098.48

Total Equity 2,455.66 1,918.99 1,467.80 1,098.48

Non-Current Liabilities:
Long Term Borrowings 0 298.79 179.72 349.26
Others Financial Liabilities - Long-term 0 0 0 0
Non Current Tax Liabilities - Long-term 0 0 0 0
Long-term Provisions 109.55 112.4 19.11 17.29
Deferred Tax Liabilities (Net) 0 0 0 0
Insurance Related Liabilities 0 0 0 0
Other Non-Current Liabilities 0 0 0 0

Total Reported Non-current Liabilities 153.09 435.07 198.83 366.55

Current Liabilities:

Short Term Borrowings 1,405.38 0 0 0

Trade Payables 860.35 791.05 637.23 664.17
Others Financial Liabilities - Short-term 188.92 238.11 217.14 365.69
Current Tax Liabilities - Short-term 0 0 0 0
Provisions 113.72 96.88 164.77 151.81
Insurance Related Liabilities 0 0 0 0
Other Current Liabilities 115.35 48.44 58.27 23.1
Liabilities Directly Associated with Assets
Classified as Held for Sale 0 0 0 0

Total Current Liabilities 2,717.35 1,189.93 1,077.41 1,204.77

Foreign Currency Monetary Item
Translation Difference Account 0 0 0 0

Hybrid Perpetual Securities 0 0 0 0

Regulatory Deferral Account - Credit

Balance 0 0 0 0

Other Liabilities Excluding Equity, Non-

Current and Current Liabilities 0 0 0 0

Total Equity and Liabilities 5,326.10 3,543.99 2,744.04 2,669.80

Contingent Liabilities and Commitments

(to the Extent Not Provided for) 183.29 178.14 138.1 74.69

Book Value of Share 38.77 30.57 23.4 17.52

Finance >>Cash Flow (Standalone)>>Crompton Greaves Consumer Electricals Ltd(Curr. Rs in )

Year 202203 202103 202003 201903
Cash Flow Summary
Cash and Cash Equivalents at Beginning of
the year 252.99 22.97 116.34 172.49
Net Cash from Operating Activities 730.19 814.92 421.07 301.44
Net Cash Used in Investing Activities -1,720.43 -488.73 -1.67 -171.44
Net Cash Used in Financing Activities 907.34 -96.17 -512.77 -186.15

Net Inc/(Dec) in Cash and Cash Equivalent -82.9 230.02 -93.37 -56.15
Cash and Cash Equivalents at End of the
year 170.09 252.99 22.97 116.34
es Consumer Electricals Ltd
201803 201703
4,105.12 4,016.67

25.46 115.78

4,079.66 3,900.89
30.75 19.49

4,110.41 3,920.38

875.79 826.43

0 0
1,938.55 1,929.59

-14.79 -22.53

282.65 232.2
63.74 65.53
12.61 11.04
466.42 450.56

3,624.97 3,492.82

485.44 427.56
0 -2.52

485.44 425.04
0 0

0 0
0 0

485.44 425.04

161.65 141.87
 181.8 153.77

-20.15 -11.9

0 0

0 0

0 0

0 0
0 0
0 0

323.79 283.17

0 0

323.79 283.17
0 0

323.79 283.17

0 0

0 0
 0 0

0 0

323.79 283.17

0 0

0 0

0 0

0 0

0 0

0 0

323.79 283.17
0 0
0 0

0 0
323.79 283.17
0 0
0 0

0 0

0 0

323.79 283.17

3.35 -2.73

0 0

0 0

0 0

327.14 280.44

5.17 4.52

5.14 4.51

0 0
0 0
0 0
0 0
0 0
1.75 1.5
 1.75 1.5

0 0
0 0
0 0
0 0
0 0
1.75 1.5

87.5 75

109.69 94.01

0 0

62.68 62.67

62.93 62.72

0 0

109.69 94.01

0 0

0 0

0 0
es Consumer Electricals Ltd
201803 201703 201603 201503

862.19 861.56 858.08 0

76 75.76 75.77 0
0.61 0.05 0.07 0
785.58 785.75 782.24 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0- -

0 0- -

0 0- -

0 0- -
0 0- -
0 0- -
12.93 12.43 - -
0 0- -

0 0- -
14.68 6.36 - -
47.85 29.48 4.32 0.99

937.65 909.83 880.22 0.99

 303.24 273.35 209.98 0

0 0- -

367.58 318.87 0 0
553.64 472.82 416.51 0
172.49 65.6 - -

4.89 4.14 - -
0 0- -
13.73 13.84 - -
0 0- -
0 0- -
71.77 54.85 - -
0 0- -

1,487.34 1,203.47 772.83 0.05

0 0 0 0

0 0- -

0 0 0 0

937.65 909.83 880.22 0.99

2,424.99 2,113.30 1,653.05 1.04

125.36 125.35 125.35 0.05

0 0 0 0

0 0 0 0

62.68 62.67 62.67 0.03

125.36 125.35 125.35 0.05

0 0 0 0

0 0 0 0

0 0 0 0

664.14 392.4 103.37 -1.87

0 0 0 0

0 0 0 0
 0 0 0 0

789.5 517.75 228.72 -1.82

789.5 517.75 228.72 -1.82

648.55 647.84 507.21 0

0 0- -
0 0- -
17.48 17.55 - -
0 0 0 0
0 0- -
0 0- -

666.03 665.39 521.76 0

0 0 10 0
768.23 712.78 664.1 0
63.95 63.76 - -
10.14 9.58 - -
97.56 77.58 - -
0 0- -
29.58 66.46 - -

0 0- -

969.46 930.16 902.57 2.86

 0 0 0 0

0 0 0 0

0 0- -

0 0 0 0

2,424.99 2,113.30 1,653.05 1.04

60.35 47.02 7.54 0

12.6 8.26 3.65 -72.8

onsumer Electricals Ltd(Curr. Rs in )

201803 201703 201603 201503

65.6 89.77 0.05 0

315.41 312.56 175.71 0
 -33.05 -319.26 2.44 0
-175.47 -17.48 -88.31 0.05

106.89 -24.18 89.84 0.05

172.49 65.59 89.89 0.05

 Income Statement of Crompton Ltd Standalone (Crores)
Year 202203 202103 202003 201903

Revenue From Operations(Net) 5,373.20 4,749.95 4,511.97 4,478.91

Other Income 79.9 75.63 58.87 48.26

Total Revenue 5,453.10 4,825.58 4,570.84 4,527.17

Cost of Goods Sold 3,690.01 3,230.44 3,065.02 3,091.82

Cost of Material Consumed 1,193.91 985.44 979.46 1,056.49

Purchases of Stock-in-Trade 2,456.65 2,283.20 2,211.85 2,058.62

Changes in Inventories of Finished Goods, Work-in-Progress
and Stock-in-Trade 39.45 -38.2 -126.29 -23.29

Gross Profit 1,683.19 1,519.51 1,446.95 1,387.09

Total expenses 922.34 814.82 850.09 801.30
Employee Benefits / Salaries & other Staff Cost 362.39 336.58 310.95 291.88
Other Expenses 559.95 478.24 539.14 509.42
EBIDTA 760.85 704.69 596.86 585.79
Depreciation and Amortization 42.29 29.69 26.79 12.89
PBIT 718.56 675.00 570.07 572.90
Finance Cost 35.31 42.91 40.67 59.6

Exceptional Item before Tax 0 0 0 0

Profit Before Tax 763.15 707.72 588.27 561.56

Tax Expenses 165.7 179.67 93.57 159.04

Current Tax 156.27 188.05 83.81 171.12
Deferred Tax 9.43 -8.38 9.76 -12.08

Profit After Tax 597.45 528.05 494.70 402.52

Profit Attributable to Ordinary Shareholders 597.45 528.05 494.70 402.52

Other Comprehensive Income :
Other Comprehensive Income 0 0 0 0
Total Comprehensive Income for the Year 597.45 528.05 494.70 402.52

Earning Per Share - Basic 9.51 8.42 7.89 6.42

Total Dividend Per Share 2.5 5.5 0 2
Weighted Average Number of Shares in Issue - Basic 62.82 62.74 62.71 62.68
MPS 372.9 393.25 207 231.6
NIFTY 17670 14867 8083 11623
Tax Rate 0.22 0.25 0.16 0.28
BVPS 39.09 30.59 23.41 17.53
CFO/Share 4.02722063 0.36611412 1.85520651 2.75191449
 Balance Sheet of Crompton Ltd Standalone
Year 202203 202103 202003 201903
ASSETS
Non-Current Assets:
Fixed Assets 1,037.14 890.52 928.87 864.13
Property, Plant and Equipment 215.2 97.43 125.06 78.55
Capital Work in Progress 7.5 10.86 19.9 0.98
Intangible Assets 814.44 782.23 783.91 784.6
Non-current Investments 1433.02 27.62 22.02 24.15
Investment Properties 0 0 0 0

Investments in Subsidiaries, Associates and Joint venture 1,407.17 14.2 14.2 14.2
Investments - Long-term 0 0 0 0
Loans - Long - Term 0 0 0 0
Others Financial Assets - Long-term 12.02 11.39 7.82 9.95
Non Current Tax Assets - Long - Term 13.83 2.03 0 0
Other Non-current Assets 29.94 20.09 22.79 15.45
Deferred Tax Assets (Net) 48.14 58.26 50.62 59.65
Total Reported Non-current Assets 2,548.24 996.49 1,024.30 963.38

Current Investments 610.65 761.07 539.58 529.98

Inventories 511.35 517.77 463.61 352.38
Trade Receivables 512.53 452.36 458.71 565.98
Cash and Cash Equivalents 170.09 252.99 22.97 116.34
Bank Balances Other Than Cash and Cash Equivalents 733.69 341.53 24.09 26.07
Loans - Short-term 0 0 0 0
Others Financial Assets - Short-term 14.6 8.38 13.72 12.86
Other Current Assets 133.6 160.05 118.24 84.72
Total Current Assets 2,686.51 2,494.15 1,640.92 1,688.33
TOTAL ASSETS 5,234.75 3,490.64 2,665.22 2,651.71

EQUITY AND LIABILITIES

Shareholder's Fund 2,455.66 1,918.99 1,467.80 1,098.48
Share Capital 126.68 125.54 125.46 125.4
Other Equity 2,328.98 1,793.45 1,342.34 973.08
Non-Current Liabilities: 0 298.79 179.72 349.26
Long Term Borrowings 0 298.79 179.72 349.26
Others Financial Liabilities - Long-term 0 0 0 0
Deferred Tax Liabilities (Net) 0 0 0 0
Other Non-Current Liabilities 0 0 0 0

Current Liabilities: 2683.72 1174.48 1077.41 1204.77

Short Term Borrowings 1,405.38 0 0 0
Trade Payables 860.35 791.05 637.23 664.17
Others Financial Liabilities - Short-term 188.92 238.11 217.14 365.69
Current Tax Liabilities - Short-term 0 0 0 0
Provisions 113.72 96.88 164.77 151.81
 Other Current Liabilities 115.35 48.44 58.27 23.1
Total Equity and Liabilities 5,139.38 3,392.26 2,724.93 2,652.51
Contingent Liabilities 183.29 178.14 138.1 74.69
Book Value of Share 39.09 30.59 23.41 17.53
Net Working Capital 2,551.03 2,316.16 1,587.81 1,446.94

PERFORMANCE ANALYSIS

LIQUIDITY RATIO 2022 2021 2020 2019

Current ratio 1.00 2.12 1.52 1.40
Quick ratio 0.81 1.68 1.09 1.11
Cash ratio 0.34 0.51 0.06 0.13

ACTIVITY RATIOS 2022 2021 2020 2019

Inventory Turnover Ratio 7.17 6.58 7.51 9.43
Inventory Holding period 50.20 54.68 47.92 38.17
Debtors Turnover ratio 11.14 10.43 8.81 8.00
Debtor Collection Period 32.32 34.53 40.88 45.00
Fixed Asset Turnover 5.57 5.22 5.03 5.19
Working Capital Turnover 2.24 2.47 3.01 3.12
Net Operating Cycle -159.47 -135.99 -123.02 -167.33
Creditors Payment Period 242.00 225.20 211.82 250.49
Creditors Turnover ratio 1.49 1.60 1.70 1.44

PROFITABILITY RATIO 2022 2021 2020 2019

NET PROFIT MARGIN 11% 11% 11% 9%
Return on Capital {ROC} 26% 27% 32% 28%
Return on Equity {ROE} 41% 31% 39% 43%
Gross Profit Margin 31% 31% 32% 31%
Operating Profit Margin 13% 14% 13% 13%
Net Profit Margin 11% 11% 11% 9%
Return on Assets 14% 17% 19% 16%

SOLVENCY RATIOS 2022 2021 2020 2019

Total Debt/ Total Asset 0.51 299.13 180.12 349.71
Total Debt/Equity 1.09 299.13 1077.53 350.36
Long Term Debt/equity 0.00 0.12 0.32 0.32
Financial leverage Ratio 2.13 1.82 1.82 2.41
Total Debt/EBIDTA 3.53 2.09 2.11 2.65
Long Term Debt/EBIDTA 0.00 0.42 0.30 0.60
Intrest Coverage Ratio 20.35 15.73 14.02 9.61

DUPONT ANALYSIS 2022 2021 2020 2019

ROE 0.27 0.31 0.39 0.43
ROA (PAT/TOTAL ASSETS) 14% 17% 39% 16%
Financial Leverage (Asset/Net Worth) 1.99 1.82 2.07 2.69

2 Step Du Pont 2022 2021 2020 2019

Net Profit margin(PAT/Sales) 11% 11% 11% 9%
Asset TO ratio (Revenue/Total Assets) 2.49 2.85 3.56 4.80

3 Point Du Pont Analysis 2022 2021 2020 2019

tax Burden (PAT/PBT) 0.54 0.57 0.80 1.15
Interest Burden (PBT/PBIT) 1.06 1.05 1.03 0.98
EBIT Margin(PBIT/Revenue) 13% 14% 12% 13%
5 Point Du Pont Analysis 38% 43% 76% 183%

VALUATION RATIO 2022 2021 2020 2019

P/E ratio 39.21 46.72 26.24 36.06
P/B 9.54 12.86 8.84 13.22
P/S 0.07 0.08 2.84 0.05
P/CFO 92.59 1074.12 111.58 84.16
 201803 202203 202103 202003 201903

4,079.66 13% 5% 1% 10%

30.75 6% 28% 22% 57%
4,110.41 13% 6% 1% 10%

2,799.55 14% 5% -1% 10%

875.79 21% 1% -7% 21%
1,938.55 8% 3% 7% 6%

-14.79 -203% -70% 442% 57%

1,280.11 11% 5% 4% 8%
749.07 13% -4% 6% 7%
282.65 8% 8% 7% 3%
466.42 17% -11% 6% 9%
531.04 8% 18% 2% 10%
12.61 42% 11% 108% 2%
518.43 6% 18% 0% 11%
63.74 -18% 6% -32% -6%
0 0% 0% 0% 0%
485.44 8% 20% 5% 16%
161.65 -8% 92% -41% -2%
181.8 -17% 124% -51% -6%
-20.15 -213% -186% -181% -40%
323.79 13% 7% 23% 24%

323.79 13% 7% 23% 24%

0 0% 0% 0% 0%
323.79 13% 7% 23% 24%
5.17 13% 7% 23% 24%
1.75 -55% 0% -100% 14%
62.68 0% 0% 0% 0%
230.85 -5% 90% -11% 0%
10113 19% 84% -30% 15%
0.33 -14% 60% -44% -15%
12.60 28% 31% 34% 39%
1.0465858 1000% -80% -33% 163%
201803 202203 202103 202003 201903

862.19 16% -4% 7% 0%

76 121% -22% 59% 3%
0.61 -31% -45% 1931% 61%
785.58 4% 0% 0% 0%
12.93 5088% 25% -9% 87%
0 0% 0% 0% 0%

0 9810% 0% 0% 0%
0 0% 0% 0% 0%
0 0% 0% 0% 0%
12.93 6% 46% -21% -23%
0 581% 0% 0% 0%
14.68 49% -12% 48% 5%
47.85 -17% 15% -15% 25%
937.65 156% -3% 6% 3%

367.58 -20% 41% 2% 44%

303.24 -1% 12% 32% 16%
553.64 13% -1% -19% 2%
172.49 -33% 1001% -80% -33%
4.89 115% 1318% -8% 433%
0 0% 0% 0% 0%
13.73 74% -39% 7% -6%
71.77 -17% 35% 40% 18%
1,487.34 8% 52% -3% 14%
2,424.99 50% 31% 1% 9%

789.50 28% 31% 34% 39%

125.36 1% 0% 0% 0%
664.14 30% 34% 38% 47%
648.55 -100% 66% -49% -46%
648.55 -100% 66% -49% -46%
0 0% 0% 0% 0%
0 0% 0% 0% 0%
0

969.46
0 0% 0% 0% 0%
768.23 9% 24% -4% -14%
63.95 -21% 10% -41% 472%
10.14 0% 0% 0% -100%
97.56 17% -41% 9% 56%
 29.58 138% -17% 152% -22%
2,407.51 52% 24% 3% 10%
60.35 3% 29% 85% 24%
12.60 28% 31% 34% 39%
1,455.53 10% 46% 10% -1%

2018
4.7
1.22
0.20

8%

31%
13%
8%

2018
648.95
970.28
0.82
3.07
3.05
1.22
8.13
 Income Statement of Crompton Ltd Standalone (Crores)
Year 202203 202103 202003 201903 201803

Revenue From Operations(Net) 5,373.20 4,749.95 4,511.97 4,478.91 4,079.66

Other Income 79.9 75.63 58.87 48.26 30.75
Total Revenue 5,453.10 4,825.58 4,570.84 4,527.17 4,110.41
Cost of Goods Sold 3,690.01 3,230.44 3,065.02 3,091.82 2,799.55
Cost of Material Consumed 1,193.91 985.44 979.46 1,056.49 875.79

Purchases of Stock-in-Trade 2,456.65 2,283.20 2,211.85 2,058.62 1,938.55

Changes in Inventories of Finished Goods,

Work-in-Progress and Stock-in-Trade 39.45 -38.2 -126.29 -23.29 -14.79
Gross Profit 1,683.19 1,519.51 1,446.95 1,387.09 1,280.11
Total expenses 922.34 814.82 850.09 801.30 749.07
Employee Benefits / Salaries & other Staff
Cost 362.39 336.58 310.95 291.88 282.65
Other Expenses 559.95 478.24 539.14 509.42 466.42
EBIDTA 760.85 704.69 596.86 585.79 531.04
Depreciation and Amortization 42.29 29.69 26.79 12.89 12.61
PBIT 718.56 675.00 570.07 572.90 518.43
Finance Cost 35.31 42.91 40.67 59.6 63.74
Exceptional Item before Tax 0 0 0 0 0
Profit Before Tax 763.15 707.72 588.27 561.56 485.44

Tax Expenses 165.7 179.67 93.57 159.04 161.65

Current Tax 156.27 188.05 83.81 171.12 181.8

Deferred Tax 9.43 -8.38 9.76 -12.08 -20.15

Profit After Tax 597.45 528.05 494.70 402.52 323.79

Profit Attributable to Ordinary

Shareholders 597.45 528.05 494.70 402.52 323.79

Other Comprehensive Income :

Other Comprehensive Income 0 0 0 0 0

Total Comprehensive Income for the Year 597.45 528.05 494.70 402.52 323.79

Earning Per Share - Basic 9.51 8.42 7.89 6.42 5.17

Total Dividend Per Share 2.5 5.5 0 2 1.75
Weighted Average Number of Shares in
Issue - Basic 62.82 62.74 62.71 62.68 62.68
MPS 372.9 393.25 207 231.6 230.85
NIFTY 17670 14867 8083 11623 10113
Tax Rate 0.22 0.25 0.16 0.28 0.33
BVPS 39.09 30.59 23.41 17.53 12.60
CFO/Share 4.027 0.366 1.855 2.752 1.047

Balance Sheet of Crompton Ltd Standalone

Year 202203 202103 202003 201903 201803
ASSETS
Non-Current Assets:
Fixed Assets 1,037.14 890.52 928.87 864.13 862.19
Property, Plant and Equipment 215.2 97.43 125.06 78.55 76
Capital Work in Progress 7.5 10.86 19.9 0.98 0.61
Intangible Assets 814.44 782.23 783.91 784.6 785.58
Non-current Investments 1433.02 27.62 22.02 24.15 12.93
Investment Properties 0 0 0 0 0
Investments in Subsidiaries, Associates
and Joint venture 1,407.17 14.2 14.2 14.2 0
Investments - Long-term 0 0 0 0 0
Loans - Long - Term 0 0 0 0 0
Others Financial Assets - Long-term 12.02 11.39 7.82 9.95 12.93
Non Current Tax Assets - Long - Term 13.83 2.03 0 0 0
Other Non-current Assets 29.94 20.09 22.79 15.45 14.68
Deferred Tax Assets (Net) 48.14 58.26 50.62 59.65 47.85
Total Reported Non-current Assets 2,548.24 996.49 1,024.30 963.38 937.65

Current Investments 610.65 761.07 539.58 529.98 367.58

Inventories 511.35 517.77 463.61 352.38 303.24
Trade Receivables 512.53 452.36 458.71 565.98 553.64
Cash and Cash Equivalents 170.09 252.99 22.97 116.34 172.49
Bank Balances Other Than Cash and Cash
Equivalents 733.69 341.53 24.09 26.07 4.89
Loans - Short-term 0 0 0 0 0
Others Financial Assets - Short-term 14.6 8.38 13.72 12.86 13.73
Other Current Assets 133.6 160.05 118.24 84.72 71.77
Total Current Assets 2,686.51 2,494.15 1,640.92 1,688.33 1,487.34
TOTAL ASSETS 5,234.75 3,490.64 2,665.22 2,651.71 2,424.99

EQUITY AND LIABILITIES

Shareholder's Fund 2,455.66 1,918.99 1,467.80 1,098.48 789.50
Share Capital 126.68 125.54 125.46 125.4 125.36
Other Equity 2,328.98 1,793.45 1,342.34 973.08 664.14
Non-Current Liabilities: 0 298.79 179.72 349.26 648.55
Long Term Borrowings 0 298.79 179.72 349.26 648.55
Others Financial Liabilities - Long-term 0 0 0 0 0
Deferred Tax Liabilities (Net) 0 0 0 0 0
Other Non-Current Liabilities 0 0 0 0 0

Current Liabilities: 2683.72 1174.48 1077.41 1204.77 969.46

 Short Term Borrowings 1,405.38 0 0 0 0
Trade Payables 860.35 791.05 637.23 664.17 768.23
Others Financial Liabilities - Short-term 188.92 238.11 217.14 365.69 63.95
Current Tax Liabilities - Short-term 0 0 0 0 10.14
Provisions 113.72 96.88 164.77 151.81 97.56
Other Current Liabilities 115.35 48.44 58.27 23.1 29.58
Total Equity and Liabilities 5,139.38 3,392.26 2,724.93 2,652.51 2,407.51
Contingent Liabilities 183.29 178.14 138.1 74.69 60.35
Book Value of Share 39.09 30.59 23.41 17.53 12.60
Net Working Capital 2,551.03 2,316.16 1,587.81 1,446.94 1,455.53
 TRENDS ANALYSIS

202203 202103 202003 201903 201803

Total revenue 132.67 117.40 111.20 110.14 100

PAT 184.52 163.08 152.78 124.32 100

Fixed Assets 120.29 103.29 107.73 100.23 100

MPS 161.53 170.35 89.67 100.32 100
NIFTY 174.73 147.01 79.93 114.93 100
 TREND ANALYSIS
200.00
180.00
160.00
140.00
120.00
100.00
80.00
60.00
40.00
20.00
0.00
202203 202103 202003 201903 201803

Total revenue PAT Fixed Assets

MPS NIFTY

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Editing this shape or saving this workbook into a different file format will
permanently break the chart.

Solvency Ratio
1200.00
1000.00
800.00
600.00
400.00
200.00
0.00
2022 2021 2020 2019 2018

Total Debt/ Total Asset Total Debt/Equity

Long Term Debt/equity Financial leverage Ratio
Total Debt/EBIDTA Long Term Debt/EBIDTA
600.00
400.00
200.00
0.00
2022 2021 2020 2019 2018

Total Debt/ Total Asset Total Debt/Equity

Long Term Debt/equity Financial leverage Ratio
Total Debt/EBIDTA Long Term Debt/EBIDTA
Intrest Coverage Ratio
 Liquidity Ratio
5.00
4.50
4.00
3.50
3.00
2.50
2.00
1.50
1.00
0.50
0.00
2022 2021 2020 2019 2018

Current ratio Quick ratio Cash ratio

Profitability Ratio
180%
160%
140%
120%
100%
80%
60%
40%
20%
0%
NET Return on Return on Gross Profit Operating Net Profit Return on
PROFIT Capital Equity Margin Profit Margin Assets
MARGIN {ROC} {ROE} Margin

2022 2021 2020 2019 Column F

 Income Statement of Crompton Ltd Standalone (Crores)
Year 202203 202103 202003 201903 201803

Revenue From Operations(Net) 5,373.20 4,749.95 4,511.97 4,478.91 4,079.66

Other Income 79.9 75.63 58.87 48.26 30.75
Total Revenue 5,453.10 4,825.58 4,570.84 4,527.17 4,110.41
Cost of Goods Sold 3,690.01 3,230.44 3,065.02 3,091.82 2,799.55
Cost of Material Consumed 1,193.91 985.44 979.46 1,056.49 875.79
Purchases of Stock-in-Trade 2,456.65 2,283.20 2,211.85 2,058.62 1,938.55
Changes in Inventories of Finished Goods, Work-in-
Progress and Stock-in-Trade 39.45 -38.2 -126.29 -23.29 -14.79
Gross Profit 1,683.19 1,519.51 1,446.95 1,387.09 1,280.11
Total expenses 922.34 814.82 850.09 801.30 749.07
Employee Benefits / Salaries & other Staff Cost 362.39 336.58 310.95 291.88 282.65
Other Expenses 559.95 478.24 539.14 509.42 466.42
EBIDTA 760.85 704.69 596.86 585.79 531.04
Depreciation and Amortization 42.29 29.69 26.79 12.89 12.61
PBIT 718.56 675.00 570.07 572.90 518.43
Finance Cost 35.31 42.91 40.67 59.6 63.74
Exceptional Item before Tax 0 0 0 0 0
Profit Before Tax 763.15 707.72 588.27 561.56 485.44

Tax Expenses 165.7 179.67 93.57 159.04 161.65

Current Tax 156.27 188.05 83.81 171.12 181.8
Deferred Tax 9.43 -8.38 9.76 -12.08 -20.15
Profit After Tax 597.45 528.05 494.70 402.52 323.79

Profit Attributable to Ordinary Shareholders 597.45 528.05 494.70 402.52 323.79

Other Comprehensive Income :

Other Comprehensive Income 0 0 0 0 0

Total Comprehensive Income for the Year 597.45 528.05 494.70 402.52 323.79

Earning Per Share - Basic 9.51 8.42 7.89 6.42 5.17

Total Dividend Per Share 2.5 5.5 0 2 1.75

Weighted Average Number of Shares in Issue - Basic 62.82 62.74 62.71 62.68 62.68
MPS 372.9 393.25 207 231.6 230.85
NIFTY 17670 14867 8083 11623 10113
Tax Rate 0.22 0.25 0.16 0.28 0.33
BVPS 39.09 30.59 23.41 17.53 12.60
CFO/Share 4.027221 0.366114 1.855207 2.751914 1.046586

Balance Sheet of Crompton Ltd Standalone

 Year 202203 202103 202003 201903 201803
ASSETS
Non-Current Assets:
Fixed Assets 1,037.14 890.52 928.87 864.13 862.19
Property, Plant and Equipment 215.2 97.43 125.06 78.55 76
Capital Work in Progress 7.5 10.86 19.9 0.98 0.61
Intangible Assets 814.44 782.23 783.91 784.6 785.58
Non-current Investments 1433.02 27.62 22.02 24.15 12.93
Investment Properties 0 0 0 0 0
Investments in Subsidiaries, Associates and Joint
venture 1,407.17 14.2 14.2 14.2 0
Investments - Long-term 0 0 0 0 0
Loans - Long - Term 0 0 0 0 0
Others Financial Assets - Long-term 12.02 11.39 7.82 9.95 12.93
Non Current Tax Assets - Long - Term 13.83 2.03 0 0 0
Other Non-current Assets 29.94 20.09 22.79 15.45 14.68
Deferred Tax Assets (Net) 48.14 58.26 50.62 59.65 47.85
Total Reported Non-current Assets 2,548.24 996.49 1,024.30 963.38 937.65

Current Investments 610.65 761.07 539.58 529.98 367.58

Inventories 511.35 517.77 463.61 352.38 303.24
Trade Receivables 512.53 452.36 458.71 565.98 553.64
Cash and Cash Equivalents 170.09 252.99 22.97 116.34 172.49

Bank Balances Other Than Cash and Cash Equivalents 733.69 341.53 24.09 26.07 4.89
Loans - Short-term 0 0 0 0 0
Others Financial Assets - Short-term 14.6 8.38 13.72 12.86 13.73
Other Current Assets 133.6 160.05 118.24 84.72 71.77
Total Current Assets 2,686.51 2,494.15 1,640.92 1,688.33 1,487.34
TOTAL ASSETS 5,234.75 3,490.64 2,665.22 2,651.71 2,424.99

EQUITY AND LIABILITIES

Shareholder's Fund 2,455.66 1,918.99 1,467.80 1,098.48 789.50
Share Capital 126.68 125.54 125.46 125.4 125.36
Other Equity 2,328.98 1,793.45 1,342.34 973.08 664.14
Non-Current Liabilities: 0 298.79 179.72 349.26 648.55
Long Term Borrowings 0 298.79 179.72 349.26 648.55
Others Financial Liabilities - Long-term 0 0 0 0 0
Deferred Tax Liabilities (Net) 0 0 0 0 0
Other Non-Current Liabilities 0 0 0 0 0

Current Liabilities: 2683.72 1174.48 1077.41 1204.77 969.46

Short Term Borrowings 1,405.38 0 0 0 0
Trade Payables 860.35 791.05 637.23 664.17 768.23
Others Financial Liabilities - Short-term 188.92 238.11 217.14 365.69 63.95
Current Tax Liabilities - Short-term 0 0 0 0 10.14
Provisions 113.72 96.88 164.77 151.81 97.56
Other Current Liabilities 115.35 48.44 58.27 23.1 29.58
Total Equity and Liabilities 5,139.38 3,392.26 2,724.93 2,652.51 2,407.51
Contingent Liabilities 183.29 178.14 138.1 74.69 60.35
Book Value of Share 39.09 30.59 23.41 17.53 12.60
Net Working Capital 2,551.03 2,316.16 1,587.81 1,446.94 1,455.53
202203 202103 202003 201903 201803

100.00 100.00 100.00 100.00 100.00

67.67 66.94 67.06 68.29 68.11

30.87 31.49 31.66 30.64 31.14

16.91 16.89 18.60 17.70 18.22
6.65 6.97 6.80 6.45 6.88
10.27 9.91 11.80 11.25 11.35
13.95 14.60 13.06 12.94 12.92
0.78 0.62 0.59 0.28 0.31
13.18 13.99 12.47 12.65 12.61

3.04 3.72 2.05 3.51 3.93

2.87 3.90 1.83 3.78 4.42
0.17 -0.17 0.21 -0.27 -0.49
10.96 10.94 10.82 8.89 7.88
202203 202103 202003 201903 201803

19.81 25.51 34.85 32.59 35.55

4.11 2.79 4.69 2.96 3.13
0.14 0.31 0.75 0.04 0.03
15.56 22.41 29.41 29.59 32.40
27.38 0.79 0.83 0.91 0.53
0.00 0.00 0.00 0.00 0.00

26.88 0.41 0.53 0.54 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.23 0.33 0.29 0.38 0.53
0.26 0.06 0.00 0.00 0.00
0.57 0.58 0.86 0.58 0.61
0.92 1.67 1.90 2.25 1.97
48.68 28.55 38.43 36.33 38.67

11.67 21.80 20.25 19.99 15.16

9.77 14.83 17.39 13.29 12.50
9.79 12.96 17.21 21.34 22.83
3.25 7.25 0.86 4.39 7.11

14.02 9.78 0.90 0.98 0.20

0.00 0.00 0.00 0.00 0.00
0.28 0.24 0.51 0.48 0.57
2.55 4.59 4.44 3.19 2.96
51.32 71.45 61.57 63.67 61.33
100.00 100.00 100.00 100.00 100.00

46.91 54.98 55.07 41.43 32.56

2.42 3.60 4.71 4.73 5.17
44.49 51.38 50.37 36.70 27.39
0.00 8.56 6.74 13.17 26.74
0.00 8.56 6.74 13.17 26.74
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

51.27 33.65 40.42 45.43 39.98

26.85 0.00 0.00 0.00 0.00
16.44 22.66 23.91 25.05 31.68
3.61 6.82 8.15 13.79 2.64
0.00 0.00 0.00 0.00 0.42
2.17 2.78 6.18 5.72 4.02
2.20 1.39 2.19 0.87 1.22
98.18 97.18 5.18 100.03 99.28
3.50 5.10 5.18 2.82 2.49