3

Particulars
Revenue From Operations [Net]

Total Expenses
Finance Costs
Other Expenses
CGS
GP
GPM in %
5 Year Average
D&A
EBITDA
EBITDA/GP
5 Year Average
EBIT
EBIT/EBITDA
5 Year Average
EBT
EBT/EBIT
5 Year Average
Profit/Loss Before Tax
Total Tax Expenses
Tax(Adjusted EBT)
PAT or EAT
PAT/EBT
5 Year Average
Total Assets
Asset Turn
5 Year Average
Total Shareholders Funds
Minority Interest
Net Op Revenue/IC(LTD+OE)
Owners’ Equity
EM
5 Year Average
Du Pont ROE
5 Year Average
Tax Rate
1-T
5 Year Average
Long Term Borrowings
IC
IC Turn
5 Year Average
Dupont ROC %
Cost Of Materials Consumed
Purchase Of Stock-In Trade
Changes In Inventories Of FG,WIP
And Stock-In Trade
Employee Benefit Expenses
Cost of material %
Purchase of stock
in trade %
Ch in inv of
FG/WIP %
Employee Benefit
Expenses %
Finance Costs
D&A expense
Other Expenses
Total Expenses(excluding Tax)
Trade Receivables
DR(TR/Net Op Revenue)*365
5 Year Average
Inventories
DI(Inventories/CGS)*365
5 Year Average
Trade Payables
DP
5 Year Average
CCC
Total Current Assets
Total Current Liabilities
WC
WC Turn
5 Year Average
CR= CA/CL
5 Year Average
Monetary CA
Quick Ratio
5 Year Average
Current Tax
Projected
Cash
Expenses
Cash Burn
5 Year Average
D/E (LT/OE)
5 Year Average
Short Term Borrowings
Total Debt
D/E (Total Debt/OE)
5 Year Average
Interest
Cover
5 Year Average
Total Assets
WC/TA
Reserves and Surplus
RE/TA
EBIT/TA
Sales/TA
MV of Equity
BV of Debt
P/E
Profit/Loss For The Period
MV of Equity/BV of Debt
Z-Score
5 Year Average
Tangible Assets
Intangible Assets
Capital Work-In-Progress
Delta Net Capex
Net change in WC
Gross Capex
CFO
CFO to Capex
5 Year Average
CFO/Total Debt
5 Year Average
CFO/Net Income
5 Year Average
CFO/CL
5 Year Average
%Change in EBIT
% Change in Op Rev
DOL(%Change in EBIT/% Change in
4 Year Average
% Change in PBT
4 Year Average
DFL(% Change in PBT/%Change in EB
4 Year Average
DCL
4 Year Average
ROA
(Sales- CGS)/Sales
D&A/(D&A+PPE)
(CL+LTD)/TA
Mar 23 Mar-22 Mar-21 Mar-20 Mar-19
10,554.20 9,654.70 8,097.90 9,277.90 9,282.10
9,581.10 8,496.10 7,565.30 8,250.40 8,399.10
103.9 88 187.6 212 237.2
2,520.60 2,159.70 2,066.60 2,194.20 2,654.00
6,956.60 6,248.40 5,311.10 5,844.20 5,507.90
3,597.60 3,406.30 2,786.80 3,433.70 3,774.20
34.09 35.28 34.41 37.01 40.66
36.29
282.5 303.8 299.1 285.3 214.7
1,359.50 1,550.40 1,019.30 1,524.80 1,334.90
0.38 0.46 0.37 0.44 0.35
0.40
1,077.00 1,246.60 720.20 1,239.50 1,120.20
0.79 0.80 0.71 0.81 0.84
0.79
973.10 1,158.60 532.60 1,027.50 883.00
0.90 0.93 0.74 0.83 0.79
0.84
1,280.00 1,086.60 541.3 1,163.60 1,013.50
152.8 276 177.9 539.7 328.1
116.16 294.29 175.04 476.57 285.85
820.30 882.60 354.70 487.80 554.90
0.84 0.76 0.67 0.47 0.63
0.67
9,761.50 8,911.30 8,537.00 8,851.30 9,108.90
1.08 1.08 0.95 1.05 1.02
1.04
5,999.50 4,953.70 4,119.80 3,728.00 3,090.30
0 -78.9 -60.9 -41.3 -3.1
1.8 2.0 2.0 2.5 2.4
5,999.50 4,874.80 4,058.90 3,686.70 3,087.20
1.63 1.83 2.10 2.40 2.95
2.18
13.67 18.11 8.74 13.23 17.97
14.34
0.12 0.25 0.33 0.46 0.32
0.88 0.75 0.67 0.54 0.68
0.70
0.3 0.9 2.2 14.7 780.4
5,999.80 4,875.70 4,061.10 3,701.40 3,867.60
1.76 1.98 1.99 2.51 2.40
2.13
15.8 19.1 11.9 18.0 19.6
5,337.00 4,796.90 3,973.10 4,639.80 4,254.50
864.2 577.3 349.4 290.7 283.2
-137.1 -82.7 133.1 98.4 65.7
610 653.1 556.4 530 689.8
50.57 49.68 49.06 50.01 45.84
8.19 5.98 4.31 3.13 3.05
-1.30 -0.86 1.64 1.06 0.71
5.78 6.76 6.87 5.71 7.43

0.98 0.91 2.32 2.28 2.56
2.68 3.15 3.69 3.08 2.31
23.88 22.37 25.52 23.65 28.59
89.33 85.14 91.23 83.11 86.95
2,434.00 2,373.60 2,187.20 2,283.50 2,542.50
84.2 89.7 98.6 89.8 100.0
92.46
2,230.00 2,156.70 2,051.90 1,927.50 1,934.30
117.0 126.0 141.0 120.4 128.2
126.51
1,782.50 1,582.10 1,417.20 1,199.40 1,408.30
93.5 92.4 97.4 74.9 93.3
90.31
107.66 123.30 142.20 135.31 134.84
6,234.60 5,163.40 4,803.00 4,870.30 5,263.80
3,624.30 3,838.30 4,337.70 4,993.80 5,187.80
2,610.30 1,325.10 465.30 -123.50 76.00
4.04 7.29 17.40 -75.12 122.13
15.15
1.7202 1.35 1.11 0.98 1.01
0.24
4,004.60 3,006.70 2,751.10 2,942.80 3,329.50
1.10 0.78 0.63 0.59 0.64
0.75
281.4 259.3 176.4 306.3 446.7
9,580.00 8,451.60 7,442.60 8,271.40 8,631.10

152.58 129.85 134.92 129.86 140.80
137.60
0.00 0.00 0.00 0.00 0.25
0.05
0.8 340.8 874.5 1,606.00 2,089.40
1.10 341.70 876.70 1,620.70 2,869.80
0.00 0.07 0.22 0.44 0.93
0.33
10.37 14.17 3.84 5.85 4.72
7.79
9,761.50 8,911.30 8,537.00 8,851.30 9,108.90
0.26741 0.15 0.05 -0.01 0.01
5,854.00 4,808.40 3,974.50 3,582.70 2,945.00
0.60 0.54 0.47 0.40 0.32
0.11 0.14 0.08 0.14 0.12
1.08 1.08 0.95 1.05 1.02
54,579.02 63,089.00 38,295.09 33,366.17 39,328.25
1.10 341.70 876.70 1,620.70 2,869.80
48.42 77.83 105.38 53.48 57.38
1,127.20 810.6 363.4 623.9 685.4
49,617.29 184.63 43.68 20.59 13.70
29,772.98 113.26 28.15 14.41 10.11
5,987.78
1,176.20 1,475.80 1,496.60 1,551.30 1,418.20
356.7 358 375.5 383.6 373.7
66.8 87.7 88.3 104.1 101.9
-321.80 -38.90 -78.60 145.20
1,285.20 859.80 588.80 -199.50
-39.30 264.90 220.50 430.50
-182.40 326.60 65.00 972.60
4.64 1.23 0.29 2.26
2.11
-165.82 0.96 0.07 0.60 0.00
-32.84
-0.22 0.37 0.18 1.99 0.00
0.46
-0.05 0.09 0.01 0.19 0.00
0.05
-13.61 73.09 -41.90 10.65
9.32 19.22 -12.72 -0.05
-1.46 3.80 3.29 -235.36
-57.43
17.80 100.74 -53.48 14.81
-1.31 1.38 1.28 1.39

0.68
1.91 5.24 4.20 -327.31
-78.99
8.40342160528608 9.904279 4.154855 5.51105487329545 6.09184424024854
0.340869037918554 0.352813 0.344139 0.370094525700859 0.406610573038429
0.184291212734034 0.165667 0.159767 0.147449480593312 0.119816954071098
0.37131588382933 0.430824 0.508364 0.565849084315298 0.655205348615091
Profitability
Parameter Result '23 Result '22 Result '21 Result '20 Score'23 Score'22
ROA 8.403422 9.90427883698227 4.154855 5.511055 1 1
CFO -182.40 326.60 65.00 972.60 0 1
CFO/Net Income -0.222358 0.370043054611377 0.183253 1.99385 0 0
Change in ROA -1.500857 5.74942350138429 -1.3562 -0.580789 0 1
Total score on Parameter 1 3
Liquidity -Leverage- Source Funding
CR (CY and PY) 1 1
LTD 1 1
Equity issuance 1 1
Total score on Parameter 3 3
Operating Efficiency
GPM 0 1
Asset Turn 0 1
Total score on Parameter 0
Total F Score 4 6
M Score
Parameter 2023 2022 2021 2020 Co-efficient
DSRI 0.938051 0.910233179031125 1.0974 0.898538 0.92
GMI 1.035039 0.975414666485983 1.075423 1.098667 0.528
Asset Quality 0.909588 0.913350145373407 1.014923 1.056366 0.404
SGI 1.093167 1.19224737277566 0.872816 0.999548 0.892
DEPI 0.898941 0.964387491187159 0.922903 0.812597 0.115
SGAI 1.067638 0.87653775900924 1.07909 0.827126 -0.172
LVGI 0.861874 0.847471752131581 0.898408 0.863621 -0.327
TATA 0.10272 0.0623926924242254 0.033935 -0.054772 4.697
M Score 2.872473 2.76098686416647 2.552153 2.136636
Score'21 Score'20
1 1
1 1
0 1
0 0
2 3
1 0
1 1
1 1
3 2
0 0
0 1
Hence ,the company is in Grey Zone -Median in last 4 years
5 5
Here ,M>(-1.78).Hence the firm is manipulating

in last 4 years
manipulating
Particulars 23 22 21
Equity Share Capital 145.5 145.3 145.3
Total Reserves and Surplus 5,854.00 4,808.40 3,974.50
Employees Stock Options 0.00 0.00 0.00

Total Shareholders Funds 5,999.50 4,953.70 4,119.80
Minority Interest 0.00 0.00 0.00

Deferred Tax Liabilities [Net] 45.1 48.3 26.1
Other Long Term Liabilities 80 134.1 102.5
Long Term Provisions 12.3 14.9 9.6
Total Non-Current Liabilities 137.7 198.2 140.4
Short Term Borrowings 0.8 340.8 874.5
Trade Payables 1,782.50 1,582.10 1,417.20
Other Current Liabilities 1,467.90 1,427.40 1,472.20
Short Term Provisions 373.1 488 573.8
Total Current Liabilities 3,624.30 3,838.30 4,337.70
Total Capital And Liabilities 9,761.50 8,911.30 8,537.00
Tangible Assets 1,176.20 1,475.80 1,496.60
Intangible Assets 356.7 358 375.5
Capital Work-In-Progress 66.8 87.7 88.3
Fixed Assets 1,615.70 1,929.50 1,968.80
Non-Current Investments 30.1 0 0
Deferred Tax Assets [Net] 157.3 147.8 171.1
Long Term Loans And Advances 0 0 16.2
Other Non-Current Assets 1,722.50 1,649.60 1,556.90
Total Non-Current Assets 3,526.90 3,747.90 3,734.00
Current Investments 255.8 222.1 0
Inventories 2,230.00 2,156.70 2,051.90
Trade Receivables 2,434.00 2,373.60 2,187.20
Cash And Cash Equivalents 883.3 60.3 83.9
Short Term Loans And Advances 16.3 11.3 15.6
OtherCurrentAssets 415.2 339.4 464.4
Total Current Assets 6,234.60 5,163.40 4,803.00
Total Assets 9,761.50 8,911.30 8,537.00
Contingent Liabilities 1,477.70 2,099.00 1,614.30
Revenue From Operations [Net] 10,554.20 9,654.70 8,097.90
Other Operating Revenues 57.4 57.7 33.4
Total Operating Revenues 10,611.60 9,712.40 8,131.30
Other Income 73.1 35.5 39.6
Total Revenue 10,684.70 9,747.90 8,170.90
Cost Of Materials Consumed 5,337.00 4,796.90 3,973.10
Purchase Of Stock-In Trade 864.2 577.3 349.4
Changes In Inventories Of FG,WIP And Stock-In Trade -137.1 -82.7 133.1
Employee Benefit Expenses 610 653.1 556.4
Finance Costs 103.9 88 187.6
Depreciation And Amortisation Expenses 282.5 303.8 299.1
Other Expenses 2,520.60 2,159.70 2,066.60
Total Expenses 9,581.10 8,496.10 7,565.30

Profit/Loss Before Exceptional, ExtraOrdinary Items And Tax 1,103.60 1,251.80 605.6
Exceptional Items 176.4 -165.2 -64.3
Profit/Loss Before Tax 1,280.00 1,086.60 541.3
Current Tax 281.4 259.3 176.4
Deferred Tax 0 0 0
Total Tax Expenses -12.7 41.4 4.6
Profit/Loss From Continuing Operations -115.9 -24.7 -3.1
NET PROFIT/LOSS BEFORE EXTRAORDINARY ITEMS AND TAX 1,278.60 1,086.60 540
Net CashFlow From Operating Activities 614.7 977.4 1,817.70
Net Cash Used In Investing Activities -53.2 -312.7 -99.2
Net Cash Used From Financing Activities 500.9 -688 -1,706.80
Foreign Exchange Gains / Losses 0 0 0
Adjustments On Amalgamation Merger Demerger Others 0 0 0
NET INC/DEC IN CASH AND CASH EQUIVALENTS 60.6 -23.3 11.7
Cash And Cash Equivalents Begin of Year 54.5 77.8 66.1
Cash And Cash Equivalents End Of Year 115.1 54.5 77.8

Particulars
Equity Share Capital
Total Reserves and Surplus
Employees Stock Options
Total Shareholders Funds
Minority Interest
Deferred Tax Liabilities [Net]
Other Long Term Liabilities
Long Term Provisions
Total Non-Current Liabilities
Short Term Borrowings
Trade Payables
Other Current Liabilities
Short Term Provisions
Total Current Liabilities
Total Capital And Liabilities
Tangible Assets
Intangible Assets
Capital Work-In-Progress
Fixed Assets
Non-Current Investments
Deferred Tax Assets [Net]
Long Term Loans And Advances
Other Non-Current Assets
Total Non-Current Assets
Current Investments
Inventories
Trade Receivables
Cash And Cash Equivalents
Short Term Loans And Advances
OtherCurrentAssets
Total Current Assets
Total Assets
Contingent Liabilities
Revenue From Operations [Net]
Other Operating Revenues
Total Operating Revenues
Other Income
Total Revenue
Cost Of Materials Consumed
Purchase Of Stock-In Trade
Changes In Inventories Of FG,WIP And Stock-In Trade
Employee Benefit Expenses
Finance Costs
Depreciation And Amortisation Expenses
Other Expenses
Total Expenses
Profit/Loss Before Exceptional, ExtraOrdinary Items And Tax
Exceptional Items
Profit/Loss Before Tax
Current Tax
Deferred Tax
Total Tax Expenses
Profit/Loss From Continuing Operations
NET PROFIT/LOSS BEFORE EXTRAORDINARY ITEMS AND TAX
Net CashFlow From Operating Activities
Net Cash Used In Investing Activities
Net Cash Used From Financing Activities
Foreign Exchange Gains / Losses
Adjustments On Amalgamation Merger Demerger Others
NET INC/DEC IN CASH AND CASH EQUIVALENTS
Cash And Cash Equivalents Begin of Year
Cash And Cash Equivalents End Of Year
23 22 21
1 1 1
5 4 3
0 0 0
5 4 4
0 0 0
Leading DigCount Actual Distribu
4 4 2 1 56 33.93939394
8 1 1 2 19 11.51515152
1 1 9 3 21 12.72727273
1 1 1 4 13 7.878787879
0 3 8 5 15 9.090909091
1 1 1 6 11 6.666666667
1 1 1 7 4 2.424242424
3 4 5 8 17 10.3030303
3 3 4 9 9 5.454545455
9 8 8 165
1 1 1
3 3 3 KS 5.187778
6 8 8 Cut-Off 10.58759
1 1 1 Hence,the firm is non manupulative
3 0 0
1 1 1
0 0 1
1 1 1
3 3 3
2 2 0
2 2 2
2 2 2
8 6 8
1 1 1
4 3 4
6 5 4
9 8 8
1 2 1
1 9 8
5 5 3
1 9 8
7 3 3
1 9 8
5 4 3
8 5 3
1 8 1
6 6 5
1 8 1
2 3 2
2 2 2
9 8 7
1 1 6
1 1 6
1 1 5
2 2 1
0 0 0
1 4 4
1 2 3
1 1 5
6 9 1
5 3 9
5 6 1
0 0 0
0 0 0
6 2 1
5 7 6
1 5 7
Cumulative
Expected DiDifference
30.103 3.836394373
17.60913 -6.0939743904
12.49387 0.2333990664
9.691001 -1.812213422
7.918125 1.1727844861
6.694679 -0.0280122964
5.799195 -3.3749522735
5.115252 5.1877780583
4.575749 0.8787963985
e,the firm is non manupulative

Particulars Mar 23 Mar-22 Mar-21 Mar-20
Revenue From Operations
1,230.26 1,168.42 984.86 853.45
[Net]
Total Expenses 1,035.56 1,105.65 960.08 850.39
Finance Costs 18.83 23.55 26.31 27.14
Other Expenses 277.81 290.6 270.91 247.21
CGS 738.9 791.5 662.9 576.0
GP 491.3 376.9 322.0 277.4
GPM in % 39.9 32.3 32.7 32.5
5 Year Average 34.2
D&A 40.66 38.02 36.12 36.2
EBITDA 254.2 124.3 87.2 66.4
EBITDA/GP 0.5 0.3 0.3 0.2
5 Year Average 0.3
EBIT 213.5 86.3 51.1 30.2
EBIT/EBITDA 0.8 0.7 0.6 0.5
5 Year Average 0.6
EBT 194.7 62.8 24.8 3.1
EBT/EBIT 0.9 0.7 0.5 0.1
5 Year Average 0.5
Profit/Loss Before Tax 201.77 66.9 32.91 10.17
Total Tax Expenses 60.95 17.2 9.19 4.52
Tax(Adjusted EBT) 58.8 16.1 6.9 1.4
PAT or EAT 133.8 45.6 15.6 -1.5
PAT/EBT 0.7 0.7 0.6 -0.5
5 Year Average 0.5
Total Assets 626.85 598.47 586.04 609.03
Asset Turn 2.0 2.0 1.7 1.4
5 Year Average 1.6
Total Shareholders Funds 585.32 447.3 397.88 373.46
Minority Interest -0.92 -0.9 -0.72 -0.1
Net Op Revenue/IC(LTD+OE) 1.8 2.0 1.7 1.7
Owners’ Equity 584.4 446.4 397.2 373.4
EM 1.1 1.3 1.5 1.6
5 Year Average 1.4
Du Pont ROE 22.9 10.2 3.9 -0.4
5 Year Average 7.7
Tax Rate 0.3 0.3 0.3 0.4
1-T 0.7 0.7 0.7 0.6
5 Year Average 0.7
Long Term Borrowings 106.71 132.8 169.54 143.49
IC 691.1 579.2 566.7 516.8
IC Turn 1.8 2.0 1.7 1.7
5 Year Average 1.7
Dupont ROC % 21.6 11.1 6.5 3.2
Cost Of Materials Consumed 644.94 742.92 602.04 516.6
Purchase Of Stock-In Trade 0.0 0.0 0.0 0.0
Changes In Inventories Of
14.89 -23.72 -3.02 0.31
FG,WIP And Stock-In Trade
Employee Benefit Expenses 38.42 34.28 27.73 22.94
Cost of material % 52.4 63.6 61.1 60.5
Purchase of stock
in trade % 0.0 0.0 0.0 0.0
Ch in inv of
FG/WIP % 1.2 -2.0 -0.3 0.0
Employee Benefit
Expenses % 3.1 2.9 2.8 2.7
Finance Costs 1.5 2.0 2.7 3.2
D&A expense 3.3 3.3 3.7 4.2
Other Expenses 22.6 24.9 27.5 29.0
Total Expenses(excluding Tax) 79.2 93.2 96.6 99.1
Trade Receivables 87.91 33.82 49.09 48.35
DR(TR/Net Op
Revenue)*365 26.1 10.6 18.2 20.7
5 Year Average 18.4
Inventories 102.15 106.28 77.78 60.38
DI(Inventories/CGS)*365 50.5 49.0 42.8 38.3
5 Year Average 45.8
Trade Payables 118.74 108.49 94.66 96.48
DP 58.7 50.0 52.1 61.1
5 Year Average 59.1
CCC 17.9 9.5 8.9 -2.2
Total Current Assets 303.76 176.36 151.63 124.91
Total Current Liabilities 237.72 185.35 174.15 224.03
WC 66.0 -9.0 -22.5 -99.1
WC Turn 18.6 -130.0 -43.7 -8.6
5 Year Average -34.2
CR= CA/CL 1.3 1.0 0.9 0.6
5 Year Average 0.2
Monetary CA 201.6 70.1 73.9 64.5
Quick Ratio 0.8 0.4 0.4 0.3
5 Year Average #DIV/0!
Current Tax 36.78 12.73 9.32 2.55
Projected
Cash
Expenses 1,031.7 1,080.4 933.3 816.7
Cash Burn 71.3 23.7 28.9 28.8
5 Year Average 35.6
D/E (LT/OE) 0.2 0.3 0.4 0.4
5 Year Average 0.4
Short Term Borrowings 27.28 4.48 31.42 78.57
Total Debt 134.0 137.3 201.0 222.1
D/E (Total Debt/OE) 0.2 0.3 0.5 0.6
5 Year Average 0.5
Interest
Cover 11.3 3.7 1.9 1.1
5 Year Average 3.9
Total Assets 992.02 799.29 769.21 771.17
WC/TA 0.1 0.0 0.0 -0.1
Reserves and Surplus 556.52 418.5 369.08 344.67
RE/TA 0.6 0.5 0.5 0.4
EBIT/TA 0.2 0.1 0.1 0.0
Sales/TA 1.2 1.5 1.3 1.1
MV of Equity 2,579.8 1,557.1 436.4 27.5
BV of Debt 134.0 137.3 201.0 222.1
P/E 18.32 31.33 18.4 4.87
Profit/Loss For The Period 140.82 49.7 23.72 5.65
MV of Equity/BV of Debt 19.3 11.3 2.2 0.1
Z-Score 14.4 9.3 3.4 1.8
5 Year Average 6.2
Tangible Assets 578.14 568.92 573.66 608.56
Intangible Assets 0.41 0 0 0
Capital Work-In-Progress 48.31 28.94 11.76 0.13
Delta Net Capex 29.0 12.4 -23.3 -23.2
Net change in WC 75.0 13.5 76.6 5.8
Gross Capex 69.7 50.5 12.9 13.0
CFO 99.4 70.1 -24.9 29.0
CFO to Capex 1.4 1.4 -1.9 2.2
5 Year Average 0.8
CFO/Total Debt 0.7 0.5 -0.1 0.1
5 Year Average 0.3
CFO/Net Income 0.7 1.5 -1.6 -19.8
5 Year Average -3.8
CFO/CL 0.4 0.4 -0.1 0.1
5 Year Average 0.2
%Change in EBIT 147.4 69.0 69.2 21.6
% Change in Op Rev 5.3 18.6 15.4 10.6
DOL(%Change in EBIT/% Chang 27.8 3.7 4.5 2.0
4 Year Average 9.5
% Change in PBT 201.6 103.3 223.6 -28.9
4 Year Average
DFL(% Change in PBT/%Change 1.4 1.5 3.2 -1.3
4 Year Average 1.2
DCL 38.1 5.5 14.5 -2.7
4 Year Average 13.9
ROA 21.33684 7.614417 2.660228 -0.239725
(Sales- CGS)/Sales 0.399379 0.322589 0.32695 0.325045
D&A/(D&A+PPE) 0.070279 0.066828 0.062964 0.059485
(CL+LTD)/TA 0.549462 0.531606 0.586462 0.603451
Mar-19 Profitability
771.75
Parameter Result '23 Result '22 Result '21 Result '20 Score'23 Score'22
764.44 ROA 21.33684 7.614417 2.660228 -0.239725 1 1
17.52 CFO 99.38 70.06 -24.89 28.98 1 1
234.58 CFO/Net Income 0.743028 1.537415 -1.596536 -19.84932 0 1
512.3 Change in ROA 13.72243 4.954189 2.899953 -1.423101 1 1
259.4 Total score on Parameter 3 4
33.6 Liquidity -Leverage- Source Funding
CR (CY and PY) 1 1
26.87 LTD 1 1
51.7 Equity issuance 1 1
0.2 Total score on Parameter 3 3
24.8 GPM 1 0
0.5 Asset Turn 1 1
7.3 Total F Score 8 7
0.3
M Score
14.31 Parameter 2023 2022 2021 2020 Co-efficient
-0.17 DSRI 2.468691 0.580706 0.879833 1.23892 0.92
-0.1 GMI 0.807728 1.013517 0.994175 1.034108 0.528
7.5 Asset Quality #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0.404
1.0 SGI 1.052926 1.186382 1.153975 1.105863 0.892
DEPI 0.950899 0.942176 0.944739 0.71503 0.115
632.09 SGAI 0.907934 0.904162 0.949648 0.952958 -0.172
1.2 LVGI 1.033589 0.906463 0.971846 0.955979 -0.327
TATA 0.05483 -0.040921 0.069074 -0.049981 4.697
367.55 M Score #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0
1.4
367.6
1.7
2.0
0.0
1.0
175.04
542.6
1.4
4.6
477.99
0.0
-10.26
17.74
61.9
0.0
-1.3
2.3
2.3
3.5
30.4
99.1
35.29
16.7
67.83
48.3
103.45
73.7
-8.7
119.08
223.96
-104.9
-7.4
0.5
51.3
0.2
1.22
738.8
25.3
0.5
74
249.0
0.7
1.4
794.03
-0.1
338.75
0.4
0.0
1.0
237.0
249.0
16.37
14.48
1.0
2.1
631.74
0
0.14
0.0
0.0
0.0
1.1833757850939
0.3361321671526
0.0425333206699
0.6312392222627
Score'21 Score'20
1 0
0 1
0 0
1 0
2 1
1 1
0 1
1 1
2 3
1 0
1 1
Hence ,the company is in Grey Zone -Median in last 3 years and good in the last year
4 4
rs and good in the last year
Particulars Mar 23 Mar-22 Mar-21 Mar-20 Mar-19
Revenue From Operations
3,104.42 2,836.77 2,393.35 2,401.15 2,075.18
[Net] Parameter
Total Expenses 2,877.49 2,543.81 2,085.11 2,139.37 1,824.52 ROA
Finance Costs 22.12 13.1 22.02 31.61 35.48 CFO
Other Expenses 787.63 747.14 630.44 613.48 560.9 CFO/Net I
CGS 2,067.7 1,783.6 1,432.7 1,494.3 1,228.1 Change in
GP 1,036.7 1,053.2 960.7 906.9 847.0 Total score
GPM in % 33.4 37.1 40.1 37.8 40.8
5 Year Average 37.8 CR (CY and PY)
D&A 70.9 64.88 53.9 52.53 42.44 LTD
EBITDA 320.0 370.9 384.2 345.9 328.6 Equity issuance
EBITDA/GP 0.3 0.4 0.4 0.4 0.4 Total score
5 Year Average 0.4
EBIT 249.1 306.1 330.3 293.4 286.1 GPM
EBIT/EBITDA 0.8 0.8 0.9 0.8 0.9 Asset Turn
5 Year Average 0.8 Total score on Parameter
EBT 226.9 293.0 308.2 261.8 250.7 Total
EBT/EBIT 0.9 1.0 0.9 0.9 0.9
5 Year Average 0.9
Profit/Loss Before Tax 274.74 331.63 353.1 272.69 285.71 Parameter
Total Tax Expenses 70.37 83.09 82.54 45.19 97.64 DSRI
Tax(Adjusted EBT) 58.1 73.4 72.1 43.4 85.7 GMI
PAT or EAT 156.6 209.9 225.7 216.6 153.0 Asset Quali
PAT/EBT 0.7 0.7 0.7 0.8 0.6 SGI
5 Year Average 0.7 DEPI
Total Assets 3,719.09 2,781.19 2,714.36 2,482.80 2,251.40 SGAI
Asset Turn 0.8 1.0 0.9 1.0 0.9 LVGI
5 Year Average 0.9 TATA
Total Shareholders Funds 2,207.90 2,026.86 1,792.92 1,542.94 1,335.74 M Score
Minority Interest 0.0 0.0 0.0 0.0 0.0
Net Op Revenue/IC(LTD+OE) 1.2 1.4 1.3 1.6 1.5
Owners’ Equity 2,207.9 2,026.9 1,792.9 1,542.9 1,335.7
EM 1.7 1.4 1.5 1.6 1.7
5 Year Average 1.6
Du Pont ROE 7.1 10.4 12.6 14.0 11.5
5 Year Average 11.1
Tax Rate 0.3 0.3 0.2 0.2 0.3
1-T 0.7 0.7 0.8 0.8 0.7
5 Year Average 0.8
Long Term Borrowings 286.86 5.02 0.27 1.53 21.66
IC 2,494.8 2,031.9 1,793.2 1,544.5 1,357.4
IC Turn 1.2 1.4 1.3 1.6 1.5
5 Year Average 1.4
Dupont ROC % 7.4 11.3 14.1 15.8 13.9
Cost Of Materials
1,917.60 1,579.26 1,238.83 1,270.91 1,044.86
Consumed
Purchase Of Stock-In Trade 6.59 2.12 1.77 3.59 11.17
Changes In Inventories Of
-96.27 -3.95 -38.18 -18.83 -41.7
FG,WIP And Stock-In Trade
Employee Benefit Expenses 168.92 141.26 176.34 186.08 171.38

Cost of material % 61.8 55.7 51.8 52.9 50.4
Purchase of stock
in trade % 0.2 0.1 0.1 0.1 0.5
Ch in inv of
FG/WIP % -3.1 -0.1 -1.6 -0.8 -2.0
Employee Benefit
Expenses % 5.4 5.0 7.4 7.7 8.3
Finance Costs 0.7 0.5 0.9 1.3 1.7
D&A expense 2.3 2.3 2.3 2.2 2.0
Other Expenses 25.4 26.3 26.3 25.5 27.0
Total Expenses(excluding Tax 90.4 86.7 83.7 87.2 83.2
Trade Receivables 824.06 755.76 697.46 823.05 641.75
DR(TR/Net Op
Revenue)*365 96.9 97.2 106.4 125.1 112.9
5 Year Average 107.7
Inventories 715.42 536.85 489.07 374.18 359.71
DI(Inventories/CGS)*365 126.3 109.9 124.6 91.4 106.9
Trade Payables 274.89 304.26 261.91 264.24 244.84
DP 48.5 62.3 66.7 64.5 72.8
5 Year Average 63.0
CCC 174.7 144.8 164.2 152.0 147.0
Total Current Assets 1,880.99 1,611.69 1,624.72 1,422.05 1,225.39
Total Current Liabilities 1,089.06 653.76 819.04 843.45 778.93
WC 791.9 957.9 805.7 578.6 446.5
WC Turn 3.9 3.0 3.0 4.1 4.6
5 Year Average 3.7
CR= CA/CL 1.7 2.5 2.0 1.7 1.6
5 Year Average 0.3
Monetary CA 1,165.6 1,074.8 1,135.7 1,047.9 865.7
Quick Ratio 1.1 1.6 1.4 1.2 1.1
Current Tax 68.89 87.19 84.36 70.95 85.73
Projected
Cash
Expenses 2,875.5 2,566.1 2,115.6 2,157.8 1,867.8
Cash Burn 148.0 152.9 195.9 177.3 169.2
D/E (LT/OE) 0.1 0.0 0.0 0.0 0.0
5 Year Average 0.0
Short Term Borrowings 409.9 184.88 271.82 397.37 301.6
Total Debt 696.8 189.9 272.1 398.9 323.3
D/E (Total Debt/OE) 0.3 0.1 0.2 0.3 0.2
5 Year Average 0.2
Interest
Cover 11.3 23.4 15.0 9.3 8.1
5 Year Average 13.4
Total Assets 3,719.09 2,781.19 2,714.36 2,482.80 2,251.40
WC/TA 0.2 0.3 0.3 0.2 0.2
Reserves and Surplus 2,177.07 2,000.12 1,766.00 1,515.98 1,308.67
RE/TA 0.6 0.7 0.7 0.6 0.6
EBIT/TA 0.1 0.1 0.1 0.1 0.1
Sales/TA 0.8 1.0 0.9 1.0 0.9
MV of Equity 14,814.8 11,201.7 7,302.4 3,555.8 5,105.8
BV of Debt 696.8 189.9 272.1 398.9 323.3
P/E 72.49 45.07 26.99 15.63 27.15
Profit/Loss For The Period 204.37 248.54 270.56 227.5 188.06
MV of Equity/BV of Debt 21.3 59.0 26.8 8.9 15.8
Z-Score 14.9 38.2 18.7 7.8 11.9
5 Year Average 18.3
Tangible Assets 1,226.22 811.2 778.39 729.54 697.92
Intangible Assets 7.95 9.4 11.51 13.89 16.02
Capital Work-In-Progress 325.59 28.98 37.78 18.08 16
Delta Net Capex 710.2 21.9 66.2 31.6
Net change in WC -166.0 152.3 227.1 132.1
Gross Capex 781.1 86.8 120.1 84.1
CFO 393.5 122.5 52.5 137.0
CFO to Capex 0.5 1.4 0.4 1.6
5 Year Average 1.0
CFO/Total Debt 0.6 0.6 0.2 0.3 0.0
5 Year Average 0.3
CFO/Net Income 2.5 0.6 0.2 0.6 0.0
5 Year Average 0.8
CFO/CL 0.4 0.2 0.1 0.2 0.0
5 Year Average 0.2
%Change in EBIT -18.6 -7.3 12.6 2.5
% Change in Op Rev 9.4 18.5 -0.3 15.7
DOL(%Change in EBIT/% Chan -2.0 -0.4 -38.7 0.2
% Change in PBT -17.2 -6.1 29.5 -4.6
4 Year Average
DFL(% Change in PBT/%Chang 0.9 0.8 2.3 -1.8
4 Year Average 0.6
DCL -1.8 -0.3 -90.8 -0.3
ROA 4.209632 7.54605 8.315036 8.723618 6.79666
(Sales- CGS)/Sales 0.333937 0.371267 0.401404 0.377682 0.408177
D&A/(D&A+PPE) 0.057448 0.079064 0.068236 0.070659 0.059445
(CL+LTD)/TA 0.369961 0.23687 0.301843 0.340333 0.355597
Profitability
Result '23 Result '22 Result '21 Result '20 Score'23 Score'22 Score'21 Score'20
4.20963192608946 7.54605 8.315036 8.723618 1 1 1 1
393.46 122.50 52.52 136.98 1 1 1 1
2.51315789473684 0.583695 0.232698 0.632439 1 0 0 0
-3.3364185055603 -0.768985 -0.408583 1.926959 0 0 0 1
Total score on Parameter 3 2 2 3
Liquidity -Leverage- Source Funding
CR (CY and PY) 0 1 1 1
0 0 1 1
Equity issuance 1 1 1 1
Total score on Parameter 1 2 3 3
0 0 1 0
Asset Turn 0 1 0 1
Total F Score 4 4 5 6
M Score
2023 2022 2021 2020 Co-efficient
0.996365277525435 0.914212 0.850171 1.108401 0.92
1.11178926827577 1.081172 0.940902 1.080743 0.528
0.632460265531668 0.797057 0.757962 0.786232 0.404
1.09435026456146 1.185272 0.996752 1.15708 0.892
1.37628405649037 0.863053 1.035501 0.841291 0.115
0.963305221384029 0.999863 1.030995 0.94526 -0.172
1.56187670870418 0.784746 0.886903 0.957078 -0.327
-0.0636983778289851 0.031415 0.063801 0.032065 4.697
1.91801437624595 2.609424 2.425682 2.711921

Particulars Mar 23 Mar-22
Revenue From
593.51 458.46
Operations [Net]
Total Expenses 482.36 369
Finance Costs 0.04 0.01
Other Expenses 32.33 26.69
CGS 450.0 342.3
GP 143.5 116.2
GPM in % 24.2 25.3
5 Year Average 26.3
D&A 5.81 6.06
EBITDA 117.0 95.5
EBITDA/GP 0.8 0.8
5 Year Average 0.8
EBIT 111.2 89.5
EBIT/EBITDA 1.0 0.9
5 Year Average 0.9
EBT 111.1 89.5
EBT/EBIT 1.0 1.0
5 Year Average 1.0
Profit/Loss Before
131.62 118.05
Tax
Total Tax Expenses 31.75 24.7
Tax(Adjusted EBT) 26.8 18.7
PAT or EAT 79.4 64.8
PAT/EBT 0.7 0.7
5 Year Average 0.7
Total Assets 769.17 668.02
Asset Turn 0.8 0.7
5 Year Average 0.8
Total Shareholders
681.77 591.04
Funds
Minority Interest 0.0 0.0
Net Op Revenue/IC(L 0.9 0.8
Owners’ Equity 681.8 591.0
EM 1.1 1.1
5 Year Average 1.1
Du Pont ROE 11.6 11.0
5 Year Average 12.9
Tax Rate 0.2 0.2
1-T 0.8 0.8
5 Year Average 0.8
Long Term
0.0 0.0
Borrowings
IC 681.8 591.0
IC Turn 0.9 0.8
5 Year Average 0.9
Dupont ROC % 12.4 12.0
Cost Of Materials
435.04 330.57
Consumed
Purchase Of Stock-
0.0 0.0
In Trade
Changes In
Inventories Of
-1.03 -2.23
FG,WIP And Stock-In
Trade
Employee Benefit
10.17 7.89
Expenses
Cost of material % 73.3 72.1
Purchase of stock
in trade % 0.0 0.0
Ch in inv of
FG/WIP % -0.2 -0.5
Employee Benefit
Expenses % 1.7 1.7
D&A expense 1.0 1.3
Total Expenses(exclud 75.9 75.1
Trade Receivables 0.31 3.11
DR(TR/Net Op
Revenue)*365 0.2 2.5
5 Year Average 1.2
Inventories 36.7 31.9
DI(Inventories/CGS)* 29.8 34.0
5 Year Average 29.3
Trade Payables 8.9 2.82
DP 7.2 3.0
5 Year Average 6.3
CCC 22.7 33.5
Total Current Assets 107.85 121.52
Total Current
84.89 73.97
Liabilities
WC 23.0 47.6
WC Turn 25.8 9.6
5 Year Average 7.3
CR= CA/CL 1.3 1.6
5 Year Average 0.2
Monetary CA 71.1 89.6
Quick Ratio 0.8 1.2
Current Tax 31.35 25.25
Projected
Cash
Expenses 507.9 388.2
Cash Burn 51.1 84.3
5 Year Average 56.2
D/E (LT/OE) 0.0 0.0
5 Year Average 0.0
Short Term
0.0 0.0
Borrowings
Total Debt 0.0 0.0
D/E (Total Debt/OE) 0.0 0.0
5 Year Average 0.0
Interest
Cover 2,779.7 8,947.0
5 Year Average 3,216.7
WC/TA 0.0 0.1
Reserves and
663.48 572.75
Surplus
RE/TA 0.9 0.9
EBIT/TA 0.1 0.1
Sales/TA 0.8 0.7
MV of Equity 977.6 1,304.2
BV of Debt 0.0 0.0
P/E 9.79 13.97
Profit/Loss For The
99.86 93.36
Period
MV of Equity/BV of D #DIV/0! #DIV/0!
Z-Score #DIV/0! #DIV/0!
Tangible Assets 52.53 53.19
Intangible Assets 0.16 0
Capital Work-In-
7.85 19.51
Progress
Delta Net Capex -12.2 -4.8
Net change in WC -24.6 17.7
Gross Capex -6.4 1.3
CFO 109.8 53.1
CFO to Capex -17.3 40.6
5 Year Average 3.4
CFO/Total Debt #DIV/0! #DIV/0!
CFO/Net Income 1.4 0.8
5 Year Average 0.7
CFO/CL 1.3 0.7
5 Year Average 0.7
%Change in EBIT 24.3 28.1
% Change in Op Rev 29.5 34.8
DOL(%Change in EBIT 0.8 0.8
4 Year Average -5.9
% Change in PBT 11.5 18.0
4 Year Average
DFL(% Change in PBT/ 0.5 0.6
4 Year Average 0.4
DCL 0.4 0.5
4 Year Average -6.5
ROA 10.32282 9.694321
(Sales- CGS)/Sales 0.241816 0.25337
D&A/(D&A+PPE) 0.110268 0.113931
(CL+LTD)/TA 0.110366 0.11073
Mar-21 Mar-20 Mar-19 Profitability
340.12 468.62 464.01
ParameterResult '23 Result '22 Result '21 Result '20 Score'23
270.35 387.27 354.54 ROA 10.32282 9.694321 8.691858 12.07449 1
0.06 0.05 0.07 CFO 109.80 53.14 37.66 43.89 1
25.02 31 29.8 CFO/Net I 1.382872 0.820568 0.756225 0.751284 1
245.3 356.2 324.7 Change in 0.628495 1.002463 -3.382631 -4.115245 1
94.9 112.4 139.3 Total score on Parameter 4
27.9 24.0 30.0 Liquidity -Leverage- Source Funding
CR (CY and PY) 0
5.48 7.29 7.33 LTD 0
75.3 88.7 116.9 Equity issuance 1
69.8 81.4 109.5 GPM 0
0.9 0.9 0.9 Asset Turn 1
69.8 81.4 109.5 Total F Score 6
1.0 1.0 1.0
M Score
100.06 90.78 123.2
19.97 22.93 40.9 DSRI 0.076997 2.480894 1.320991 0.450919 0.92
13.9 20.5 36.3 GMI 1.047782 1.100652 0.860083 1.251996 0.528
49.8 58.4 68.6 Asset Quali #DIV/0! #DIV/0! #DIV/0! 0 0.404
0.7 0.7 0.6 SGI 1.294573 1.347936 0.725791 1.009935 0.892
DEPI 1.033225 0.838842 1.230504 0.927808 0.115
572.95 483.83 423.54 SGAI 0.935687 0.791393 1.112024 1.030035 -0.172
0.6 1.0 1.1 LVGI 0.996708 0.985444 1.096309 0.829396 -0.327
TATA -0.039523 0.017395 0.021189 0.030031 4.697
504.99 430.39 366.82
M Score #DIV/0! #DIV/0! #DIV/0! 1.776138
0.0 0.0 0.0
0.7 1.1 1.3
505.0 430.4 366.8
1.1 1.1 1.2
9.9 13.6 18.7
0.2 0.3 0.3

0.8 0.7 0.7
0.0 0.0 0.0

505.0 430.4 366.8
0.7 1.1 1.3
11.1 14.1 19.9

229 338.12 309.06
0.0 0.0 0.0
2.04 -0.02 -2.33
8.74 10.83 10.61

67.3 72.2 66.6
0.0 0.0 0.0
0.6 0.0 -0.5
2.6 2.3 2.3

0.0 0.0 0.0
1.6 1.6 1.6
7.4 6.6 6.4
73.6 77.7 67.6
0.93 0.97 2.13
1.0 0.8 1.7
27.97 20.57 17.74

41.6 21.1 19.9
3.1 11.09 4.5

4.6 11.4 5.1
38.0 10.5 16.6

94.25 61.84 42.77
64.38 49.59 52.34

29.9 12.3 -9.6
11.4 38.3 -48.5
1.5 1.2 0.8
66.3 41.3 25.0

1.0 0.8 0.5
20.25 23.5 41.4

285.1 403.5 388.6
84.8 37.3 23.5
0.0 0.0 0.0
0.0 0.0 0.0

0.0 0.0 0.0
0.0 0.0 0.0
1,163.8 1,628.0 1,564.9
572.95 483.83 423.54

0.1 0.0 0.0
486.71 412.1 348.53
0.8 0.9 0.8
0.1 0.2 0.3
0.6 1.0 1.1
761.7 565.2 1,199.9
0.0 0.0 0.0
9.51 8.33 14.58
80.09 67.85 82.3
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!
57.34 61.99 67.17

0 0 0.01
20.11 26.06 47.67
-10.6 -26.8
17.6 21.8
-5.1 -19.5
37.7 43.9
-7.4 -2.2
#DIV/0! #DIV/0! #DIV/0!
0.8 0.8 0.0
0.6 0.9 0.0
-14.2 -25.7
-27.4 1.0
0.5 -25.9
10.2 -26.3
-0.7 1.0
-0.4 -26.5
8.691858 12.07449 16.18973

0.278872 0.239853 0.300295
0.09557 0.1176 0.10911
0.112366 0.102495 0.123577
y
Score'22 Score'21 Score'20

1 1 1
1 1 1
0 0 0
1 0 0
3 2 2
urce Funding
1 1 1
0 0 0
1 1 1
2 2 2
iency
0 1 0
1 0 0
5 4 4
Co-efficient
ne -Median in last 4 years
Particulars Mar 23 Mar-22
Revenue From
806.68 362.76
Operations [Net]
Total Expenses 737.56 378
CGS 529.0 245.9
GP 277.6 116.9
GPM in % 34.4 32.2
5 Year Average 36.7
D&A 17.01 16.78
EBITDA 102.1 16.9
EBITDA/GP 0.4 0.1
5 Year Average 0.2
EBIT 85.1 0.1
EBIT/EBITDA 0.8 0.0
5 Year Average 1.0
EBT 69.1 -15.2
EBT/EBIT 0.8 -138.5
Profit/Loss Before
70.45 -12.54
Tax
Total Tax Expenses 737.56 378
Tax(Adjusted EBT) 723.6 459.4
PAT or EAT -668.4 -393.2
PAT/EBT -9.7 25.8
5 Year Average -2.3
Asset Turn 0.9 0.5
5 Year Average 0.6
Total Shareholders
375.37 289.57
Funds
Minority Interest 0.0 0.0
Net Op Revenue/IC( 1.5 0.9
Owners’ Equity 375.4 289.6
EM 2.4 2.4
5 Year Average 2.4
Du Pont ROE -178.1 -135.8
Tax Rate 10.5 -30.1
1-T -9.5 31.1
5 Year Average 0.1
Long Term
159.66 111.19
Borrowings
IC 535.0 400.8
IC Turn 1.5 0.9
5 Year Average 1.0
Dupont ROC % -150.6 0.9
Cost Of Materials
503.26 213.32
Consumed
Purchase Of Stock-
0 2.58
In Trade
Changes In
Inventories Of
-17.99 -8.52
FG,WIP And Stock-
In Trade
Employee Benefit
26.77 21.7
Expenses
Cost of material % 62.4 58.8
Purchase of stock
in trade % 0.0 0.7
Ch in inv of
FG/WIP % -2.2 -2.3
Employee Benefit
Expenses % 3.3 6.0
D&A expense 2.1 4.6
Total Expenses(exclu 0.0 0.0
Trade Receivables 142.15 115.79
DR(TR/Net Op
Revenue)*365 64.3 116.5
Inventories 135.28 84.52
DI(Inventories/CGS) 93.3 125.5
Trade Payables 110.22 69.33
DP 76.0 102.9
CCC 81.6 139.1
Total Current Assets 389.47 268.44
Total Current
317.46 292.82
Liabilities
WC 72.0 -24.4
WC Turn 11.2 -14.9
5 Year Average -0.3
CR= CA/CL 1.2 0.9
5 Year Average 0.1
Monetary CA 254.2 183.9
Quick Ratio 0.8 0.6
Current Tax 0 0
Projected
Cash
Expenses 720.6 361.2
Cash Burn 128.8 185.8
D/E (LT/OE) 0.4 0.4
5 Year Average 0.4
Short Term
82.53 86.13
Borrowings
Total Debt 242.2 197.3
D/E (Total Debt/OE) 0.6 0.7
5 Year Average 0.6
Interest
Cover 5.3 0.0
5 Year Average 1.9
WC/TA 0.1 0.0
Reserves and
338.49 254.58
Surplus
RE/TA 0.4 0.4
EBIT/TA 0.1 0.0
Sales/TA 0.9 0.5
MV of Equity 1,095.7 423.4
BV of Debt 242.2 197.3
P/E 18.17 -43.03
Profit/Loss For The
60.3 -9.84
Period
MV of Equity/BV of 4.5 2.1
Z-Score 4.5 2.3
5 Year Average 2.7
Tangible Assets 390.7 405.23
Intangible Assets 0.39 0.62
Capital Work-In-
97.17 0
Progress
Delta Net Capex 82.4 -10.6
Net change in WC 96.4 -7.0
Gross Capex 99.4 6.2
CFO -747.8 -369.5
CFO to Capex -7.5 -59.8
CFO/Total Debt -3.1 -1.9
5 Year Average -1.7
CFO/Net Income 1.1 0.9
5 Year Average 0.8
CFO/CL -2.4 -1.3
5 Year Average -1.2
%Change in EBIT 77,254.5 -100.5
% Change in Op Rev 122.4 26.1
DOL(%Change in EBIT 631.3 -3.8
% Change in PBT -661.8 -67.9
4 Year Average
DFL(% Change in PBT 0.0 0.7
4 Year Average 1.0
DCL -5.4 -2.6
4 Year Average -0.6
ROA -73.30672 -56.22614
(Sales- CGS)/Sales 0.344176 0.322252
D&A/(D&A+PPE) 0.043494 0.041345
(CL+LTD)/TA 0.52325 0.577661
Mar-21 Mar-20 Mar-19 Profitability
287.57 459.89 393.27
ParameterResult '23 Result '22 Result '21 Result '20 Score'23
329.18 442.6 365.12 ROA -73.30672 -56.22614 -52.11384 -56.20589 0
18.66 15.37 12.42 CFO -747.82 -369.46 -297.16 -408.40 0
114.89 155.69 131.81 CFO/Net I 1.118754 0.939528 0.801424 0.960241 1
195.6 271.5 220.9 Change in -17.08058 -4.112296 4.09205 -7.124254 0
32.0 41.0 43.8 Liquidity -Leverage- Source Funding
CR (CY and PY) 1
13.37 11.67 8.76 LTD 0
-9.6 44.3 49.3 Equity issuance 1
-0.1 0.2 0.3 Total score on Parameter 2
-22.9 32.7 40.6 GPM 1
2.4 0.7 0.8 Asset Turn 1
-41.6 17.3 28.1 Total F Score 5
1.8 0.5 0.7
M Score
-39.03 20.89 31.61
329.18 442.6 365.12 DSRI 0.55207 0.698023 1.617183 0.934787 0.92
350.9 366.3 325.2 GMI 0.936299 0.992124 1.281005 1.070248 0.528
-370.8 -425.3 -337.0 Asset Quali 0.482474 0.788419 0.826041 0.983699 0.404
8.9 -24.6 -12.0 SGI 2.223729 1.261467 0.625302 1.1694 0.892
DEPI 0.950602 0.780587 1.330716 0.98604 0.115
711.5 756.7 686.55 SGAI 0.741406 0.805838 1.180136 1.010065 -0.172
0.4 0.6 0.6 LVGI 0.905808 0.979938 1.048701 1.071488 -0.327
TATA 0.087055 -0.034001 -0.103486 -0.022347 4.697
281.81 319.92 310.69
M Score 3.27525 2.080793 2.176721 2.349937
0.0 0.0 0.0
0.7 1.0 1.0
281.8 319.9 310.7
2.5 2.4 2.2
-131.6 -132.9 -108.5
-8.4 21.2 11.6

9.4 -20.2 -10.6
123.11 144.58 96.11

404.9 464.5 406.8
0.7 1.0 1.0
-53.5 -141.9 -105.2

164.18 247.22 216.23
0 0 0
1.29 -4.25 -17.18
16.79 16.89 13.08

57.1 53.8 55.0
0.0 0.0 0.0
0.4 -0.9 -4.4
5.8 3.7 3.3

6.5 3.3 3.2
4.6 2.5 2.2
40.0 33.9 33.5
0.0 0.0 0.0
131.5 130.04 118.96
166.9 103.2 110.4
68.44 103.92 95.35

127.7 139.7 157.6
89.3 86.82 63.53

166.6 116.7 105.0
128.0 126.2 163.0

278.93 323.65 312.18
296.31 280.77 264.06

-17.4 42.9 48.1
-16.5 10.7 8.2
0.9 1.2 1.2
210.5 219.7 216.8

0.7 0.8 0.8
0 7.32 11.13
315.8 438.3 367.5
243.3 183.0 215.4
0.4 0.5 0.3
54.79 54.31 52.66

177.9 198.9 148.8
0.6 0.6 0.5
-1.2 2.1 3.3
711.5 756.7 686.55

0.0 0.1 0.1
249.31 287.42 278.2
0.4 0.4 0.4
0.0 0.0 0.1
0.4 0.6 0.6
210.9 198.4 513.4
177.9 198.9 148.8
-5.54 13.21 26.01
-38.07 15.02 19.74
1.2 1.0 3.5
1.5 1.9 3.5
413.47 270.7 205.91

0.8 1.03 0.95
2.18 142.08 149.54
2.6 57.4
-60.3 -5.2
16.0 69.1
-297.2 -408.4
-18.6 -5.9
-1.7 -2.1 0.0
0.8 1.0 0.0
-1.0 -1.5 0.0
-170.3 -19.5
-37.5 16.9
4.5 -1.2
-286.8 -33.9
1.7 1.7
7.7 -2.0
-52.11384 -56.20589 -49.08164

0.319713 0.409554 0.438325
0.032274 0.042947 0.042347
0.589487 0.562112 0.524609
y
Score'22 Score'21 Score'20

0 0 0
0 0 0
0 0 0
0 1 0
0 1 0
urce Funding
0 0 0
1 1 0
1 1 1
2 2 1
iency
1 0 0
1 0 1
Hence ,the company is in Grey Zone -Median in 2021 and 2023 and weak in 202
2 3 1
Co-efficient

021 and 2023 and weak in 2020 and 2022
rm is manipulating
This data can be easily copy pasted into a Microsoft
Excel sheet
United Spirits Previous Years »

Consolidated Profit & Loss account ------------------- in Rs. Cr. -------------------
Mar 23 Mar-22 Mar-21 Mar-20
12 mths 12 mths 12 mths 12 mths
INCOME
Revenue From Operations [Gross] 27,758.00 31,004.10 27,385.10 28,776.20
Less: Excise/Sevice Tax/Other Levies 17,203.80 21,349.40 19,287.20 19,498.30
Revenue From Operations [Net] 10,554.20 9,654.70 8,097.90 9,277.90
Other Operating Revenues 57.4 57.7 33.4 47.5
Total Operating Revenues 10,611.60 9,712.40 8,131.30 9,325.40
Other Income 73.1 35.5 39.6 22
Total Revenue 10,684.70 9,747.90 8,170.90 9,347.40
EXPENSES
Cost Of Materials Consumed 5,337.00 4,796.90 3,973.10 4,639.80
Purchase Of Stock-In Trade 864.2 577.3 349.4 290.7
Changes In Inventories Of FG,WIP And Stock-In

-137.1 -82.7 133.1 98.4
Trade
Employee Benefit Expenses 610 653.1 556.4 530
Finance Costs 103.9 88 187.6 212
Depreciation And Amortisation Expenses 282.5 303.8 299.1 285.3
Other Expenses 2,520.60 2,159.70 2,066.60 2,194.20
Total Expenses 9,581.10 8,496.10 7,565.30 8,250.40

Profit/Loss Before Exceptional, ExtraOrdinary
1,103.60 1,251.80 605.6 1,097.00
Items And Tax
Exceptional Items 176.4 -165.2 -64.3 66.6
Profit/Loss Before Tax 1,280.00 1,086.60 541.3 1,163.60
Tax Expenses-Continued Operations
Current Tax 281.4 259.3 176.4 306.3
Less: MAT Credit Entitlement 0 0 0 -10.4
Deferred Tax -12.7 41.4 4.6 137.3
Tax For Earlier Years -115.9 -24.7 -3.1 85.7
Total Tax Expenses 152.8 276 177.9 539.7

Profit/Loss After Tax And Before ExtraOrdinary
1,127.20 810.6 363.4 623.9
Items
Profit/Loss From Continuing Operations 1,127.20 810.6 363.4 623.9
Profit/Loss For The Period 1,127.20 810.6 363.4 623.9
Minority Interest 10.5 18 21.5 38.3
Share Of Profit/Loss Of Associates -1.4 0 -1.3 -3.3
Consolidated Profit/Loss After MI And Associates 1,136.30 828.6 383.6 658.9

OTHER ADDITIONAL INFORMATION
EARNINGS PER SHARE
Basic EPS (Rs.) 16 12 5 9
Diluted EPS (Rs.) 16 12 5 9
DIVIDEND AND DIVIDEND PERCENTAGE
Source : Dion Global Solutions Limited

Mar-19
12 mths
28,813.80
19,531.70
9,282.10
1,010.90
58.7
9,340.80
69.2
9,410.00
4,254.50
283.2
65.7
689.8
237.2
214.7
2,654.00
8,399.10
1,010.90
2.6
1,013.50
446.7
11.6
-107
328.1
685.4
685.4
685.4
16.6
-1.8
700.2
10
10
This data can be easily copy pasted
into a Microsoft Excel sheet
United Spirits Previous Years »

------------------- in
Consolidated Balance Sheet Rs. Cr.
-------------------
12 mths 12 mths 12 mths 12 mths 12 mths
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 145.5 145.3 145.3 145.3 145.3
Total Share Capital 145.5 145.3 145.3 145.3 145.3
Total Reserves and Surplus 5,854.00 4,808.40 3,974.50 3,582.70 2,945.00
Total Shareholders Funds 5,999.50 4,953.70 4,119.80 3,728.00 3,090.30
Minority Interest
NON-CURRENT LIABILITIES
Deferred Tax Liabilities [Net] 45.1 48.3 26.1 7.6 0
Other Long Term Liabilities 80 134.1 102.5 140.3 0
Long Term Provisions 12.3 14.9 9.6 8.2 53.5
Total Non-Current Liabilities 137.7 198.2 140.4 170.8 833.9
CURRENT LIABILITIES
Short Term Borrowings 0.8 340.8 874.5 1,606.00 2,089.40
Trade Payables 1,782.50 1,582.10 1,417.20 1,199.40 1,408.30
Other Current Liabilities 1,467.90 1,427.40 1,472.20 1,734.50 1,344.40
Short Term Provisions 373.1 488 573.8 453.9 345.7
Total Current Liabilities 3,624.30 3,838.30 4,337.70 4,993.80 5,187.80
Total Capital And Liabilities 9,761.50 8,911.30 8,537.00 8,851.30 9,108.90
ASSETS
NON-CURRENT ASSETS
Tangible Assets 1,176.20 1,475.80 1,496.60 1,551.30 1,418.20
Intangible Assets 356.7 358 375.5 383.6 373.7
Capital Work-In-Progress 66.8 87.7 88.3 104.1 101.9
Intangible Assets Under Development 16 8 8.4 17 16.5
Fixed Assets 1,615.70 1,929.50 1,968.80 2,056.00 1,910.30
Non-Current Investments 30.1 0 0 21.9 25.2
Deferred Tax Assets [Net] 157.3 147.8 171.1 159 290
Long Term Loans And Advances 0 0 16.2 18.4 22.7
Other Non-Current Assets 1,722.50 1,649.60 1,556.90 1,704.70 1,547.60
Total Non-Current Assets 3,526.90 3,747.90 3,734.00 3,981.00 3,845.10
CURRENT ASSETS
Current Investments 255.8 222.1 0 0 0
Inventories 2,230.00 2,156.70 2,051.90 1,927.50 1,934.30
Trade Receivables 2,434.00 2,373.60 2,187.20 2,283.50 2,542.50
Cash And Cash Equivalents 883.3 60.3 83.9 73.5 282.9
Short Term Loans And Advances 16.3 11.3 15.6 16 16.9
OtherCurrentAssets 415.2 339.4 464.4 569.8 487.2
Total Assets 9,761.50 8,911.30 8,537.00 8,851.30 9,108.90
CONTINGENT LIABILITIES, COMMITMENTS
Contingent Liabilities 1,477.70 2,099.00 1,614.30 1,810.80 1,933.20
BONUS DETAILS
NON-CURRENT INVESTMENTS
Non-Current Investments Unquoted
20 0 0 0 0
Book Value
CURRENT INVESTMENTS
Current Investments Unquoted Book
255.8 222.1 0 0 0
Value

Globus Spirits Previous Years »
------------------- in
Consolidated Profit & Loss account Rs. Cr.
-------------------
INCOME
Revenue From Operations [Gross] 1,671.63 1,267.04 1,079.65 930.59 1,105.72
Less: Excise/Sevice Tax/Other Levies 441.36 98.61 94.79 77.14 333.96
Revenue From Operations [Net] 1,230.26 1,168.42 984.86 853.45 771.75
Other Operating Revenues 0.5 0.39 1.05 1.79 2.49
Total Operating Revenues 1,230.77 1,168.82 985.91 855.24 774.24
Other Income 6.56 3.74 7.09 5.32 4.51
Total Revenue 1,237.33 1,172.55 993 860.56 778.75
EXPENSES
Cost Of Materials Consumed 644.94 742.92 602.04 516.6 477.99

14.89 -23.72 -3.02 0.31 -10.26
Trade
Finance Costs 18.83 23.55 26.31 27.14 17.52
Depreciation And Amortisation Expenses 40.66 38.02 36.12 36.2 26.87
Other Expenses 277.81 290.6 270.91 247.21 234.58
Total Expenses 1,035.56 1,105.65 960.08 850.39 764.44

201.77 66.9 32.91 10.17 14.31
Items And Tax
Profit/Loss Before Tax 201.77 66.9 32.91 10.17 14.31
Current Tax 36.78 12.73 9.32 2.55 1.22
Deferred Tax 24.18 4.35 5.21 1.97 -1.38
Tax For Earlier Years 0 0.12 -5.34 0 0
Total Tax Expenses 60.95 17.2 9.19 4.52 -0.17

140.82 49.7 23.72 5.65 14.48
Items
Profit/Loss From Continuing Operations 140.82 49.7 23.72 5.65 14.48
Minority Interest 0.02 0.2 0.62 0.13 0

Consolidated Profit/Loss After MI And
140.84 49.9 24.34 5.77 14.48
Associates
EARNINGS PER SHARE
Basic EPS (Rs.) 49 17 8 2 5
Diluted EPS (Rs.) 49 17 8 2 5

Equity Share Dividend 2.88 0 0 0 0

Globus Spirits Previous Years »
------------------- in
-------------------
SHAREHOLDER'S FUNDS
Reserves and Surplus 556.52 418.5 369.08 344.67 338.75
Total Reserves and Surplus 556.52 418.5 369.08 344.67 338.75
Total Shareholders Funds 585.32 447.3 397.88 373.46 367.55
Minority Interest -0.92 -0.9 -0.72 -0.1 0
Deferred Tax Liabilities [Net] 52.48 28.26 24.15 25.87 23.88
Other Long Term Liabilities 7.7 3.7 2.49 2.71 2.18
CURRENT LIABILITIES
Short Term Borrowings 27.28 4.48 31.42 78.57 74
Trade Payables 118.74 108.49 94.66 96.48 103.45
Other Current Liabilities 84.93 67.03 46.43 47.5 45.27
Short Term Provisions 6.77 5.36 1.65 1.48 1.25
Total Current Liabilities 237.72 185.35 174.15 224.03 223.96
Total Capital And Liabilities 992.02 799.29 769.21 771.17 794.03
ASSETS
NON-CURRENT ASSETS
Tangible Assets 578.14 568.92 573.66 608.56 631.74
Intangible Assets 0.41 0 0 0 0
Intangible Assets Under Development 0 0.61 0.61 0.34 0.21
Fixed Assets 626.85 598.47 586.04 609.03 632.09
Long Term Loans And Advances 6.38 7.79 3.02 6.25 5.66
Other Non-Current Assets 55.01 16.67 28.52 30.98 37.2
Total Non-Current Assets 688.25 622.93 617.58 646.26 674.95
CURRENT ASSETS
Inventories 102.15 106.28 77.78 60.38 67.83
Short Term Loans And Advances 1.78 1.05 6.09 1.22 1.01

Total Current Assets 303.76 176.36 151.63 124.91 119.08
Total Assets 992.02 799.29 769.21 771.17 794.03
Contingent Liabilities 88.75 14.87 16.35 6.58 7.03
BONUS DETAILS
CURRENT INVESTMENTS
Radico Khaitan Previous Years »
------------------- in
-------------------
INCOME
Revenue From Operations [Gross] 12,705.51 12,439.26 10,342.58 9,392.00 8,036.24
Less: Excise/Sevice Tax/Other Levies 9,601.10 9,602.49 7,949.22 6,990.85 5,961.06
Revenue From Operations [Net] 3,104.42 2,836.77 2,393.35 2,401.15 2,075.18
Other Operating Revenues 38.4 31.25 24.78 25.89 21.76
Total Operating Revenues 3,142.82 2,868.01 2,418.14 2,427.04 2,096.95
Other Income 9.41 7.43 20.07 9.19 13.29
Total Revenue 3,152.22 2,875.44 2,438.21 2,436.23 2,110.23
EXPENSES
Cost Of Materials Consumed 1,917.60 1,579.26 1,238.83 1,270.91 1,044.86
Purchase Of Stock-In Trade 6.59 2.12 1.77 3.59 11.17

-96.27 -3.95 -38.18 -18.83 -41.7
Trade
Finance Costs 22.12 13.1 22.02 31.61 35.48
Other Expenses 787.63 747.14 630.44 613.48 560.9
Total Expenses 2,877.49 2,543.81 2,085.11 2,139.37 1,824.52

274.74 331.63 353.1 296.85 285.71
Items And Tax
Exceptional Items 0 0 0 -24.17 0
Current Tax 68.89 87.19 84.36 70.95 85.73
Deferred Tax 1.47 -3.45 2.07 -25.76 11.91
Tax For Earlier Years 0 -0.65 -3.89 0 0
Total Tax Expenses 70.37 83.09 82.54 45.19 97.64

204.37 248.54 270.56 227.5 188.06
Items
Share Of Profit/Loss Of Associates 15.98 14.69 6.59 1.64 6.07
Consolidated Profit/Loss After MI And Associates 220.35 263.23 277.16 229.14 194.13
EARNINGS PER SHARE
Basic EPS (Rs.) 16 20 21 17 15

Diluted EPS (Rs.) 16 20 21 17 15
Equity Share Dividend 40.1 32.08 26.71 19.3 16.07
Tax On Dividend 0 0 0 1.31 0

This data can be easily copy pasted into a
Microsoft Excel sheet
Radico Khaitan Previous Years »

------------------- in
-------------------
SHAREHOLDER'S FUNDS
Total Reserves and Surplus 2,177.07 2,000.12 1,766.00 1,515.98 1,308.67
Employees Stock Options 4.09 0 0.2 0.25 0.39
Total Shareholders Funds 2,207.90 2,026.86 1,792.92 1,542.94 1,335.74
CURRENT LIABILITIES
Trade Payables 274.89 304.26 261.91 264.24 244.84
Total Current Liabilities 1,089.06 653.76 819.04 843.45 778.93
Total Capital And Liabilities 3,719.09 2,781.19 2,714.36 2,482.80 2,251.40
ASSETS
NON-CURRENT ASSETS
Tangible Assets 1,226.22 811.2 778.39 729.54 697.92
Capital Work-In-Progress 325.59 28.98 37.78 18.08 16
Intangible Assets Under Development 1.3 1.3 0 0 0
Fixed Assets 1,561.06 850.88 827.68 761.51 729.94
Non-Current Investments 191.36 175.48 184.4 177.8 176.19
Long Term Loans And Advances 0 0 9.73 16.58 8.03
Total Non-Current Assets 1,838.10 1,169.50 1,089.65 1,060.75 1,026.01
CURRENT ASSETS
Inventories 715.42 536.85 489.07 374.18 359.71
Total Assets 3,719.09 2,781.19 2,714.36 2,482.80 2,251.40
BONUS DETAILS
Non-Current Investments Unquoted Book
0 0.01 0.01 0.01 0.01
Value
CURRENT INVESTMENTS

GM Breweries Previous Years »
------------------- in
Standalone Profit & Loss account Rs. Cr.
-------------------
INCOME
Revenue From Operations [Gross] 2,325.74 1,778.13 1,232.46 1,681.34 1,704.61
Less: Excise/Sevice Tax/Other Levies 1,732.23 1,319.66 892.34 1,212.71 1,240.60
Revenue From Operations [Net] 593.51 458.46 340.12 468.62 464.01
Total Operating Revenues 593.51 458.46 340.12 468.62 464.01
Other Income 20.47 28.58 30.29 9.43 13.74
Total Revenue 613.97 487.05 370.41 478.05 477.74
EXPENSES
Cost Of Materials Consumed 435.04 330.57 229 338.12 309.06
Changes In Inventories Of FG,WIP And Stock-In Trade -1.03 -2.23 2.04 -0.02 -2.33
Finance Costs 0.04 0.01 0.06 0.05 0.07
Other Expenses 32.33 26.69 25.02 31 29.8
Total Expenses 482.36 369 270.35 387.27 354.54
Mar-23 Mar-22 Mar-21 Mar-20 Mar-19
Profit/Loss Before Exceptional, ExtraOrdinary Items And Tax 131.62 118.05 100.06 90.78 123.2
Current Tax 31.35 25.25 20.25 23.5 41.4
Deferred Tax -0.53 -0.56 -0.28 -0.57 -0.5
Tax For Earlier Years 0.93 0 0 0 0
Total Tax Expenses 31.75 24.7 19.97 22.93 40.9
Profit/Loss After Tax And Before ExtraOrdinary Items 99.86 93.36 80.09 67.85 82.3
Mar-23 Mar-22 Mar-21 Mar-20 Mar-19

EARNINGS PER SHARE
Basic EPS (Rs.) 54.61 51.08 43.82 37.12 45.21
Diluted EPS (Rs.) 54.61 51.08 43.82 37.12 45.21
VALUE OF IMPORTED AND INDIGENIOUS RAW MATERIALS
STORES, SPARES AND LOOSE TOOLS
Equity Share Dividend 9.14 7.31 5.48 6.61 4.39
Tax On Dividend 0 0 0 0 0.89
Equity Dividend Rate (%) 60 50 40 30 30

This data can be easily copy pasted into a Microsoft
Excel sheet
GM Breweries Previous Years »

------------------- in
Standalone Balance Sheet Rs. Cr.
-------------------
SHAREHOLDER'S FUNDS
CURRENT LIABILITIES
Trade Payables 8.9 2.82 3.1 11.09 4.5
ASSETS
NON-CURRENT ASSETS
Tangible Assets 52.53 53.19 57.34 61.99 67.17
Intangible Assets 0.16 0 0 0 0.01
Other Assets 132.37 83.64 80.55 97.04 72.3
Fixed Assets 192.91 156.35 158 185.1 187.16
Non-Current Investments 445.73 378.87 286.52 225.98 162.78
Total Non-Current Assets 661.32 546.51 478.7 422 380.77
CURRENT ASSETS
Inventories 36.7 31.9 27.97 20.57 17.74
Total Assets 769.17 668.02 572.95 483.83 423.54

CIF VALUE OF IMPORTS
EXPENDITURE IN FOREIGN EXCHANGE
REMITTANCES IN FOREIGN CURRENCIES FOR DIVIDENDS
Dividend Remittance In Foreign Currency - - - - -
EARNINGS IN FOREIGN EXCHANGE
FOB Value Of Goods - - - - -
Other Earnings - - - - -
BONUS DETAILS
Bonus Equity Share Capital 8.92 8.92 8.92 8.92 8.92
Non-Current Investments Quoted Market Value - - - - -
Non-Current Investments Unquoted Book Value 445.73 378.87 286.52 225.98 162.78
CURRENT INVESTMENTS
Current Investments Quoted Market Value - - - - -
Current Investments Unquoted Book Value - - - - -

Som Distilleries and Previous Years »

Breweries
------------------- in
-------------------
INCOME
Revenue From Operations [Gross] 1,498.05 653.81 507.08 711.61 552.72
Less: Excise/Sevice Tax/Other Levies 691.37 291.05 219.51 251.72 159.45
Revenue From Operations [Net] 806.68 362.76 287.57 459.89 393.27
Total Operating Revenues 806.68 362.76 287.57 459.89 393.27
Other Income 1.33 2.7 2.58 3.6 3.47
Total Revenue 808.01 365.46 290.15 463.49 396.73
EXPENSES
Cost Of Materials Consumed 503.26 213.32 164.18 247.22 216.23
Purchase Of Stock-In Trade 0 2.58 0 0 0
Changes In Inventories Of FG,WIP And

-17.99 -8.52 1.29 -4.25 -17.18
Stock-In Trade
Finance Costs 15.97 15.35 18.66 15.37 12.42
Other Expenses 192.55 116.79 114.89 155.69 131.81
Total Expenses 737.56 378 329.18 442.6 365.12
Profit/Loss Before Exceptional,

70.45 -12.54 -39.03 20.89 31.61
ExtraOrdinary Items And Tax
Profit/Loss Before Tax 70.45 -12.54 -39.03 20.89 31.61
Current Tax 0 0 0 7.32 11.13
Deferred Tax 10.15 -5.78 -3.52 -1.95 0.6
Tax For Earlier Years 0 3.08 2.57 0.49 0.13
Total Tax Expenses 10.15 -2.7 -0.95 5.87 11.87

Profit/Loss After Tax And Before
60.3 -9.84 -38.07 15.02 19.74
ExtraOrdinary Items
Profit/Loss From Continuing Operations 60.3 -9.84 -38.07 15.02 19.74
Profit/Loss For The Period 60.3 -9.84 -38.07 15.02 19.74

Consolidated Profit/Loss After MI And
60.3 -9.84 -38.07 15.02 19.74
Associates

EARNINGS PER SHARE
Basic EPS (Rs.) 8 -1 -6 5 6
Diluted EPS (Rs.) 8 -1 -6 5 6
Imported Raw Materials 0 0 0 16.36 3.11
Indigenous Raw Materials 0 0 0 230.87 213.12
Imported Stores And Spares 0 0 0 1.24 0.73
Indigenous Stores And Spares 0 0 0 8.59 4.27
Equity Share Dividend 1.81 0 0 4.87 4.13
Tax On Dividend 0 0 0 1 0.85

Som Distilleries and Previous Years »

Breweries
------------------- in
-------------------
SHAREHOLDER'S FUNDS
Long Term Provisions 0.31 0 0 0 0
Total Non-Current Liabilities 219.02 117 133.38 156.01 111.79
CURRENT LIABILITIES
Trade Payables 110.22 69.33 89.3 86.82 63.53
ASSETS
NON-CURRENT ASSETS
Tangible Assets 390.7 405.23 413.47 270.7 205.91
Capital Work-In-Progress 97.17 0 2.18 142.08 149.54
Intangible Assets Under Development 0 0 0.02 0 0
Fixed Assets 488.25 405.85 416.46 413.8 356.4
Total Non-Current Assets 522.38 430.95 432.57 433.05 374.37
CURRENT ASSETS
Inventories 135.28 84.52 68.44 103.92 95.35
Total Assets 911.84 699.39 711.5 756.7 686.55
BONUS DETAILS
CURRENT INVESTMENTS

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Particulars

Revenue From Operations [Net]

8.19 5.98 4.31 3.13 3.05

-1.30 -0.86 1.64 1.06 0.71

5.78 6.76 6.87 5.71 7.43

9,580.00 8,451.60 7,442.60 8,271.40 8,631.10

-1.31 1.38 1.28 1.39

Here ,M>(-1.78).Hence the firm is manipulating

Total Reserves and Surplus 5,854.00 4,808.40 3,974.50

Employees Stock Options 0.00 0.00 0.00

Minority Interest 0.00 0.00 0.00

Other Long Term Liabilities 80 134.1 102.5

Long Term Provisions 12.3 14.9 9.6

Total Non-Current Liabilities 137.7 198.2 140.4

Short Term Borrowings 0.8 340.8 874.5

Trade Payables 1,782.50 1,582.10 1,417.20

Other Current Liabilities 1,467.90 1,427.40 1,472.20

Short Term Provisions 373.1 488 573.8

Total Current Liabilities 3,624.30 3,838.30 4,337.70

Total Capital And Liabilities 9,761.50 8,911.30 8,537.00

Tangible Assets 1,176.20 1,475.80 1,496.60

Intangible Assets 356.7 358 375.5

Capital Work-In-Progress 66.8 87.7 88.3

Fixed Assets 1,615.70 1,929.50 1,968.80

Non-Current Investments 30.1 0 0

Deferred Tax Assets [Net] 157.3 147.8 171.1

Long Term Loans And Advances 0 0 16.2

Other Non-Current Assets 1,722.50 1,649.60 1,556.90

Total Non-Current Assets 3,526.90 3,747.90 3,734.00

Current Investments 255.8 222.1 0

Inventories 2,230.00 2,156.70 2,051.90

Trade Receivables 2,434.00 2,373.60 2,187.20

Cash And Cash Equivalents 883.3 60.3 83.9

Short Term Loans And Advances 16.3 11.3 15.6

OtherCurrentAssets 415.2 339.4 464.4

Total Current Assets 6,234.60 5,163.40 4,803.00

Total Assets 9,761.50 8,911.30 8,537.00

Contingent Liabilities 1,477.70 2,099.00 1,614.30

Revenue From Operations [Net] 10,554.20 9,654.70 8,097.90

Other Operating Revenues 57.4 57.7 33.4

Total Operating Revenues 10,611.60 9,712.40 8,131.30

Other Income 73.1 35.5 39.6

Total Revenue 10,684.70 9,747.90 8,170.90

Cost Of Materials Consumed 5,337.00 4,796.90 3,973.10

Purchase Of Stock-In Trade 864.2 577.3 349.4

Changes In Inventories Of FG,WIP And Stock-In Trade -137.1 -82.7 133.1

Employee Benefit Expenses 610 653.1 556.4

Finance Costs 103.9 88 187.6

Depreciation And Amortisation Expenses 282.5 303.8 299.1

Other Expenses 2,520.60 2,159.70 2,066.60

Total Expenses 9,581.10 8,496.10 7,565.30

Exceptional Items 176.4 -165.2 -64.3

Profit/Loss Before Tax 1,280.00 1,086.60 541.3

Current Tax 281.4 259.3 176.4

Total Tax Expenses -12.7 41.4 4.6

Profit/Loss From Continuing Operations -115.9 -24.7 -3.1

Net CashFlow From Operating Activities 614.7 977.4 1,817.70

Net Cash Used In Investing Activities -53.2 -312.7 -99.2

Net Cash Used From Financing Activities 500.9 -688 -1,706.80

Foreign Exchange Gains / Losses 0 0 0