Scribd Logo
Upload

Welcome to Scribd!

  • 7 views

    LUX5

    Uploaded by

    Dipin Vinayak
    LUX5

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    LUX5

    Uploaded by

    Dipin Vinayak
    7 views2 pages
    LUX5

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    LUX5

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    7 views2 pages

    LUX5

    Uploaded by

    Dipin Vinayak
    LUX5

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    You are on page 1of 2

    Common Size P&L

    Rs Cr Mar-08 Mar-09 Mar-10 Mar-11 Mar-12 Mar-13 Mar-14 Mar-15 Mar-16 Mar-17
    Sales 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
    Raw Material Cost 58% 50% 22% 38% 36% 33% 31% 42% 38% 35%
    Change in Inventory 5% 1% 1% 5% -3% 4% -2% 15% -5% -2%
    Power and Fuel 0% 0% 0% 1% 0% 0% 0% 0% 0% 0%
    Other Mfr. Exp 0% 0% 44% 32% 29% 37% 33% 35% 28% 33%
    Employee Cost 1% 2% 3% 3% 4% 4% 3% 4% 5% 6%
    Selling and Admin Cost 35% 37% 17% 14% 12% 12% 9% 10% 12% 13%
    Other Expenses 2% 2% 3% 2% 1% 1% 1% 1% 2% 3%
    Operating Profit -2% 7% 11% 5% 21% 8% 24% -9% 20% 12%
    Other Income 0% 0% 0% 0% 1% 0% 1% 1% 1% 1%
    Depreciation 0% 0% 1% 1% 1% 1% 1% 1% 1% 1%
    Interest 2% 1% 2% 2% 2% 1% 1% 1% 1% 1%
    Profit Before Tax 7% 8% 10% 11% 13% 15% 19% 20% 8% 8%
    Tax 3% 3% 3% 4% 4% 4% 5% 5% 2% 2%
    Net Profit 5% 5% 6% 7% 8% 11% 14% 15% 6% 6%
    Dividend Amount 0% 0% 0% 0% 1% 2% 0% 2% 1% 0%

    Common Size Balance Sheet


    Rs Cr Mar-08 Mar-09 Mar-10 Mar-11 Mar-12 Mar-13 Mar-14 Mar-15 Mar-16 Mar-17
    Equity Share Capital 1% 1% 1% 1% 1% 0% 0% 0% 0% 0%
    Reserves 21% 29% 35% 36% 51% 60% 69% 66% 70% 73%
    Borrowings 57% 47% 42% 38% 23% 18% 7% 16% 11% 8%
    Other Liabilities 21% 23% 22% 26% 26% 22% 24% 17% 19% 19%
    Total Liabilities 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
    Net Block 6% 6% 17% 14% 16% 13% 13% 12% 14% 16%
    Capital Work in Progress 9% 12% 2% 1% 0% 0% 1% 2% 2% 0%
    Investments 0% 0% 0% 0% 1% 3% 5% 3% 5% 10%
    Other Assets 85% 82% 82% 85% 83% 84% 81% 83% 79% 75%
    Total Assets 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
    Receivables 41% 43% 40% 45% 46% 36% 31% 32% 38% 33%
    Inventory 32% 33% 34% 34% 31% 40% 32% 41% 32% 29%
    Cash & Bank 7% 1% 1% 0% 0% 1% 13% 3% 1% 2%
    A common-size financial statement is displays line
    items as a percentage of one selected or common
    figure. Creating common-size financial statements
    makes it easier to analyze a company over time and
    compare it with its peers. Using common-size financial
    statements helps investors spot trends that a raw
    financial statement may not uncover.

    You might also like