Income Statement

REVENUES
COGS
Gross Profit
SG& A
EBITDA
D&A
EBIT (op.Income)
INTEREST
PBT
TAX
Net Income
Dividend paid

31 Mar'2012 31 Mar'2013 31 Mar'2014 31 Mar'2015 31 Mar'2016 31 Mar'2017

10,000
10,600
11,236
11,910
13,339
14,940
4,500
4,812
5,143
5,426
6,026
6,698
5,500
5,788
6,093
6,484
7,313
8,242
2,000
2,226
2,360
2,322
2,601
2,913
3,500
3,562
3,734
4,162
4,712
5,328
1,000
950
1,105
1,245
1,120
1,233
2,500
2,612
2,629
2,917
3,592
4,095
1,200
1,368
1,411
1,450
1,288
1,359
1,300
1,244
1,218
1,467
2,304
2,736
455
435
426
514
807
958
845
809
791
954
1,498
1,779
0

95

225

356

CASH FLOW STATEMENT

31 Mar'2012 31 Mar'2013 31 Mar'2014
CASH FLOW FROM OPERATING ACTIVITIES
net income as in IS
Add interest expenses
Add depreciation
Add/Less change in Non cash working capital

CASH FLOW FROM INVESTING ACTIVITIES

capex
Investments/acquisitions

CASH FLOW FROM FINANCING ACTIVITIES

Equity share capital
Equity sec premium
DIVIDENDS PAID
debts raised/ repaid
interest paid

Cash movement during the year

cash balance at start of year
cash balance at the end of year

4,892

809
1,368
950
61
3,187

791
1,411
1,105
9
3,317

0
0
0

-5000
0
-5000

0
0
0
-1200
-1368
-2568

0
0
0
1920
-1411
509

619
4,892
5,511

-1,174
5,511
4,337

31 Mar'2015 31 Mar'2016 31 Mar'2017

954
1,450
1,245
-14
3,634

1,498
1,288
1,120
-31
3,875

1,779
1,359
1,233
-72
4,299

0
0
0

0
0
0

-4500
0
-4500

0
0
-95
-1272
-1450
-2817

0
0
-225
2855
-1288
1343

0
0
-356
-1430
-1359
-3145

816
4,337
5,153

5,217
5,153
10,371

-3,346
10,371
7,025

Statement Of Financial Position

31 Mar'2012 31 Mar'2013 31 Mar'2014 31 Mar'2015
Assets
Current Assets
Cash
A/c Receivables
Inventories
Total Current Assets
Net block of Non-current Assets
Total Asets
Liabilities & Equity
Current Liability
Current protion of LTD
A/C payables
O/s Expenses
Total current Liabilities
Non current portion of LTD
Equity
Sh. Capital
Sec. Premium/Add paid in capital
Retained Earnings
Total equity
Total equity & Liability

SFP CHECK
Non cash working capital
change in non cash working capital

4,892
278
415
5,585
9,500

5,511
203
435
6,150
8,550

4,337
185
451
4,973
12,445

5,153
196
461
5,810
11,201

15,085

14,700

17,418

17,011

1,200
154
40
1,394

1,080
160
40
1,280

1,272
167
40
1,479

1,145
173
40
1,358

10,800

9,720

11,448

10,303

30
300
2,561
2,891

30
300
3,370
3,700

30
300
4,161
4,491

30
300
5,019
5,349

15,085

14,700

17,418

17,011

0
499

0
438
-61

0
429
-9

0
443
14

31 Mar'2016 31 Mar'2017

10,371
183
512
11,065
10,080

7,025
205
569
7,798
13,347

21,146

21,146

1,430
180
40
1,650

1,287
187
40
1,515

12,873

11,586

30
300
6,293
6,623

30
300
7,716
8,046

21,146

21,146

0
474
31

0
546
72

RATIOS
31 Mar'2012 31 Mar'2013 31 Mar'2014 31 Mar'2015 31 Mar'2016
Profitability
Gross Margin
EBITDA Margin
EBIT Margin
Net Margin
Liquidity
Current Ratio
Quick ratio
COVERAGE
INTEREST COVERAGE RATIO
DEBT SERVICE COVERAGE

55.00%
35.00%
25.00%
8.45%

54.60%
33.60%
24.64%
7.63%

54.23%
33.23%
23.40%
7.04%

54.44%
34.94%
24.49%
8.01%

54.82%
35.32%
26.93%
11.23%

28.79
26.65

30.72
28.55

24.07
21.89

27.25
25.09

50.26
47.94

2.92
1.27

2.60
1.28

2.65
1.23

2.87
1.41

3.66
1.44

]]]]]]]]]]]]]

31 Mar'2017
55.16%
35.66%
27.41%
11.91%

34.30
31.80

3.92
1.65

Revenues Growth (y-o-y)

COGS change of New Sales
SG& A on sales
Dep rate (WDV)
capital exp.
debt repayment on year's opening bal
debt raised
interest rate, if ICR is less than 3.5 x
interest rate, if ICR is more than 3.5 x
D/P ratio
creditor to increase by
inventory days
debtor days
tax rate

31 Mar'2012 31 Mar'2013 31 Mar'2014 31 Mar'2015

6.00%
6.00%
6.00%
52%
52%
42%
21%
21%
19.50%
10%
5000
10%
3000
12%
10%
10%
4%
4%
4%
33
32
31
7
6
6
35%

31 Mar'2016 31 Mar'2017
12.00%
12.00%
42%
42%
19.50%
19.50%
4500
4000

15%
4%
31
5

20%
4%
31
5

WORKING NOTE OF DEPRECIATION

31 Mar'2012
DEPRECIATION SCHEDULE
OPENING BLOCK OF ASSETS
ADDITIONS
DEPRECIATION
CLOSING BLOCK OF ASSETS
DEBT AND INTEREST
OPENING DEBT
DEBT RAISED
DEBT REPAID
CLOSING DEBT
Average debt
interest @10 %
interest @12 %
ICR
Interest expenses

0
9,500

0
12000

31 Mar'2013

31 Mar'2014

9,500
0
950
8,550

8,550
5000
1105
12,445

12000
0
1200
10800

10800
3000
1080
12720

11400
1140
1368
3.12
1,368

11760
1176
1411
3.17
1,411

interest coverage ratio , do consider EBITDA intead of EBIT , AS IT IS THE ACTUAL CASH PROFIT BEFORE DEP, WHICH HAS NO A

31 Mar'2015

31 Mar'2016

31 Mar'2017

12,445
0
1244.5
11,201

11,201
0
1120.05
10,080

10,080
4500
1233.045
13,347

12720
0
1272
11448

11448
4000
1145
14303

14303
0
1430
12873

12084
1208
1450
3.44
1,450

12876
1288
1545
3.66
1,288

13588
1359
1631
3.92
1,359

H PROFIT BEFORE DEP, WHICH HAS NO AFFECT ONCASH

12873
0
1287
11586