PARTICULAR 2020 2021

Revenue from operations 30,534.51 17,072.99

COGS
Cost of raw materials and components consumed 2,569.59 1,099.03
Purchase of stock-in-trade 10,736.15 4,658.65
Changes in inventories -342.71 2,617.29
Consumption of stores and spares 28.24 13.55
Power and fuel 602.24 388.33
Repairs and maintenance plant & machiner 68.89 42.31
Freight 661.63 596.31
TOTAL COGS 14,324.03 9,415.47

gross profit 16,210.48 7,657.52

gross profit margins 53% 45%

operating expense
Employee benefits expense 3,764.22 3,398.22
Finance costs 1,177.41 1,035.45
Rent 504.17 248.17
Bank charges 109.71 45.77
Insurance 70.93 75.83
Legal and professional fees 185.21 171.65
repair and maintance Buildings 71.65 45.39
Rates and taxes 36.75 34.77
Advertising and sales promotion 768.93 339.31
Technical collaboration fee 322.62 135.08
Allowance for doubtful debt, loans, advances 5.01 31.69
Miscellaneous expenses 837.79 616
TOTAL OPERATING EXPENSE 7,854.40 6,177.33

EBITDA 8,356.08 1,480.19

EBITDA MARGINS 27% 9%
DEP & AM0RTISATION 2,957.65 2,647.23

EBIT 5,398.43 -1,167.04

EBIT MARGINS 18% -7%
interset
Deposits with bank 582.72 474.06
finance cost -1,177.41 -1,035.45
net interest cost -594.69 -561.39

EBT FROM CORE BUSINESS 4,803.74 -1,728.43

Income & expenses from non core business
Insurance claim received 4.22 7.82
Unwinding of financial instruments at amortised cost 29.68 70.44
Others 71.79 85.5
total 105.69 163.76

TOTAL EBT 4,909.43 -1,564.67

less: tax
Current tax 1,167.90
Deferred tax 411.47 -274.13
Tax for earlier years 2.25
total 1,581.62 -274.13
NET INCOME 3,327.81 -1,290.54