LIQUIDITY RATIOS 2017 2018

Net Working Capital 1,113.42 826.91

(Total Current Assets-Total Current Liabilities)

Current Assets Ratio 2.00 1.60

(Total Current Assets) / (Total Current Liabilities)

Quick Ratio 1.458652 1.168025

(Total Current Assets-Inventories) / (Total Current Liabilities)

Cash Ratio 0.048082 0.070333

(Cash and Bank) / (Total Current Liabilities)

LEVERAGE RATIOS 2017 2018

Debt Equity Ratio 0.00017 0.002878
(Total Debt) / (Total Shareholder Funds)
EBIT 1,107.72 1,290.72
Proprietary Ratio 4.556981 5.423128
(Total Shareholder Funds) / (EBITDA[1-T])

Interest Coverage Ratio 826.6567 890.1517

(EBIT) / (Interest)

Debt Service Coverage Ratio 2595.361 2281.945

(EBITDA [1-T]) / (Interest+Repayment Installment)

PROFITABILITY RATIOS 2017 2018

Gross Profit Margin 16.01534 16.82018
(Gross Profit / Net Sales)*100

Net Profit Margin 10.02678 10.18792

(Net Profit / Net Sales)*100

Return on Investment 0.219406 0.183866

(EBITDA [1-T]) / (Total Assets)
ROA 3.333462 2.916908
Return on Equity 0.326761 0.292985
(Reported Net Profit) / (Total Shareholder Funds)

ACTIVITY RATIOS 2017 2018

Inventory Ratio 8.427468 8.838451

Debtor Turnover Ratio 47.17501 32.01232

Creditor Turnover Ratio 4.893989 4.397277

Fixed Asset Turnover Ratio 8.996488 7.888574

Total Asset Turnover Ratio 14.468 15.75008

RAW MATERIAL STORAGE PERIOD 2017 2018 2019

1. Average stock of raw materials 4953.17 5529.865 6076.71
2. Annual consumption 5,044.64 5,804.52 5,897.39
3. Average daily consumption 14.01289 16.12367 16.38164
4. Raw material storage period 353.4724 342.9657 370.9464

Work in process period 2017 2018 2019

1. Average stock of production 115.025 132.595 51.915
2. Annual cost of production 5,706.16 6,476.61 6,818.64
3. Average daily cost of production 15.85044 17.99058 18.94067
4. Average coversion period 7.256894 7.370245 2.740928

Finished goods storage period 2017 2018 2019

1. Average inventory of finished goods
2. Annual cost of sales
3. Average daily cost of sales
4. Finished goods storage period

Average collection period 2017 2018 2019

1. Average debtors 116.555 178.365 290.64
2. Annual credit sales 8,414.37 9,304.06 10,482.45
3. Average daily credit sales 23.37325 25.84461 29.11792
4. Average collection period 4.986683 6.901439 9.981483

Average payment period 2017 2018 2019

1. Average balance of trade creditors 905.455 1075.45 1318.2
2. Average credit purchases 5,263.24 5,796.49 6,356.93
3. Average daily credit purchases 14.62011 16.10136 17.65814
4. Average payment period 61.93216 66.79249 74.65113

2017 2018 2019

Gross operating cycle period 365.716 357.2374 383.6688
Net operating cycle period 303.7839 290.4449 309.0177
 2019 PARTICULARS 2017 2018
1,001.53 COGS 5,044.64 5,804.52
TAX 0.4885 0.5378
REPAYMENT OF INSTALMENT 0.218312 0.261431
1.62 EBITDA [1-T] 566.5988 596.5708
SHARES 24 24.01
MARKET PRICE PER SHARE 107.6008 135.1349
1.1751980462 BOOK VALUE PER SHARE 107.5825 134.7472

0.0250920496

2019
6.43652E-05

1,527.13
6.9063320351

991.64285714

1745.5571889

2019
17.65913503

10.705512547

0.144785341

2.6541484413
0.2778100979

2019
8.7212404431

35.342638952
4.2118259729

7.5193409203

9.5126764426
 2019 2020
5,897.39
0.617
0.335074
584.8908 1,619.00
24.03
168.1111
168.1003
Britannia Industries Previous Years »
---------------
---- in Rs.
Standalone Profit & Loss account Cr.
---------------
----
Mar '20 Mar '19 Mar '18 Mar '17 Mar '16

12 mths 12 mths 12 mths 12 mths 12 mths

Income

Sales Turnover 10,986.68 10,482.45 9,380.17 8,684.39 8,176.82

Excise Duty 0 0 76.11 270.02 228.92

Net Sales 10,986.68 10,482.45 9,304.06 8,414.37 7,947.90

Other Income 354.43 190.52 155.93 144.78 87.88

Stock Adjustments -61.51 49.02 4.18 49.25 7.12

Total Income 11,279.60 10,721.99 9,464.17 8,608.40 8,042.90

Expenditure

Raw Materials 6,629.04 6,356.93 5,796.49 5,263.24 4,643.10

Power & Fuel Cost 134.93 140.44 94.98 75.04 57.06

Employee Cost 368.87 321.64 294.87 241.68 209.21

Selling and Admin Expenses 412.11 437.92 345.43 322.07 384.25

Miscellaneous Expenses 1,609.53 1,612.41 1,365.99 1,357.44 1,529.58

Total Expenses 9,154.48 8,869.34 7,897.76 7,259.47 6,823.20

Mar '20 Mar '19 Mar '18 Mar '17 Mar '16

12 mths 12 mths 12 mths 12 mths 12 mths

Operating Profit 1,770.69 1,662.13 1,410.48 1,204.15 1,131.82

PBDIT 2,125.12 1,852.65 1,566.41 1,348.93 1,219.70

Interest 65.17 1.54 1.45 1.34 1.25

PBDT 2,059.95 1,851.11 1,564.96 1,347.59 1,218.45

Depreciation 151.69 135 119.76 96.43 86.89

Profit Before Tax 1,908.26 1,716.11 1,445.20 1,251.16 1,131.56

PBT (Post Extra-ord Items) 1,908.26 1,716.11 1,445.20 1,251.16 1,131.56
Tax 423.96 593.91 497.31 407.47 382.47
Reported Net Profit 1,484.30 1,122.20 947.89 843.69 749.09
Total Value Addition 2,525.44 2,512.41 2,101.27 1,996.23 2,180.10
Equity Dividend 422.27 300.15 264.13 239.95 239.95
Corporate Dividend Tax 0 61.7 53.78 48.85 48.85

Per share data (annualised)

Shares in issue (lakhs) 2,403.18 2,403.18 1,200.59 1,200.01 1,199.76

Earning Per Share (Rs) 61.76 46.7 78.95 70.31 62.44
Equity Dividend (%) 3,500.00 1,500.00 1,250.00 1,100.00 1,000.00
Book Value (Rs) 177.87 168.09 269.47 215.16 141.71

Source : Dion Global Solutions Limited

Britannia Industries Previous Years »
---------------
---- in Rs.
Standalone Balance Sheet Cr.
---------------
----
Mar '20 Mar '19

12 mths 12 mths

Sources Of Funds

Total Share Capital 24.05 24.03

Equity Share Capital 24.05 24.03

Reserves 4,250.60 4,015.42

Networth 4,274.65 4,039.45

Secured Loans 1,202.12 0.26

Unsecured Loans 0 0

Total Debt 1,202.12 0.26

Total Liabilities 5,476.77 4,039.71

Mar '20 Mar '19

12 mths 12 mths

Application Of Funds

Gross Block 2,015.91 1,738.59

Less: Accum. Depreciation 555.38 410.99

Net Block 1,460.53 1,327.60

Capital Work in Progress 38.92 64.91

Investments 3,141.17 1,645.67

Inventories 633.53 718.89

Sundry Debtors 242.23 350.96

Cash and Bank Balance 39.16 40.48

Total Current Assets 914.92 1,110.33

Loans and Advances 1,697.80 1,504.46

Total CA, Loans & Advances 2,612.72 2,614.79
Current Liabilities 1,593.87 1,424.74
Provisions 182.7 188.52
Total CL & Provisions 1,776.57 1,613.26
Net Current Assets 836.15 1,001.53
Total Assets 5,476.77 4,039.71

Contingent Liabilities 241.37 245.43

Book Value (Rs) 177.87 168.09

Source : Dion Global Solutions Limited

 Mar '18 Mar '17 Mar '16

12 mths 12 mths 12 mths

24.01 24 24

24.01 24 24

3,211.27 2,557.98 1,676.16

3,235.28 2,581.98 1,700.16

0.3 0.44 3.35

9.01 0 0

9.31 0.44 3.35

3,244.59 2,582.42 1,703.51

Mar '18 Mar '17 Mar '16

12 mths 12 mths 12 mths

1,320.03 1,012.92 1,176.06

288.76 173.6 536.67

1,031.27 839.32 639.39

200.28 29.77 0
1,186.13 599.91 894.88

594.58 602.61 384.01

230.32 126.41 106.7

97.25 53.55 24.8

922.15 782.57 515.51

1,287.47 1,444.57 942.98

2,209.62 2,227.14 1,458.49
1,211.66 939.24 871.67
171.05 174.48 492.08
1,382.71 1,113.72 1,363.75
826.91 1,113.42 94.74
3,244.59 2,582.42 1,629.01

295.08 355.58 389.87

269.47 215.16 141.71