1 Liquidity Ratios
Current Ratio
Quick Ratio
Superliquid Ratio
Defensive Ratio
2 Profitability Ratios
a Based on sales
Gross Profit Margin
Net Profit Margin
Operating Profit Margin
b Based on Investment
Return on Investments
Return on Equity
Return on Capital Employed
Return on Invested Capital
Return on Total Assets
3 Solvency Ratios
Debt to Equity Ratio
Total Debt to Equity Ratio
Funded Debt to Total Capitalization
Capital Gearing Ratio
Interest Coverage Ratio
Fixed Charge Coverage Ratio
Proprietary Ratio
Fixed Assets to Net Worth Ratio
Long Term debt to Net Worth Ratio
4 Efficiency Ratios
Inventory Turnover Ratio
Inventory Conversion Period
Debtors Turnover Ratio
Average Collection Period
Creditors Turnover Ratio
Average Payment Period
Fixed Assets Turnover Ratio
Working Capital Turnover Ratio
5 Valuation Ratios
Earning Per Share
Price to Earning Ratio
Price to cash flow
Price to Sales
EV to EBIDTA
Formula
Current Assets/Current Liabilities
Quick Assets/Current Liabilities
Superliquid Assets/Current Liabilities
Current Assets/Daily Operating Expenses
Gross Profit/Net Sales*100
Net Profit/Net Sales*100
Operating Profit/Net Sales*100
Net Profit/ Total Investment
EAT/Equity
EBIT/Capital Employed
NOPAT/Capital Employed
EBIT/Total Assets
Debt/Equity
Total Debt/Equity
Funded Debt/Total Capital
Equity/Fixed Income Bearing Securities
EBIT/Total Interest
EBIT/Fixed Charge
Properietor's funds/Total Assets
Fixed Assets/Net worth
Long Term Debt/Net Worth
COGS/Average Inventory
365/Inventory Turnover Ratio
Net Credit Sales/Average Receivables
365/ Debtors Turnover Ratio
Net Credit Purchases/Average Accounts Payable
365/Creditors Turnover Ratio
Net Sales/Fixed Assets
COGS/Average Working Capital
Earnings to Equity Shareholders/No. of outstanding shares
MPS/EPS
Market capitalization/Operating cash flow
MPS/Revenue Per Share
EV/EBIDTA
Price to Book Value Market Capitalization/Book Value
PE to Growth (PEG) PE ratio/Projected EPS growth
Names
Prachi 0.973248
Prachi 0.818673 Quick Assets = Current Assets - Inventories
Prachi 0.626036
Prachi 0.334978 Daily Operating expenses

Prachi 25.60%
Prachi 7.15%
Prachi 23.45%

Prachi 0.452248 Total Investments= Current Investments+Non Current Investment

Prachi 0.163783
Rohan 0.161661 Capital employed =Total assets-current liability
Rohan -0.183399 NOPAT
Rohan 0.124698

Rohan 1.029765
Rohan 1.633383 Total Debt
Rohan
Rohan
Rohan 0.821731
Rohan
Khushboo
Khushboo
Khushboo

Khushboo
Khushboo
Khushboo
Khushboo
Khushboo
Khushboo
Juhi
Juhi

Juhi
Juhi
Juhi
Juhi
Juhi
Juhi
Juhi
 705.09

2502.31

516.73

2,905.52
-532.87

2,330.56
Profit & Loss - Jubilant Foodworks Ltd.Rs (in Crores) Commsize Income Statement
Mar'21 Mar'20 Mar'21
12Months 12Months
INCOME:
Sales Turnover 3268.87 3885.78 100.00%
Excise Duty 0 0 0.00%
NET SALES 3268.87 3885.78 100.00%
Other Income 70.3726 68.8244 2.15%
TOTAL INCOME 3339.25 3954.6 102.15%
EXPENDITURE:
Manufacturing Expenses 144.71 169.2 4.43%
Material Consumed 885.76 1117.45 27.10%
Personal Expenses 735.71 784.62 22.51%
Selling Expenses 275.14 246.95 8.42%
Administrative Expenses 460.98 690.48 14.10%
Expenses Capitalised 0 0 0.00%
Provisions Made 0 0 0.00%
TOTAL EXPENDITURE 2502.31 3008.69 76.55%
Operating Profit 766.56 877.08 23.45%
EBITDA 836.93 945.91 25.60%
Depreciation 367.22 344.14 11.23%
Other Write-offs 0 0 0.00%
EBIT 469.71 601.77 14.37%
Interest 160.6 163.45 4.91%
EBT 309.1 438.31 9.46%
Taxes 75.42 118.05 2.31%
Profit and Loss for the Year 233.69 320.26 7.15%
Non Recurring Items 0 -44.81 0.00%
Other Non Cash Adjustments 0 0 0.00%
Other Adjustments 0 0 0.00%
REPORTED PAT 233.69 275.45 7.15%
KEY ITEMS
Preference Dividend 0 0 0.00%
Equity Dividend 0 115.33 0.00%
Equity Dividend (%) 0 87.39
Shares in Issue (Lakhs) 1319.69 1319.69 40.37%
EPS - Annualised (Rs) 17.71 20.87 0.54%
Rs (in Crores)
ommsize Income Statement
Mar'20 Analysis:
About 1.5-2% of the total income of the firm is from other sources.
The Sales Turnover has decreased by about ₹600 crores from FY19-20 to FY20-21, given the impact
100.00% Out of the entire sales, more than 75% is a mix of different expenditures, including Sales/Promotion
0.00% However, 20-25% of the Sales is Personal Expenses.
100.00% The remaining part of Sales, other than Expenses, is Operating Profit.
1.77% A net of 7-8% of the sales is the PAT of the firm.
101.77% In FY 20-21, no equity dividend is being distributed.
However, in the previous FY, about 3% has been distributed as a part of the EPS.
4.35%
28.76%
20.19%
6.36%
17.77%
0.00%
0.00%
77.43%
22.57%
24.34%
8.86%
0.00%
15.49%
4.21%
11.28%
3.04%
8.24%
-1.15%
0.00%
0.00%
7.09%

0.00%
2.97%

33.96%
0.54%
Y20-21, given the impact of COVID
ncluding Sales/Promotion/Marketing Expenses.
Profit & Loss - Jubilant Foodworks Ltd.Rs (in Crores) Absolute Numbers
Mar'21 Mar'20
12Months 12Months
INCOME:
Sales Turnover 3268.87 3885.78 -616.91
Excise Duty 0 0 0
NET SALES 3268.87 3885.78 -616.91
Other Income 70.3726 68.8244 1.5482
TOTAL INCOME 3339.25 3954.6 -615.35
EXPENDITURE:
Manufacturing Expenses 144.71 169.2 -24.49
Material Consumed 885.76 1117.45 -231.69
Personal Expenses 735.71 784.62 -48.91
Selling Expenses 275.14 246.95 28.19
Administrative Expenses 460.98 690.48 -229.5
Expenses Capitalised 0 0 0
Provisions Made 0 0 0
TOTAL EXPENDITURE 2502.31 3008.69 -506.38
Operating Profit 766.56 877.08 -110.52
EBITDA 836.93 945.91 -108.98
Depreciation 367.22 344.14 23.08
Other Write-offs 0 0 0
EBIT 469.71 601.77 -132.06
Interest 160.6 163.45 -2.85
EBT 309.1 438.31 -129.21
Taxes 75.42 118.05 -42.63
Profit and Loss for the Year 233.69 320.26 -86.57
Non Recurring Items 0 -44.81 44.81
Other Non Cash Adjustments 0 0 0
Other Adjustments 0 0 0
REPORTED PAT 233.69 275.45 -41.76
KEY ITEMS
Preference Dividend 0 0 0
Equity Dividend 0 115.33 -115.33
Equity Dividend (%) 0 87.39 -87.39
Shares in Issue (Lakhs) 1319.69 1319.69 0
EPS - Annualised (Rs) 17.71 20.87 -3.16
Rs (in Crores)
%age Change Khushboo

Analysis: Sales turnover has decreased by 15% in the year 2021.

Income from other sources has increased by 2%
-15.88 Also, all expenses have droppped by 6%-30% but personal expenses have incr
Overall total expenses have reduced by 16%
-15.88 Overall company's profit has reduced by 86crores i.e. 27%
2.25 EPS of the company has reduced by 3Rs.
-15.56 Due to the pandamic the company has incurred lesser profits resulting in lesse

-14.47
-20.73
-6.23
11.42
-33.24

-16.83
-12.60
-11.52
6.71

-21.95
-1.74
-29.48
-36.11
-27.03
-100.00

-15.16

-100.00
-100.00
0.00
-15.14
sonal expenses have increased by 11%

r profits resulting in lesser EPS for the shareholders.

BALANCE SHEET OF JUBILANT FOODWORKS (in Rs. Cr.)
Mar'21 Mar'20 Mar'21
12 mths 12 mths
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 131.97 131.97 3.50%
TOTAL SHARE CAPITAL 131.97 131.97 3.50%
Reserves and Surplus 1,294.86 990.06 34.38%
TOTAL RESERVES AND SURPLUS 1,294.86 990.06 34.38%
TOTAL SHAREHOLDERS FUNDS 1,426.83 1,122.03 37.88%
Minority Interest 9.39 10.69 0.25%
NON-CURRENT LIABILITIES 0.00%
Long Term Borrowings 0 0 0.00%
Deferred Tax Liabilities [Net] 0 0.84 0.00%
Other Long Term Liabilities 1,469.30 1,525.22 39.01%
Long Term Provisions 0 0 0.00%
TOTAL NON-CURRENT LIABILITIES 1,469.30 1,526.06 39.01%
CURRENT LIABILITIES 0.00%
Short Term Borrowings 0 0 0.00%
Trade Payables 537.83 451.71 14.28%
Other Current Liabilities 281.18 232.31 7.46%
Short Term Provisions 42.25 27.93 1.12%
TOTAL CURRENT LIABILITIES 861.26 711.95 22.86%
TOTAL CAPITAL AND LIABILITIES 3,766.78 3,370.73 100.00%
ASSETS
NON-CURRENT ASSETS
Tangible Assets 2,109.00 2,150.64 55.99%
Intangible Assets 36.5 38.08 0.97%
Capital Work-In-Progress 26.25 40.67 0.70%
FIXED ASSETS 2,174.06 2,229.88 57.72%
Non-Current Investments 435.28 0 11.56%
Deferred Tax Assets [Net] 83.07 75.98 2.21%
Long Term Loans And Advances 0 0 0.00%
Other Non-Current Assets 236.15 205.75 6.27%
TOTAL NON-CURRENT ASSETS 2,928.56 2,511.62 77.75%
CURRENT ASSETS 0.00%
Current Investments 81.45 51.18 2.16%
Inventories 133.13 94.72 3.53%
Trade Receivables 16.8 16.64 0.45%
Cash And Cash Equivalents 539.18 655.88 14.31%
Short Term Loans And Advances 0 0 0.00%
OtherCurrentAssets 67.65 40.69 1.80%
TOTAL CURRENT ASSETS 838.22 859.11 22.25%
TOTAL ASSETS 3,766.78 3,370.73 100.00%
Mar'20

3.92%
3.92%
29.37%
29.37%
33.29%
0.32%
0.00% Analysis:
0.00% Shareholder's fund contributes approx 38% to the total liabilities and capital in the finan
0.02% Jubiliant Foodworks has more borrowed money as compared to equity with more than
45.25% Total current liabilities are 22.86 %. Company is operating with more current liabilities i
0.00% The operating profits of the company with negative working capital is due to high worki
45.27% Company has more than 75% of the total assets as fixed assets that is used to improve t
0.00% Overall, the stability in the assets and liabilities of the company provides a sense of secu
0.00% High proportion of Fixed assets implies chances of higher returns to company as these m
13.40% efficient and enables company to explore future opportunities.
6.89% The company’s financial position seems good.
0.83%
21.12%
100.00%

63.80%
1.13%
1.21%
66.15%
0.00%
2.25%
0.00%
6.10%
74.51%
0.00%
1.52%
2.81%
0.49%
19.46%
0.00%
1.21%
 25.49%
100.00%
s approx 38% to the total liabilities and capital in the financial year 2021 and total non-current liabilities consist of 39%.
borrowed money as compared to equity with more than 50% of capital coming from debt finance.
86 %. Company is operating with more current liabilities i.e. Negative working capital.
mpany with negative working capital is due to high working capital efficiency.
of the total assets as fixed assets that is used to improve the business efficiency.
ets and liabilities of the company provides a sense of security for stakeholders.
s implies chances of higher returns to company as these makes the production smooth and
to explore future opportunities.
on seems good.
non-current liabilities consist of 39%.
om debt finance.
BALANCE SHEET OF JUBILANT FOODWORKS (in Rs. Cr.)
Mar-21 Mar-20 Absolute Changes
12 mths 12 mths
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 131.97 131.97 0
TOTAL SHARE CAPITAL 131.97 131.97 0
Reserves and Surplus 1,294.86 990.06 304.8
TOTAL RESERVES AND SURPLUS 1,294.86 990.06 304.8
TOTAL SHAREHOLDERS FUNDS 1,426.83 1,122.03 304.8
Minority Interest 9.39 10.69 -1.3
NON-CURRENT LIABILITIES 0
Long Term Borrowings 0 0 0
Deferred Tax Liabilities [Net] 0 0.84 -0.84
Other Long Term Liabilities 1,469.30 1,525.22 -55.92
Long Term Provisions 0 0 0
TOTAL NON-CURRENT LIABILITIES 1,469.30 1,526.06 -56.76
CURRENT LIABILITIES 0
Short Term Borrowings 0 0 0
Trade Payables 537.83 451.71 86.12
Other Current Liabilities 281.18 232.31 48.87
Short Term Provisions 42.25 27.93 14.32
TOTAL CURRENT LIABILITIES 861.26 711.95 149.31
TOTAL CAPITAL AND LIABILITIES 3,766.78 3,370.73 396.05
ASSETS 0
NON-CURRENT ASSETS 0
Tangible Assets 2,109.00 2,150.64 -41.64
Intangible Assets 36.5 38.08 -1.58
Capital Work-In-Progress 26.25 40.67 -14.42
FIXED ASSETS 2,174.06 2,229.88 -55.82
Non-Current Investments 435.28 0 435.28
Deferred Tax Assets [Net] 83.07 75.98 7.09
Long Term Loans And Advances 0 0 0
Other Non-Current Assets 236.15 205.75 30.4
TOTAL NON-CURRENT ASSETS 2,928.56 2,511.62 416.94
CURRENT ASSETS 0
Current Investments 81.45 51.18 30.27
Inventories 133.13 94.72 38.41
Trade Receivables 16.8 16.64 0.16
Cash And Cash Equivalents 539.18 655.88 -116.7
Short Term Loans And Advances 0 0 0
OtherCurrentAssets 67.65 40.69 26.96
TOTAL CURRENT ASSETS 838.22 859.11 -20.89
TOTAL ASSETS 3,766.78 3,370.73 396.05
% Change

0.00%
0.00%
30.79%
30.79% Analysis:
27.17% A comparative balance sheet is a statement that shows the financial position of an orga
-12.16% Share Holders fund – There was no change in the share capital of the company between
Non-Current Liabilities-. The company's non- current liabilities during FY21 stood at Rs 1
#DIV/0! Current Liabilities-The company's current liabilities during FY21 stood at Rs 861 cr as co
-100.00% Non-Current Assets- Fixed assets decreased by 2.5% and stood at Rs 21 billion in FY21
-3.67% Current Assets-Current assets fell 2% and stood at Rs 8 billion(appx),
#DIV/0! Overall, the total Capital and liabilities for FY21 stood at Rs 37 billion as against Rs 33 b
-3.72%

#DIV/0!
19.07%
21.04%
51.27%
20.97%
11.75%

#DIV/0!
-1.94%
-4.15%
-35.46%
-2.50%
#DIV/0!
9.33%
#DIV/0!
14.78%
16.60%

59.14%
40.55%
0.96%
-17.79%
#DIV/0!
66.26%
-2.43%
11.75%
ncial position of an organization over different periods for which comparison is made or required. The financial position is comp
f the company between the year 2020 & 2021
uring FY21 stood at Rs 14.7 billion as compared to Rs15.26billion in FY20, thereby witnessing a decrease of 3.72%
stood at Rs 861 cr as compared to Rs in FY20, thereby witnessing an increase of 21%.
at Rs 21 billion in FY21

illion as against Rs 33 billion during FY20, thereby witnessing a growth of around 12%.
financial position is compared with 2 or more periods to depict the trend, direction of change, analyze and take suitable action

se of 3.72%
and take suitable actions.