Balance Sheet of Mahindra and Mahindra Ltd.

(in
Mar-20 Mar-19 Mar-18
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 596.52 595.8 594.97
TOTAL SHARE CAPITAL 596.52 595.8 594.97
Reserves and Surplus 33,871.32 33,613.43 29,699.07
TOTAL RESERVES AND SURPLUS 33,871.32 33,613.43 29,699.07
TOTAL SHAREHOLDERS FUNDS 34,467.84 34,209.23 30,294.04
NON-CURRENT LIABILITIES
Long Term Borrowings 2,032.03 2,031.78 2,195.90
Deferred Tax Liabilities [Net] 1,408.17 634.13 277.24
Other Long Term Liabilities 698.22 604.92 464.55
Long Term Provisions 922.98 882.93 861.81
TOTAL NON-CURRENT LIABILITIES 5,061.40 4,153.76 3,799.50
CURRENT LIABILITIES
Short Term Borrowings 900 448.54 668.47
Trade Payables 6,785.83 9,678.15 8,603.40
Other Current Liabilities 2,691.43 3,518.71 3,383.95
Short Term Provisions 595.56 688.67 667.39
TOTAL CURRENT LIABILITIES 10,972.82 14,334.07 13,323.21
TOTAL CAPITAL AND LIABILITIES 50,502.06 52,697.06 47,416.75

ASSETS
NON-CURRENT ASSETS
Tangible Assets 7,980.76 7,614.71 6,507.95
Intangible Assets 2,413.83 2,467.04 1,351.46
Capital Work-In-Progress 1,196.68 706.77 1,079.72
Other Assets 0 0 0
FIXED ASSETS 14,404.05 12,501.54 10,988.12
Non-Current Investments 17,748.48 19,032.07 16,645.48
Deferred Tax Assets [Net] 0 0 0
Long Term Loans And Advances 138.86 37.55 43.01
Other Non-Current Assets 3,069.18 3,054.84 3,265.67
TOTAL NON-CURRENT ASSETS 35,360.57 34,626.00 30,942.28
CURRENT ASSETS
Current Investments 2,189.65 2,983.96 3,937.49
Inventories 3,400.91 3,839.27 2,701.69
Trade Receivables 2,998.98 3,946.30 3,172.98
Cash And Cash Equivalents 4,236.51 3,731.66 2,893.73
Short Term Loans And Advances 512.02 673.4 975.16
OtherCurrentAssets 1,803.42 2,896.47 2,793.42
TOTAL CURRENT ASSETS 15,141.49 18,071.06 16,474.47
TOTAL ASSETS 50,502.06 52,697.06 47,416.75
Mahindra Ltd.
(in Rs. Crores)
Mar-17 Mar-16

296.81 296.32
296.81 296.32
26,488.56 22,126.85
26,488.56 22,126.85
26,785.37 22,423.17

2,233.99 1,495.42
0 460.08
490.21 620.34
824.45 656.24
3,548.65 3,232.08

538.88 348.13
6,881.08 6,674.71
1,648.61 2,412.94
565.48 408.54
9,634.05 9,844.32
39,968.32 35,499.57

6,536.72 6,545.73
1,234.32 1,050.26
409.78 231.53
0 0
9,811.44 9,158.14
14,301.70 11,161.42
254.84 0
34.12 1,223.55
2,958.22 2,320.78
27,360.32 23,863.89

3,606.70 2,385.98
2,758.01 2,687.93
2,938.84 2,511.64
1,687.48 2,287.03
506.51 486.76
1,110.46 1,276.34
12,608.00 11,635.68
39,968.32 35,499.57
 Statement of Profit & Loss Of Mahindra and Mahindra Ltd.
(in Rs. Crores)
Mar-20 Mar-19 Mar-18 Mar-17
INCOME
REVENUE FROM OPERATIONS 44,897.93 52,960.80 48,871.76 46,709.17
[GROSS]
Less: Excise/Sevice Tax/Other Levies 0 0 759.44 3,330.24

REVENUE FROM OPERATIONS 44,897.93 52,960.80 48,112.32 43,378.93

[NET]
TOTAL OPERATING REVENUES 45,487.78 53,614.00 48,685.55 44,053.50

Other Income 1,667.81 1,688.97 1,036.36 1,345.46

TOTAL REVENUE 47,155.59 55,302.97 49,721.91 45,398.96
EXPENSES
Cost Of Materials Consumed 22,873.74 27,095.07 23,265.31 21,129.65
Operating And Direct Expenses 0 0 0 0
Changes In Inventories Of FG,WIP 409.49 -950.19 194.87 57.87
And Stock-In Trade
Employee Benefit Expenses 2,880.08 2,980.22 2,840.89 2,714.43
Finance Costs 113.23 113.39 112.2 159.59
Depreciation And Amortisation 2,222.63 1,860.40 1,479.42 1,526.38
Expenses
Other Expenses 5,384.59 5,867.23 5,614.45 4,880.33
TOTAL EXPENSES 42,025.58 48,948.23 44,053.15 41,224.81
PROFIT/LOSS BEFORE 5,130.01 6,354.74 5,668.76 4,174.15
EXCEPTIONAL, EXTRAORDINARY
ITEMS AND TAX

Exceptional Items -2,013.98 -29.73 433.61 548.46

PROFIT/LOSS BEFORE TAX 3,116.03 6,325.01 6,102.37 4,722.61
TAX EXPENSES-CONTINUED
OPERATIONS
Current Tax 996.98 1,179.12 1,211.23 973.67
Less: MAT Credit Entitlement 0 0 0 0
Deferred Tax 788.5 349.85 535.13 105.55
Tax For Earlier Years 0 0 0 0
TOTAL TAX EXPENSES 1,785.48 1,528.97 1,746.36 1,079.22
PROFIT/LOSS AFTER TAX AND 1,330.55 4,796.04 4,356.01 3,643.39
BEFORE EXTRAORDINARY ITEMS

PROFIT/LOSS FROM CONTINUING 1,330.55 4,796.04 4,356.01 3,643.39

OPERATIONS
PROFIT/LOSS FOR THE PERIOD 1,330.55 4,796.04 4,356.01 3,643.39
OTHER ADDITIONAL INFORMATION

EARNINGS PER SHARE

Basic EPS (Rs.) 11.16 40.29 36.64 30.69
Diluted EPS (Rs.) 11.12 40.13 36.47 30.54
DIVIDEND AND DIVIDEND
PERCENTAGE
Equity Share Dividend 1,187.33 932 925.25 841.12
Tax On Dividend 0 79.92 0 0
Equity Dividend Rate (%) 47 170 150 260
ahindra Ltd.
(in Rs. Crores)
Mar-16

43,150.58

2,763.83

40,386.75

40,875.07

849.93
41,725.00

19,364.88
0
-257.97

2,348.72
186.05
1,068.10

4,469.50
37,509.28
4,215.72

68.74
4,284.46

857.65
0
222.24
0
1,079.89
3,204.57

3,204.57

3,204.57

53.05
52.8
846.95
0
240
 Ratio Analysis
2020 2019 2018 2017
LIQUIDITY RATIOS
Current Ratio 1.38 1.26 1.24 1.31
Liquid Ratio 1.07 0.99 1.03 1.02
Absolute Liquid Ratio 0.77 0.62 0.68 0.66

LEVERAGE RATIOS
Debt-Equity Ratio 0.09 0.07 0.09 0.1
Total Assets to Debt Ratio 17.22 21.24 16.55 14.48
Proprietory Ratio 0.68 0.65 0.64 0.67

PROFITABILITY RATIOS
Net Profit Ratio 2.96 9.06 9.05 8.40
Operating Profit ratio 11.43 12.00 11.78 9.62
Return on Investment 12.98 16.56 16.63 13.76
Return on Assets 2.63 9.10 9.19 9.12
Return on Equity 3.86 14.02 14.38 13.60
Earning Per Share 11.16 40.29 36.64 30.69

ACTIVITY RATIOS
Inventory Turnover Ratio 13.20 13.79 17.81 15.73
Debtors Turnover Ratio 14.97 13.42 15.16 14.76
Working Capital Turnover Ratio 10.77 14.17 15.27 14.59
Creditors Turnover Ratio 6.62 5.47 5.59 6.30

COVERAGE RATIO
Interest Coverage Ratio 45.31 56.04 50.52 26.16
2016

1.18
0.91
0.62

0.08
19.26
0.63

7.93
10.44
16.43
9.03
14.29
53.05

15.03
16.08
22.55
6.05

22.66
 TREND ANALYSIS OF BALANCE SHEET
PARTICULARS TREND PERCENTAGE
Mar-16 Mar-17 Mar-18
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 100 100.17 200.79
TOTAL SHARE CAPITAL 100 100.17 200.79
Reserves and Surplus 100 119.71 134.22
TOTAL RESERVES AND SURPLUS 100 119.71 134.22
TOTAL SHAREHOLDERS FUNDS 100 119.45 135.10
NON-CURRENT LIABILITIES
Long Term Borrowings 100 149.39 146.84
Deferred Tax Liabilities [Net]
100 0.00 60.26
Other Long Term Liabilities 100 79.02 74.89
Long Term Provisions 100 125.63 131.33
TOTAL NON-CURRENT LIABILITIES 100 109.79 117.56
CURRENT LIABILITIES
Short Term Borrowings 100 154.79 192.02
Trade Payables

100 103.09 128.90

Other Current Liabilities 100 68.32 140.24
Short Term Provisions 100 138.41 163.36
TOTAL CURRENT LIABILITIES
100 97.86 135.34
TOTAL CAPITAL AND LIABILITIES 100 112.59 133.57
ASSETS
NON-CURRENT ASSETS
Tangible Assets 100 99.86 99.42
Intangible Assets 100 117.53 128.68
Capital Work-In-Progress
100 176.99 466.34
Other Assets

FIXED ASSETS 100 107.13 119.98

Non-Current Investments 100 128.14 149.13
Deferred Tax Assets [Net]
Long Term Loans And Advances 100 2.79 3.52
Other Non-Current Assets 100 127.47 140.71
TOTAL NON-CURRENT ASSETS
100 114.65 129.66
CURRENT ASSETS
Current Investments 100 151.16 165.03
Inventories 100 102.61 100.51
Trade Receivables 100 117.01 126.33
 Cash And Cash Equivalents 100 73.78 126.53
Short Term Loans And Advances 100 104.06 200.34
OtherCurrentAssets 100 87.00 218.86
TOTAL CURRENT ASSETS 100 108.36 141.59
TOTAL ASSETS 100 112.59 133.57
E SHEET
RCENTAGE
Mar-19 Mar-20

201.07 201.31
201.07 201.31
151.91 153.08
151.91 153.08
152.56 153.72

135.87 135.88

137.83 306.07
97.51 112.55
134.54 140.65
128.52 156.60

128.84 258.52

145.00 101.66
145.83 111.54
168.57 145.78

145.61 111.46
148.44 142.26

116.33 121.92
234.90 229.83

305.26 516.86

136.51 157.28
170.52 159.02

3.07 11.35
131.63 132.25

145.10 148.18

125.06 91.77
142.83 126.53
157.12 119.40
163.17 185.24
138.34 105.19
226.94 141.30
155.31 130.13
148.44 142.26
 TREND ANALYSIS OF STATEMENT OF PROFIT & LOSS
PARTICULARS TREND PERCENTAGE
INCOME Mar-16 Mar-17 Mar-18
REVENUE FROM OPERATIONS [GROSS]
100 108.25 113.26
Less: Excise/Sevice Tax/Other Levies 100 120.49 27.48
REVENUE FROM OPERATIONS [NET] 100 107.41 119.13
TOTAL OPERATING REVENUES 100 107.78 119.11
Other Income 100 158.30 121.93
TOTAL REVENUE 100 108.81 119.17
EXPENSES
Cost Of Materials Consumed 100 109.11 120.14
Operating And Direct Expenses
Changes In Inventories Of FG,WIP And
Stock-In Trade 100 -22.43 -75.54
Employee Benefit Expenses 100 115.57 120.95
Finance Costs 100 85.78 60.31
Depreciation And Amortisation Expenses 100 142.91 138.51
Other Expenses 100 109.19 125.62
TOTAL EXPENSES 100 109.91 117.45
PROFIT/LOSS BEFORE EXCEPTIONAL,
EXTRAORDINARY ITEMS AND TAX
100 99.01 134.47
Exceptional Items 100 797.88 630.80
PROFIT/LOSS BEFORE TAX 100 110.23 142.43
TAX EXPENSES-CONTINUED
OPERATIONS
Current Tax 100 113.53 141.23
Less: MAT Credit Entitlement
Deferred Tax 100 47.49 240.79
Tax For Earlier Years
TOTAL TAX EXPENSES 100 99.94 161.72
PROFIT/LOSS AFTER TAX AND BEFORE
EXTRAORDINARY ITEMS 100 113.69 135.93
PROFIT/LOSS FROM CONTINUING
OPERATIONS 100 113.69 135.93
PROFIT/LOSS FOR THE PERIOD 100 113.69 135.93
OTHER ADDITIONAL INFORMATION
EARNINGS PER SHARE
Basic EPS (Rs.) 100 57.85 69.07
Diluted EPS (Rs.) 100 57.84 69.07
DIVIDEND AND DIVIDEND PERCENTAGE

Equity Share Dividend 100 99.31 109.24

Tax On Dividend
Equity Dividend Rate (%) 100 108.33 62.50
ROFIT & LOSS
RCENTAGE
Mar-19 Mar-20

122.73 104.05
0.00 0.00
131.13 111.17
131.17 111.28
198.72 196.23
132.54 113.02

139.92 118.12

368.33 -158.74
126.89 122.62
60.95 60.86
174.18 208.09
131.27 120.47
130.50 112.04

150.74 121.69
-43.25 -2929.85
147.63 72.73

137.48 116.25

157.42 354.80

141.59 165.34

149.66 41.52

149.66 41.52
149.66 41.52

75.95 21.04
76.00 21.06

110.04 140.19

70.83 19.58
 COMPARATIVE BALANCE SHEET
PARTICULARS Absolute change Percentage Absolute change
EQUITIES AND LIABILITIES (Mar17-Mar16) (Mar18-16)
SHAREHOLDER'S FUNDS

Equity Share Capital

0.49000000000001 0.17 298.65
TOTAL SHARE CAPITAL
0.49000000000001 0.17 298.65
Reserves and Surplus 4361.71 19.71 7572.22
TOTAL RESERVES AND SURPLUS 4361.71 19.71 7572.22
TOTAL SHAREHOLDERS FUNDS 4362.2 19.45 7870.87
NON-CURRENT LIABILITIES
Long Term Borrowings 738.57 49.39 700.48
Deferred Tax Liabilities [Net] -460.08 -100.00 -182.84
Other Long Term Liabilities
-130.13 -20.98 -155.79
Long Term Provisions 168.21 25.63 205.57
TOTAL NON-CURRENT LIABILITIES 316.57 9.79 567.42
CURRENT LIABILITIES
Short Term Borrowings 190.75 54.79 320.34
Trade Payables 206.37 3.09 1928.69
Other Current Liabilities

-764.33 -31.68 971.01

Short Term Provisions 156.94 38.41 258.85
TOTAL CURRENT LIABILITIES -210.27 -2.14 3478.89
TOTAL CAPITAL AND LIABILITIES
4468.75 12.59 11917.18
ASSETS
NON-CURRENT ASSETS
Tangible Assets -9.00999999999931 -0.14 -37.78
Intangible Assets 184.06 17.53 301.2
Capital Work-In-Progress 178.25 76.99 848.19
Other Assets

FIXED ASSETS
653.300000000001 7.13 1829.98
Non-Current Investments
3140.28 28.14 5484.06
Deferred Tax Assets [Net]
254.84
Long Term Loans And Advances -1189.43 -97.21 -1180.54
Other Non-Current Assets 637.44 27.47 944.89
TOTAL NON-CURRENT ASSETS 3496.43 14.65 7078.39
 CURRENT ASSETS

Current Investments 1220.72 51.16 1551.51

Inventories 70.0800000000004 2.61 13.76
Trade Receivables 427.2 17.01 661.34
Cash And Cash Equivalents -599.55 -26.22 606.7
Short Term Loans And Advances 19.75 4.06 488.4
OtherCurrentAssets -165.88 -13.00 1517.08
TOTAL CURRENT ASSETS 972.32 8.36 4838.79
TOTAL ASSETS 4468.75 12.59 11917.18
IVE BALANCE SHEET
Percentage Absolue change Percentage Absolute change Percentage
(Mar19-16) (Mar20-Mar16)

100.79 299.48 101.07 300.2 101.31

100.79 299.48 101.07 300.2 101.31

34.22 11486.58 51.91 11744.47 53.08
34.22 11486.58 51.91 11744.47 53.08
35.10 11786.06 52.56 12044.67 53.72

46.84 536.36 35.87 536.61 35.88

-39.74 174.05 37.83 948.09 206.07

-25.11 -15.42 -2.49 77.88 12.55

31.33 226.69 34.54 266.74 40.65
17.56 921.68 28.52 1829.32 56.60

92.02 100.41 28.84 551.87 158.52

28.90 3003.44 45.00 111.12 1.66

40.24 1105.77 45.83 278.49 11.54

63.36 280.13 68.57 187.02 45.78
35.34 4489.75 45.61 1128.5 11.46

33.57 17197.49 48.44 15002.49 42.26

-0.58 1068.98 16.33 1435.03 21.92

28.68 1416.78 134.90 1363.57 129.83
366.34 475.24 205.26 965.15 416.86

19.98 3343.4 36.51 5245.91 57.28

49.13 7870.65 70.52 6587.06 59.02

-96.48 -1186 -96.93 -1084.69 -88.65

40.71 734.06 31.63 748.4 32.25
29.66 10762.11 45.10 11496.68 48.18
65.03 597.98 25.06 -196.33 -8.23
0.51 1151.34 42.83 712.98 26.53
26.33 1434.66 57.12 487.34 19.40
26.53 1444.63 63.17 1949.48 85.24
100.34 186.64 38.34 25.26 5.19
118.86 1620.13 126.94 527.08 41.30
41.59 6435.38 55.31 3505.81 30.13
33.57 17197.49 48.44 15002.49 42.26
 COMPARATIVE STATEMENT
PARTICULARS Absolute change Percentage
INCOME Mar17-16
REVENUE FROM OPERATIONS
[GROSS] 3,558.59 8.25
Less: Excise/Sevice Tax/Other
Levies 566.41 20.49
REVENUE FROM OPERATIONS
[NET] 2,992.18 7.41
TOTAL OPERATING REVENUES 3,178.43 7.78
Other Income 495.53 58.30
TOTAL REVENUE 3,673.96 8.81
EXPENSES
Cost Of Materials Consumed 1,764.77 9.11
Operating And Direct Expenses
Changes In Inventories Of FG,WIP
And Stock-In Trade 315.84 -122.43
Employee Benefit Expenses 365.71 15.57
Finance Costs -26.46 -14.22
Depreciation And Amortisation
Expenses 458.28 42.91
Other Expenses 410.83 9.19
TOTAL EXPENSES 3,715.53 9.91
PROFIT/LOSS BEFORE
EXCEPTIONAL,
EXTRAORDINARY ITEMS AND
TAX
-41.57 -0.99
Exceptional Items 479.72 697.88
PROFIT/LOSS BEFORE TAX 438.15 10.23
TAX EXPENSES-CONTINUED
OPERATIONS
Current Tax
116.02 13.53
Less: MAT Credit Entitlement
Deferred Tax -116.69 -52.51
Tax For Earlier Years
TOTAL TAX EXPENSES -0.67 -0.06
PROFIT/LOSS AFTER TAX AND
BEFORE EXTRAORDINARY
ITEMS 438.82 13.69
PROFIT/LOSS FROM
CONTINUING OPERATIONS 438.82 13.69
PROFIT/LOSS FOR THE PERIOD
438.82 13.69
OTHER ADDITIONAL
INFORMATION
EARNINGS PER SHARE
Basic EPS (Rs.) -22.36 -42.15
Diluted EPS (Rs.) -22.26 -42.16
DIVIDEND AND DIVIDEND
PERCENTAGE
Equity Share Dividend -5.83 -0.69
Tax On Dividend
Equity Dividend Rate (%) 20.00 8.33
COMPARATIVE STATEMENT OF PROFIT &LOSS
Absolute change Percentage Absolute Change Percentage Absolute Change
Mar18-16 Mar19-16 Mar20-16

5,721.18 13.26 9,810.22 22.73 1,747.35

-2,004.39 -72.52 -2,763.83 -100.00 -2,763.83

7,725.57 19.13 12,574.05 31.13 4,511.18

7,810.48 19.11 12,738.93 31.17 4,612.71
186.43 21.93 839.04 98.72 817.88
7,996.91 19.17 13,577.97 32.54 5,430.59

3,900.43 20.14 7,730.19 39.92 3,508.86

452.84 -175.54 -692.22 268.33 667.46

492.17 20.95 631.50 26.89 531.36
-73.85 -39.69 -72.66 -39.05 -72.82

411.32 38.51 792.30 74.18 1,154.53

1,144.95 25.62 1,397.73 31.27 915.09
6,543.87 17.45 11,438.95 30.50 4,516.30

1,453.04 34.47 2,139.02 50.74 914.29

364.87 530.80 -98.47 -143.25 -2,082.72
1,817.91 42.43 2,040.55 47.63 -1,168.43

353.58 41.23 321.47 37.48 139.33

312.89 140.79 127.61 57.42 566.26

666.47 61.72 449.08 41.59 705.59

1,151.44 35.93 1,591.47 49.66 -1,874.02

1,151.44 35.93 1,591.47 49.66 -1,874.02

1,151.44 35.93 1,591.47 49.66 -1,874.02

-16.41 -30.93 -12.76 -24.05 -41.89

-16.33 -30.93 -12.67 -24.00 -41.68
78.30 9.24 85.05 10.04 340.38

-90.00 -37.50 -70.00 -29.17 -193.00

Percentage

4.05

-100.00

11.17
11.28
96.23
13.02

18.12

-258.74
22.62
-39.14

108.09
20.47
12.04

21.69
-3029.85
-27.27

16.25

254.80

65.34

-58.48

-58.48

-58.48

-78.96
-78.94
40.19

-80.42
 COMMON SIZE BALANCE SHEET
Mar-20 Mar-19 Mar-18
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS

Equity Share Capital 1.18 1.13 1.25

TOTAL SHARE CAPITAL 1.18 1.13 1.25
Reserves and Surplus 67.07 63.79 62.63
TOTAL RESERVES AND SURPLUS 67.07 63.79 62.63
TOTAL SHAREHOLDERS FUNDS 68.25 64.92 63.89
NON-CURRENT LIABILITIES
Long Term Borrowings 4.02 3.86 4.63
Deferred Tax Liabilities [Net] 2.79 1.20 0.58
Other Long Term Liabilities
1.38 1.15 0.98
Long Term Provisions 1.83 1.68 1.82
TOTAL NON-CURRENT LIABILITIES 10.02 7.88 8.01
CURRENT LIABILITIES
Short Term Borrowings 1.78 0.85 1.41
Trade Payables 13.44 18.37 18.14
Other Current Liabilities

5.33 6.68 7.14

Short Term Provisions 1.18 1.31 1.41
TOTAL CURRENT LIABILITIES 21.73 27.20 28.10
TOTAL CAPITAL AND LIABILITIES
100.00 100.00 100.00
ASSETS
NON-CURRENT ASSETS
Tangible Assets 15.80 14.45 13.73
Intangible Assets 4.78 4.68 2.85
Capital Work-In-Progress 2.37 1.34 2.28
Other Assets
0.00 0.00 0.00
FIXED ASSETS
28.52 23.72 23.17
Non-Current Investments 35.14 36.12 35.10
Deferred Tax Assets [Net] 0.00 0.00 0.00
Long Term Loans And Advances 0.27 0.07 0.09
Other Non-Current Assets 6.08 5.80 6.89
TOTAL NON-CURRENT ASSETS 70.02 65.71 65.26
CURRENT ASSETS

Current Investments 4.34 5.66 8.30

Inventories 6.73 7.29 5.70
Trade Receivables 5.94 7.49 6.69
 Cash And Cash Equivalents 8.39 7.08 6.10
Short Term Loans And Advances 1.01 1.28 2.06
OtherCurrentAssets 3.57 5.50 5.89
TOTAL CURRENT ASSETS 29.98 34.29 34.74
TOTAL ASSETS 100.00 100.00 100.00
SHEET
Mar-17 Mar-16

0.74 0.83
0.74 0.83
66.27 62.33
66.27 62.33
67.02 63.16

5.59 4.21
0.00 1.30

1.23 1.75
2.06 1.85
8.88 9.10

1.35 0.98
17.22 18.80

4.12 6.80
1.41 1.15
24.10 27.73

100.00 100.00

16.35 18.44
3.09 2.96
1.03 0.65

0.00 0.00

24.55 25.80
35.78 31.44
0.64 0.00
0.09 3.45
7.40 6.54
68.46 67.22

9.02 6.72
6.90 7.57
7.35 7.08
 4.22 6.44
1.27 1.37
2.78 3.60
31.54 32.78
100.00 100.00
 COMMON SIZE STATEMENT OF PROFIT &LOSS
Mar-20 Mar-19 Mar-18
INCOME
REVENUE FROM OPERATIONS
[GROSS] 100.00 100.00 101.58
Less: Excise/Sevice Tax/Other Levies 0.00 0.00 1.58
REVENUE FROM OPERATIONS [NET] 100.00 100.00 100.00
TOTAL OPERATING REVENUES 101.31 101.23 101.19
Other Income 3.71 3.19 2.15
TOTAL REVENUE 105.03 104.42 103.35
EXPENSES 0.00 0.00 0.00
Cost Of Materials Consumed 50.95 51.16 48.36
Operating And Direct Expenses 0.00 0.00 0.00
Changes In Inventories Of FG,WIP And
Stock-In Trade 0.91 -1.79 0.41
Employee Benefit Expenses 6.41 5.63 5.90
Finance Costs 0.25 0.21 0.23
Depreciation And Amortisation Expenses 4.95 3.51 3.07
Other Expenses 11.99 11.08 11.67
TOTAL EXPENSES 93.60 92.42 91.56
PROFIT/LOSS BEFORE EXCEPTIONAL,
EXTRAORDINARY ITEMS AND TAX
11.43 12.00 11.78
Exceptional Items -4.49 -0.06 0.90
PROFIT/LOSS BEFORE TAX 6.94 11.94 12.68
TAX EXPENSES-CONTINUED
OPERATIONS
Current Tax
2.22 2.23 2.52
Less: MAT Credit Entitlement 0.00 0.00 0.00
Deferred Tax 1.76 0.66 1.11
Tax For Earlier Years 0.00 0.00 0.00
TOTAL TAX EXPENSES 3.98 2.89 3.63
PROFIT/LOSS AFTER TAX AND BEFORE
EXTRAORDINARY ITEMS 2.96 9.06 9.05
PROFIT/LOSS FROM CONTINUING
OPERATIONS 2.96 9.06 9.05
PROFIT/LOSS FOR THE PERIOD 2.96 9.06 9.05
OTHER ADDITIONAL INFORMATION
EARNINGS PER SHARE
Basic EPS (Rs.) 0.02 0.08 0.08
Diluted EPS (Rs.) 0.02 0.08 0.08
DIVIDEND AND DIVIDEND
PERCENTAGE
Equity Share Dividend 2.64 1.76 1.92
Tax On Dividend 0.00 0.15 0.00
Equity Dividend Rate (%) 0.10 0.32 0.31
IT &LOSS
Mar-17 Mar-16

107.68 106.84
7.68 6.84
100.00 100.00
101.56 101.21
3.10 2.10
104.66 103.31
0.00 0.00
48.71 47.95
0.00 0.00

0.13 -0.64
6.26 5.82
0.37 0.46
3.52 2.64
11.25 11.07
95.03 92.88

9.62 10.44
1.26 0.17
10.89 10.61

2.24 2.12
0.00 0.00
0.24 0.55
0.00 0.00
2.49 2.67

8.40 7.93

8.40 7.93
8.40 7.93

0.07 0.13
0.07 0.13

1.94 2.10
0.00 0.00
0.60 0.59