5 YEARS STANDALONE BALANCE SHEET OF

Particulars

ASSETS
1 Non-current assets
a Property, plant and equipment
b Capital work-in-progress
c Investment property
d Intangible assets
2 Financial Assets
i Investments
ii Loans
iii Other financial assets
g Deferred tax assets(net)
h Current tax assets(net)
i Other non-current assets
Total non-current assets
2 Current assets
a Inventories
b Financial Assets
i Trade receivables
ii Cash and cash equivalents
iii Bank balances other than(ii) above
iv Loans
v Other financial assets
c Other current assets

Assets classified as held for sale

Total current assets

Total assets
EQUITY AND LIABILITIES
1 Equity
a Equity share capital
b Other Equity
Total equity
2 Non-current liabilities
a Financial liabilities
i Borrowings
ii Trade payables
iii Other financial liabilities
b Provisions
c Deffered tax liability (net)
 d Other non-current liabilities
Total non-current liabilities
3 Current liabilities
a Financial liabilities
i Borrowings
ii Trade payables
iii Other financial liabilities
b Other current liabilities
c Provisions
d Current tax liabilities(net)
Total current liabilities

Total equity and liabilities

RATIO ANALYSIS
YEAR
RATIOS
a Liquidity Ratio

1 Current Ratio

2 Cash Ratio

3 Quick Ratio
b Solvency Ratio

1 Debt to Equity Ratio

2 Debt to asset ratio

3 Equity Multipler Ratio
4 Intrest coverage ratio
c Activity Ratios

1 Inventory turnover ratio

 2 Accounts receivable turnover ratio

Average collection period

3 Accounts payble turnover ratio

Average payment period

4 Fixed asset turnover ratio
d Profitability Ratios

1 Operating profit margin

2 Net profit margin

3 EBIT

4 Return on Capital Employed

5 EPS

6 PriceEarning Ratio
7 Return on assets
8 Average share price
NE BALANCE SHEET OF STEEL AUTHORITY OF INDIA (SAIL)
Note no. as at 31st march 2019 as at 31st march 2018 as at 31st march 2017

59907.26 57156.09 48762.03

16013.5 18395.43 23275.39
1.09 0.83 0.86
1450.86 1454.63 1522.58

1584.75 1491.3 1385.48

563.98 448.28 453.52
258.51 166.18 262.42
2898.38 4185.27 4005.84
153.63 190.31 235.81
1356.6 1078.54 1062.99
84188.46 84566.86 80976.92

19441.8 16996.67 15711.35

4495.05 3869.94 2921.69

34.59 79.45 120.93
184.83 174.61 168.16
53.24 63.41 61.47
2160.88 2771.94 2267.85
5867.41 5634.42 4299.16
32237.8 29590.44 25550.61
11.47 32.5 11.94
32249.27 29622.94 25562.55

116437.73 114189.8 106539.47

4130.53 4130.53 4130.53

34021.04 31583.14 31878.53
38151.57 35713.67 36009.06

30802.66 29777.16 19087.48

6.82 6.38 7.36
1330.62 1179.36 1365.93
4295.41 3973.28 3593.94
 253.19 138.33 151.29
36688.7 35074.51 24206

10631.22 12244.32 19813.04

7257.99 7540.5 5219.2
14693.31 14170.2 12765.62
6706.17 7142.42 5607.26
2308.77 2304.18 2914.77
4.52
41597.46 43401.62 46324.41

116437.73 114189.8 106539.47

FORMULA 2018-19 2017-18 2016-17

Current Assets/
Current Liabilities
0.77527 0.68253 0.55182
Cash and cash
equavalents/
Current Liabilities
0.00527 0.00585 0.00624
 Liquid current assets/ Total current liabilites
0.30789 0.29092 0.21266

Total
Debt/ShareHolders’
Equity
0.96166 0.98210 0.67222
Total Debt/Total
Assets
0.31509 0.30716 0.22720
Total assets/ Total Equ 3.05198 3.19737 2.95869
EBIT/Interest 1.86504 0.78262 -0.55990

Sales/Average
Inventory
7.43918 6.75741 5.04022
Credit Sales/Average
Accounts Receivables

1.07473 1.13962 0.96343

365/account receivabl 339.62040 320.28209 378.85448

Annual Net Credit
Purchases/Average
Accounts Payables
0.98096 1.18165 1.13177
365/Payable
Turnover Ratio
372.08591 308.88961 322.50433
Sales/Fixed Assets 1.09140 1.00599 0.98969

Operating
Profit/Sales*100
11% 5% -3%
Net Profit/Sales*100
3% -1% -6%
7196.55 2732.33 -1741.14
EBIT/Capital
Employed
9.62% 3.86% -2.89%
5.27 -1.17 -6.86
Stock Price Per
Share/Earning Per
Share
11.59393 -54.40171 -10.77697
Net income/average to 0.02895 -0.00688 -0.04690
61.1 63.65 73.93
F INDIA (SAIL)
as at 31st march 2016 as at 31st march 2015

44378.87 36229.95
24927.22 29209.54
0.88 0.9
1546.2 1510.21

1291.75 967.35
449.95 2.25
492.38 426.98
1799.8
278.1 609.89
976.47 798.16
76141.62 70453.31

14679.53 17250.7

3143.49 3585.97 5,481.98

132.44 148.17
165.52 2163.76
64.09 65.74
1762.14 2338.43
4230.85 4234.94
24178.06 29787.71
20.59 20.46
24198.65 29808.17

100340.27 100261.48 91,961.89

4130.53 4130.53
35065.37 39392.79
39195.9 43532.32

17495.71 15620.2
6.83 0.71
1571.82 1375.09
3271.65 3381.56
1268.95
 113.48 117.9
22459.49 21764.41

15574.86 14282,91
4002.71 3606.38 3,205.34

10959.8 10411.63
5492.96 4238.55
2642.65 2377.38
11.9 11.9
38684.88 34973.75

100340.27 100261.48

2015-16 2014-15

0.62553 0.85230

0.00770 0.06610

0.24607 0.35905

0.57301 0.49996

0.22383 0.21708
2.55997 2.30315
-1.38013 2.12752

4.26878 5.22277
 0.93425 0.79091

390.68884 461.49323

1.05284 1.05897

346.68191 344.67354
0.95535 1.35526

-9% 9%

-9% 4%
-4063.33 4451.03

-6.59% 6.82%
-9.74 5.07

-5.60883 12.01183
-0.06986 0.02454
54.63 60.9
 5 YEARS STANDALONE BALANCE SHEET OF STEEL AUTHORITY OF IN
Particulars Note no. 2019 2018
Income
Revenue from operations 66967.31 58962.36
Other Income 532.82 484.45
Total income 67500.13 59446.81
Expenses
Cost of material consumed 32290.91 26678.81
Purchase of stock in trade
Changes in inventories of finished goods and work in progress -2716.62 1135.49
Excise duty 1403.9
Employee benefit expenses 8830.34 8850.07
Finance costs 3154.92 2822.75
Depreciation and amortization expenses 3384.72 3064.92
Other expenses 18828.57 16276.24
Total expenses 63772.84 60232.18
Add: adjustment for previous years
Profit/(loss) before exceptional items and tax 3727.29 -785.37
Less:Exceptional items 389.4 -26.43
Profit/(loss) before tax 3337.89 -758.94
Tax expense
Current tax
MAT credit
Deferred tax 1154.23 -312.96
Earlier years 4.84 35.73
Total tax expense 1159.07 -277.23
Profit/(loss) for the year 2178.82 -481.71
Earnings per equity share
Number of equity shares(face value Rs 10/- each) 4130525289 4130525289
Basic and diluted earnings per share(Rs) 5.27 -1.17

NOTES TO ACCOUNT 2019 2018

Finance Costs

Interest Cost
Foreign currency loans 169.24 526.99
Non convertible loans 834.39 915.78
Bank borrowings-working capital 52.08 42.97
Steel development fund loans 4.94 4.08
Others 2075.14 1319.53
Intrest under income tax act
Other borrowing costs 19.13 13.4
3154.92 2822.75
Expenditure on interest&finance charges not includes above
and charged to expenditure during construction:
Foreign currency loans 125.97 94.89
Non convertible bonds 210.97 365.43
Steel development fund loans-interest 3.24 4.09
Others 363.56 204.11
703.74 668.52

Changes in inventories

Opening stock
Finished goods 4430.95 5822.05
Work in progress 3212.72 3985
7643.67 9807.5
Less:Closing stock
Finished goods 6964.53 4430
Work in progress 3395.76 3212.72
10360.29 7643.67
-2716.62 2163.38
Less:Excise duty on accretion(-)/depletion to stock 1027.89
-2716.62 1135.49
AUTHORITY OF INDIA (SAIL)
2017 2016 2015

49767.1 43875.17 51148.96

535.61 594.67 1001.19
50302.71 44469.84 50147.77

21125.7 17155.23 18522.9

0.048
120.63 540.61 -1408.12
5314.69 4923.29 5418.6
8947.83 9714.97 9736.35
2527.82 2300.45 1454.23
2679.95 2402.35 1773.28
14220.21 14540.44 14205.29
54936.83 51477.34 44284.41
88.23
-4634.12 -7007.5 2358.91
-216.74
-4850.86 -7007.5 2358.91

499.51
-499.51
-2032.76 -2909.55 282.76
15.14 -76.51 -16.53
-2017.62 -2986.06 266.23
-2833.24 -4021.44 2092.68

4130525289 4130525289 4130525289

-6.86 -9.74 5.07

2017 2016 2015

552.45 658.75 617.58

794.54 608.1 350.54
63.12 47.89 153.2
3.74 3.2 3.37
1105.51 974.31 322.11
0.01 0.55
8.45 8.2 6.52
2527.82 2300.45 1454.23
 108.06 147.71 188.15
468.48 491.05 445.31
4.43 4.96 4.43
0.93
581.9 643.72 637.89

5545.82 7107.87 6534.1

4395.1 3507.51 2437.42
9940.92 10615.38 8971.52

5822.07 5236.67 7302.58

3984.98 4704.25 3312.8
9807.05 9940.92 10615.38
133.87 674.46 -1643.86
13.24 133.85 235.74
120.63 540.61 1408.12