Cross-sectional analysis

as of 31, march 2022

Company :- Graphite India Ltd

PROFITABILITY RATIOS

dupont

LIQUIDITY Ratio

Current ratio current asset/ current liability

Acid-test ratio (Quick ratio) current asset -(inventories + prepayment)/ current liability

Cash ratio cash + securities /current liability

Operating cash flow ratio operating cash flow / total debt

EFFICIENCY RATIO

Asset turnover net sales/total asset

Average payment period account payable/annual credit purchase/365

Receivables conversion period net credit sales/average net recievable

Receivables conversion period recievable/net sales*365

DEBT RATIO

Debt ratio total liabilities/ total assets

Debt to equity ratio long term debt+ value of lease/ average shareholder equity

Long-term Debt to equity long term debt/ average shareholder equity

Debt service coverage ratio net operating income/ average debt serviced

MARKET RATIO

Earnings per share net earning/ number of shares

P/E ratio market prices per share/ eps

EV/Sales enterprise value/ sales

Price to book value ratio market price per share/balance sheet price per share
:- Graphite India Ltd Company :- BHEL
Graphite India Limited
STANDALONE BALANCE SHEET (Rs. in Crores)
ASSETS
Non - current Assets
Property, Plant and Equipment
Capital Work-in-progress
Intangible Assets
Right-of-Use Assets
Financial Assets
Investments
Loans
Other Financial Assets
Other Non-current Assets
Total Non - current Assets
Current Assets
Inventories
Financial Assets
Investments
Trade Receivables
Cash and Cash Equivalents
Other Bank Balances
Loans
Other Financial Assets
Current Tax Assets (Net)
Other Current Assets
Total Current Assets
TOTAL ASSETS
EQUITY AND LIABILITIES
EQUITY
Equity Share Capital
Other Equity
TOTAL EQUITY
LIABILITIES
Non - current Liabilities
Deferred Tax Liabilities (Net)
Total Non - current Liabilities
Current Liabilities
Financial Liabilities
Borrowings
Trade Payables
Other Financial Liabilities
Other Current Liabilities
Provisions
Current Tax Liabilities (Net)
Total Current Liabilities
TOTAL LIABILITIES
TOTAL EQUITY AND LIABILITIES

Balance Sheet | Statement of Profi t and Loss

STANDALONE STATEMENT OF PROFIT AND LOSSfor the year ended 31st March, 2021

Revenue from Operations

Other Income
Total Income
Expenses
Cost of Materials Consumed
Changes in Inventories of Finished Goods and Work-in-progress
Employee Benefits Expense
Finance Costs
Depreciation and Amortisation Expense
Other Expenses
Total Expenses
Profit before Tax
Tax Expense
Current Tax
Deferred Tax Charge/(Credit)
Profit for the year
Other Comprehensive Income
Items that will not be reclassifi ed to profi t or loss in subsequent periods
Remeasurements (Losses) on Defi ned Benefi t Plans
Income Tax effect
Total Other Comprehensive Income/(Loss), Net of Tax
Total Comprehensive Income for the year
Earnings per Equity Share (Nominal Value Rs. 2/- per Share) (in Rs.)
Basic and Diluted (Rs.)
(Rs. in Crores) As at As at
Notes 31st March, 2021 As at 31st March, 2019
31st March, 2020
4.1 566.45 575.74 606.19
4.2 79.51 34.68 16.77
5 0.59 0.86 1.12
5.2 0.65 0.67 -

6 837.72 587.04 574.90

10 3.08 3.38 8.11
11 27.68 0.02 0.04
13 10.49 15.62 10.05
1,526.17 1,218.01 1,217.18

12 823.42 1,209.15 1,820.83

6 1,676.55 1,411.70 1,991.47

7 361.57 402.41 704.52
8 37.12 2.38 22.74
9 14.19 16.42 7.46
10 1.74 4.94 4.23
11 85.60 49.00 62.63
137.56 134.80 22.71
13 128.42 193.47 89.43
3,266.17 3,424.27 4,726.02
4,792.34 4,642.28 5,943.20

14.1 39.08 39.08 39.08

14.2 3,968.77 3,771.29 4,614.34
4,007.85 3,810.37 4,653.42

20 89.07 81.09 113.59

89.07 81.09 113.60

15 223.40 415.61 359.59

16
17 113.54 42.10 116.04
18 29.92 24.19 39.90
19 39.32 38.17 34.05
70.75 53.75 53.84
695.42 750.82 1,176.18
 784.49 831.91 1,289.78
4,792.34 4,642.28 5,943.20

(Rs. in Crores)
Notes Year ended Year ended
31st March, 2021 31st March, 2020 31st March, 2019
21 1,838.64 2,875.37 6,737.30
22 305.94 156.91 196.35
2,144.58 3,032.28 6,933.65

23 770.39 1,958.26 2,100.22

24 241.51 160.06 -679.33
25 184.96 206.24 221.64
26 5.93 17.12 10.89
27 44.59 44.20 56.01
28 625.76 645.17 888.73
1,873.14 3,031.05 2,598.16
271.44 1.23 4,280.63
29
64.14 2.40 1,468.58
7.98 -32.5 6.30
199.32 31.33 2,805.75

36 -2.46 -3.88 -0.63

29 0.62 0.98 0.22
-1.84 -2.9 -0.41
197.48 28.43 2,805.34
30
10.20 1.60 143.61
31st March, 2018 31st March, 2017 31st March, 2016

642.61 615.52 539.36

8.12 32.06 65.49
0.67 1.09 1.52

208.26 98.49 107.58

7.87 8.32 8.01
0.08 0.06 0.19
12.39 14.04 7.63
880 769.58 729.78

669.94 512.63 632.02

1032.84 565.43 429.77

758.82 406.81 431.6
16.08 0.88 1.45
15.04 40.18 4.32
3.56 3.29 2.63
13.85 3.78 6.15
24.78 19.78 0
81.05 80.38 73.85
2615.96 1633.16 1581.79
3495.96 2402.74 2311.57

39.08 39.08 39.08

2562.71 1812.78 1812.78
2601.79 1851.86 1851.86

94.5 84.03 84.03

94.54 85.83 85.83

155.29 126.82 126.82

394.82 210.84 210.84
51.61 35.15 16.85
114.54 37.49 22.08
30.9 34.19 0.78
52.47 20.56 67.9
799.63 465.05 445.27
 894.17 550.88 531.1
3495.96 2402.74 2382.96

31st March, 2018 31st March, 2017 31st March, 2016

2,983.43 1,392 1,425
88.89 84 47
3,072.32 1,476 1,471
0 0
711.45 517 460
13.18 20 128
175.78 152 135
6.18 7 8
46.43 42 44
693.45 541 472
1,683.50 1,364 1,327
1,388.82 111 145
0 0
464.72 3 50
10.47 -4.13 -9.93
913.63 112 105
0 0
0 0
1.40 -2.67 -0.83
-0.49 -0.92 -0.29
0.91 -1.75 -0.54
914.54 111 104
0 0
46.76 0.06 0.05
Bharat Heavy Electricals Limited
Standalone Balance Sheet as at March 31, 2021

Particulars Note Page

A. ASSETS
1. Non-current assets
(a) Property, plant and equipment 3a 178
(b) Capital work-in-progress 3b 178
(c) Intangible assets 4a 178
(d) Intangible assets under development 4b 178
(e) Financial assets
(i) Investments 5 182
(ii) Trade receivables 6 184
(iii) Other financial assets 7 184
(f) Deferred tax assets (net of liabilities) 8 185
(g) Other non-current assets 9 186
Total non-current assets
2. Current assets
(a) Inventories 10 187
(b) Financial assets
(i) Trade receivables 11 188
(ii) Cash and cash equivalents 12 188
(iii) Bank balances other than cash and cash equivalents 13 188
(iv) Loans 14 189
(v) Other financial assets 15 189
(c) Current tax assets (net) 16 189
(d) Other current assets 17 190
Total current assets
TOTAL ASSETS
B. EQUITY AND LIABILITIES
3. Equity
(a) Equity share capital 18 191
(b) Other equity 18a 192
Total equity

Annual Report 2020-21

Standalone Balance Sheet as at March 31, 2021

Particulars Note
4. Liabilities
4.1 Non-current liabilities
(a) Financial liabilities
(i) Lease Liabilities 19
(ii) Trade payables 20
Total outstanding dues of micro enterprisesand small enterprises
Total outstanding dues of creditors otherthan micro enterprises and small enterprises
 (iii) Other financial liabilities 21
(b) Provisions 22
(c) Other non-current liabilities 23
Total non-current liabilities
4.2 Current liabilities
(a) Financial liabilities
(i) Borrowings 24
(ia) Lease Liabilities 19
(ii) Trade payables 25
Total outstanding dues of micro enterprisesand small enterprises
Total outstanding dues of creditors otherthan micro enterprises and small enterprises
(iii) Other financial liabilities 26
(b) Provisions 27
(c) Other current liabilities 28
Total current liabilities
Total liabilities
TOTAL EQUITY AND LIABILITIES

Standalone Statement of Profit and Loss

For the year ended March 31, 2021

Particulars Note Page

INCOME
Revenue from operations 29 197
Other income 30 197
TOTAL INCOME
EXPENSES
Material consumption, erection and engineering expens 31 198
Changes in inventories of finished goods, work in progre 32 198
Employee benefits expense 33 198
Other Expenses 34 199
Exchange variation [Net (gain) / loss]
Provisions 35 201
Finance costs 36 202
Depreciation & amortisation expense 3.1/4.1 179/181
TOTAL EXPENSES
PROFIT BEFORE TAX
Tax expenses 37 202
a) Current tax
b) Deferred tax
PROFIT FOR THE YEAR (A)
 (` in Crore)
As at March 31, 2021 As at March 31, 2020

2426.16 2735.47
403.21 306.74
62.16 78.61
16.35 7.26

670.00 669.51
3179.74 4533.50
97.39 3947.13 83.17 5286.18
3659.77 2756.21
16852.44 16361.66
27367.22 27532.13

7191.23 8905.46

4033.63 7107.62
1527.18 1402.86
5174.25 5015.70
- -
228.18 10963.24 258.84 13785.02
403.59 229.02
9775.96 9784.03
28334.02 32703.53
55701.24 60235.66

696.41 696.41
25787.64 28484.80
26484.05 29181.21
166

(` in Crore)
Page As at March 31, 2021 As at March 31, 2020

192 53.41 75.37

193
157.92 72.91
nd small enterprises 1723.16 1003.32
 193 216.72 2151.21 159.02 1310.62
193 3912.78 4212.13
194 2831.54 2952.65
8895.53 8475.40

194 4833.78 4933.39

192 48.20 56.67
195
662.94 611.12
nd small enterprises 6014.80 8212.50
196 917.65 12477.37 1426.05 15239.73
196 3164.25 3081.78
196 4680.04 4257.54
20321.66 22579.05
29217.19 31054.45
55701.24 60235.66

(` in crore)
For the year endedMarch 31, 2021 For the year endedMarch 31, 2020

17308.44 21459.19
369.84 580.58
17678.28 22039.77

11359.77 15079.94
510.86 -1042.4
5372.26 5426.64
1799.22 2429.34
-65.83 -434.73
1467.46 233.28
373.09 506.95
473.05 502.86
21289.88 22701.88
-3611.6 -662.11

15.82 1.52
-910.28 -894.46 809.34 810.86
-2717.14 -1472.97
168