Finance >>Balance Sheet>>Adani Ports & Special Econo

Year 2022 2021 2020

SOURCES OF FUNDS :
Share Capital 704.35 678.71 669.97
Reserves Total 37,661.00 30,035.38 25,050.61
Equity Share Warrants 0 0 0
Equity Application Money 0 0 0
Total Shareholders Funds 38,365.35 30,714.09 25,720.58
Minority Interest 392.77 1,464.93 219.59
Secured Loans 12,258.31 10,876.52 8,533.55
Unsecured Loans 35,361.07 24,706.45 21,445.15
Total Debt 47,619.38 35,582.97 29,978.70
Policy Holders Fund 0 0 0
Other Liabilities 1,247.81 1,300.08 2,195.82
Total Liabilities 87,625.31 69,062.07 58,114.69
APPLICATION OF FUNDS :
Gross Block 67,974.47 57,069.52 39,537.43
Less: Accumulated Depreciation 11,163.46 8,778.56 6,822.92
Less: Impairment of Assets 0 0 0
Net Block 56,811.01 48,290.96 32,714.51
Lease Adjustment 0 0 0
Asset Transferred 0 0 0
Capital Work in Progress 3,985.76 3,697.13 3,216.33
Producing Properties 0 0 0
Investments 5,961.12 2,236.15 1,178.00
Current Assets, Loans & Advances
Inventories 381.19 991.85 288.28
Sundry Debtors 2,469.68 2,925.71 3,202.14
Cash and Bank 10,492.09 4,700.78 7,313.86
Loans and Advances 4,410.88 3,150.71 4,003.74
Total Current Assets 17,753.84 11,769.05 14,808.02
Less : Current Liabilities and Provisions
Current Liabilities 4,846.36 5,064.21 3,674.25
Provisions 198.75 134.22 127.76
Total Current Liabilities 5,045.11 5,198.43 3,802.01
Net Current Assets 12,708.73 6,570.62 11,006.01
Miscellaneous Expenses not written of 0 0 0
Deferred Tax Assets 994.38 881.73 1,209.62
Deferred Tax Liability 2,207.34 1,203.16 286.97
Net Deferred Tax -1,212.96 -321.43 922.65
Other Assets 9,371.65 8,588.64 9,077.19
Total Assets 87,625.31 69,062.07 58,114.69
Contingent Liabilities 563.51 631.57 1,445.90
Adani Ports & Special Economic Zone Ltd
 Finance >>Profit & Loss>>Adani Ports & Special Econom
Year 2022 2021 2020
INCOME :
Sales Turnover 15,934.03 12,549.60 11,873.07
Excise Duty 0 0 0
Net Sales 15,934.03 12,549.60 11,873.07
Other Income 2,347.63 2,685.47 1,998.85
Stock Adjustments 0 0 0
Total Income 18,281.66 15,235.07 13,871.92
EXPENDITURE :
Raw Materials 0 0 0
Power & Fuel Cost 943.68 764.75 767.98
Employee Cost 663.92 615.05 546.52
Other Manufacturing Expenses 3,767.36 2,564.75 2,398.83
Selling and Administration Expenses 638.03 475.31 416.37
Miscellaneous Expenses 1,447.30 160.57 1,867.38
Less: Pre-operative Expenses Capitalised 0 0 0
Total Expenditure 7,460.29 4,580.43 5,997.08
Operating Profit 10,821.37 10,654.64 7,874.84
Interest 2,540.58 2,255.29 1,950.64
Gross Profit 8,280.79 8,399.35 5,924.20
Depreciation 2,739.63 2,107.34 1,680.28
Minority Interest (before tax) 0 0 0
Profit Before Tax 5,541.16 6,292.01 4,243.92
Tax 639.43 1,140.88 603.99
Fringe Benefit Tax 0 0 0
Deferred Tax 106.49 102.39 -144.6
Net Profit 4,795.24 5,048.74 3,784.53
Minority Interest (after tax) 67.15 54.44 21.4
Profit/Loss of Associate Company 0 0 0
Net Profit after Minority Interest & P/L Asso.Co. 4,728.09 4,994.30 3,763.13
Extraordinary Items -341.83 -2.77 -59.26
Adjusted Net Profit 5,069.92 4,997.07 3,822.39
Adjst. below Net Profit -1,561.37 -0.8 -126.78
P & L Balance brought forward 24,875.68 20,292.17 17,689.58
Statutory Appropriations 0 0 0
Appropriations 1,118.34 409.99 1,033.76
P & L Balance carried down 26,924.06 24,875.68 20,292.17
Dividend 0 0 650.16
Preference Dividend 0 0 0
Equity Dividend (%) 250 250 160
Dividend Per Share(Rs) 5 5 3.2
EPS before Minority Interest (Unit Curr.) 22.7 24.85 18.63
EPS before Minority Interest (Adj) (Unit Curr.) 22.7 24.85 18.63
EPS after Minority Interest (Unit Curr.) 22.38 24.58 18.52
EPS after Minority Interest (Adj) (Unit Curr.) 22.38 24.58 18.52
Book Value (Unit Curr.) 180.29 149.83 125.3
Book Value (Adj) (Unit Curr.) 180.29 149.83 125.3
Dividend Per Share Adj.(Rs) 5 5 3.2
dani Ports & Special Economic Zone Ltd
 Finance >>Key Financial Ratios (Consolidated)>>Adani Ports & Special Economic Zo
Year 2022 2021 2020 Intrepretation
Key Ratios
Debt-Equity Ratio 1.2 1.16 1.14
Long Term Debt-Equity Rati 1.09 1.06 0.91
Current Ratio 1.44 1.75 1.68
Fixed Assets Turnover Ratio 0.25 0.26 0.33
Inventory Turnover Ratio 23.21 19.61 21.69
Debtors Turnover Ratio 5.91 4.1 3.96
Total Asset Turnover Ratio 0.2 0.2 0.21
Interest Cover Ratio 3.18 3.79 3.18
PBIDTM (%) 67.91 84.9 66.33
PBITM (%) 50.72 68.11 52.17
PBDTM (%) 51.97 66.93 49.9
CPM (%) 47.29 57.02 46.03
APATM (%) 30.09 40.23 31.87
ROCE (%) 10.44 13.62 11.13
RONW (%) 14 18.06 15.19
Payout (%) 21.29 0 18.27
Net profit ratio 30.1 40.2 31.9 A NP ratio above 10% which means that a co
Gross profit ratio 52.0 66.9 49.9
Proprietary Ratio 2.2 2.6 1.7
& Special Economic Zone Ltd(Curr. Rs in )

0% which means that a company uses an effective cost structure and Good pricing strategies. Here, Adani ports has good NP ratio.
ts has good NP ratio.
trend analysis
year Debt-Equity Ratio Current RatioLong Term Debt-Equity Ra
2022 1.2 1.44 1.09
2021 1.16 1.75 1.06
2020 1.14 1.68 0.91
Inventory Turnover RatDebtors Turnover RatTotal Asset Turnover RatInterest Cover Rat
23.21 5.91 0.2 3.18
19.61 4.1 0.2 3.79
21.69 3.96 0.21 3.18
Fixed Assets TurnoverPBITM (%) ROCE (%)
0.25 50.72 10.44
0.26 68.11 13.62
0.33 52.17 11.13