Balance Sheet

Particulars Note No

ASSETS
Non-Current Assets
(a) Property, Plant and Equipment 1
(b) Capital Work-in-Progress
(c) Other Intangible Assets 2
(d) Intangible Assets Under Development
(e) Financial Assets
(i) Investments 3
(ii) Other Financial Assets 4
(h) Other Non- Current Assets 7

Current Assets
(a) Inventories 8
(b) Financial Assets
(i) Trade Receivables 9
(ii) Cash and Cash Equivalents 10
(iii) Bank Balances other than (ii) above 11
(iv) Other Financial Assets 12
(c) Current Tax Assets (Net) 13
(d) Other Current Assets 14

Total Assets

EQUITY AND LIABILITIES

Equity
(a) Equity Share Capital 15
(b) Other Equity 16

LIABILITIES
Non-Current Liabilities
(a) Financial Liabilities
(i) Borrowings 17
(ii) leise Liabilities 18
(b) Deferred Tax Liabilities (Net) 5.1

Current Liabilities
(a) Financial Liabilities
(i) Short Term Borrowings 19
(ii) Leise Liabilities
a) Total Outstanding Dues of Micro Enterprises and Small Enterprises; and 20
b) Total Outstanding Dues of Creditors other than Micro Enterprises and Small Enterprises 20
(iii) Other Financial Liabilities 21
(b) Other Current Liabilities 22
(c) Short Term Provisions 23
(d) Current Tax Liabilities (Net) 24

Total Equity and Liabilities

31-Mar-22 31-Mar-21

Common Size
Horizontal Ana 2020 2019
13,372.79 13,068.89 2.33% 25.81% 26.74%
550.42 206.16 166.99% 1.06% 0.42%
3,023.21 3,273.13 -7.64% 5.84% 6.70%
69.89 70.1 0.13%
0.00% 0.00%
34.39 28.41 21.05% 0.07% 0.06%
370.26 708.14 -47.71% 0.71% 1.45%
268.68 345.88 -22.32% 0.52% 0.71%
17,689.64 17,700.71 -0.06% 34.14% 36.21%
0.00% 0.00%
20,969.14 17,788.11 17.88% 40.47% 36.39%
0.00% 0.00%
9,276.74 7,436.05 24.75% 17.91% 15.21%
135.5 3299.82 -95.89% 0.26% 6.75%
988.26 436.42 126.45% 1.91% 0.89%
511.67 505.01 1.32% 0.99% 1.03%
180.88 0 #DIV/0! 0.35% 0.00%
2,058.96 1,715.53 20.02% 3.97% 3.51%
34,121.15 31,180.94 9.43% 65.86% 63.79%
51,810.79 48,881.65 5.99% 100.00% 100.00%
0.00% 0.00%
0.00% 0.00%
0.00% 0.00%
1,787.96 1,787.96 0.00% 3.45% 3.66%
21,712.65 20,611.52 5.34% 41.91% 42.17%
23,500.61 22,399.48 4.92% 45.36% 45.82%
0.00% 0.00%
0.00% 0.00%
0.00% 0.00%
456.19 1,155.41 -60.52% 0.88% 2.36%
60.11 105.48 -43.01% 0.12% 0.22%
490.16 125.71
1,006.46 1,386.60 -27.42% 1.94% 2.84%
0.00% 0.00%
0.00% 0.00%
4,770.28 1,637.88 191.25% 9.21% 3.35%
45.37 39.76 0.09% 0.08%
1018.8 1167.35 -12.73% 1.97% 2.39%
13,046.63 15,194.31 -14.13% 25.18% 31.08%
6,761.68 5,343.21 26.55% 13.05% 10.93%
804.5 690.54 16.50% 1.55% 1.41%
856.46 863.98 -0.87% 1.65% 1.77%
 0 158.54 -100.00% 0.00% 0.32%
27,303.72 25,095.57 8.80% 52.70% 51.34%
0.00% 0.00%
51,810.79 48,881.65 5.99% 100.00% 100.00%
 Statement of Profit and Loss for the year ended March 31, 2020
Particulars

I Revenue from Operations

II Other Income
III Total Income (I+II)

IV Expenses
Cost of Materials Consumed
Purchase of Stock in Trade
Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade
Employee Benefits Expense
Finance Costs
Depreciation and Amortisation
Other Expenses
Total Expenses (IV)

V Profit Before Exceptional Items and Tax ( III- IV)

VI Exceptional Items
VII Profit Before Tax ( V- VI)

VIII Tax Expense

Current Tax
For earlier years
Deferred Tax
Total Tax Expense

IX Profit for the Year ( VII- VIII)

X Other Comprehensive Income

Items that will not be reclassified to Profit or Loss

Remeasurements of Defined Benefit Plan Actuarial Gains / (Losses)
Income Tax expense on above

XI Total Comprehensive Income for the Year (Comprising Profit and other comprehensive Income for the Year) ( IX+ X)

XII Earnings Per Equity Share ( Face Value of `10 each)

(1) Basic
(2) Diluted
2020 Common Size
Note No 31-Mar-22 31-Mar-21 Horizontal Ana 2020 2019

25 100,530.40 86,963.81 15.60% 100.00% 100.00%

26 194.22 158.05 22.89% 0.19% 0.18%
100,724.62 87,121.86 15.61% 100.19% 100.18%
#DIV/0! 0.00% 0.00%
#DIV/0! 0.00% 0.00%
27 48,164.97 35,481.92 35.75% 47.91% 40.80%
16,512.84 13,978.11 18.13% 16.43% 16.07%
28 -1,330.16 1,154.26 -215.24% -1.32% 1.33%
29 9,920.09 7,701.30 28.81% 9.87% 8.86%
30 1,113.44 1,462.78 -23.88% 1.11% 1.68%
31 1,546.49 1,555.17 -0.56% 1.54% 1.79%
32 21,660.15 20,953.46 3.37% 21.55% 24.09%
97,587.82 82,287.00 18.59% 97.07% 94.62%
#DIV/0! 0.00% 0.00%
3136.8 4,834.86 -35.12% 3.12% 5.56%
660.48 0 #DIV/0! 0.66% 0.00%
2476.32 4,834.86 -48.78% 2.46% 5.56%
#DIV/0! 0.00% 0.00%
#DIV/0! 0.00% 0.00%
560.58 896.63 -37.48% 0.56% 1.03%
-48.05 0
351.11 322.42 8.90% 0.35% 0.37%
863.64 1219.05 -29.15% 0.86% 1.40%
#DIV/0! 0.00% 0.00%
1612.68 3615.81 -55.40% 1.60% 4.16%
#DIV/0! 0.00% 0.00%
#DIV/0! 0.00% 0.00%
0 0 #DIV/0! 0.00% 0.00%
38.19 79.91 -52.21% 0.04% 0.09%
5.2 -13.35 -27.93 -52.20% -0.01% -0.03%
#DIV/0! 0.00% 0.00%
24.84 51.98 -52.21% 0.02% 0.06%
1637.52 3667.79 -55.35% 1.63% 4.22%
#DIV/0! 0.00% 0.00%
#DIV/0! 0.00% 0.00%
42 #DIV/0! 0.00% 0.00%
9.02 20.22 -55.39% 0.01% 0.02%
9.02 20.22 -55.39% 0.01% 0.02%
 STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31st MARCH, 2020

Particulars

Cash Flows from Operating Activities

Profit Before Tax
Adjustments:
Interest Income
Loss on Sale of Fixed Assets (Net)
Adjustment for Other Comprehensive Income (OCI)
Interest Expense
Provision for Bad & Doubtful Debts
Provision for Warranty
Provision for Employee Benefits
Depreciation and Amortization
Other Non Cash Items
Operating Cash Flow before Working Capital Changes
Changes in
Decrease/(Increase) In Trade Receivables
Decrease/(Increase) In Inventory
Decrease/(Increase) In Other Current Financial Asset(s)
Decrease/(Increase) In Other Current Asset(s)
Decrease/(Increase) In Other Non-Current Financial Assets
Decrease/(Increase) In Other Non-Current Asset
(Decrease)/Increase In Trade Payables Current
(Decrease)/Increase In Other Current Liabilities
(Decrease)/Increase In Other Financial Liabilities
(Decrease)/Increase In Short Term Provisions Current

Income Taxes paid (net)

Cash Generated from / (used in) Operations
Cash Flows from Investing Activities
Purchase of Fixed Assets / Capital Work-in-progress including Capital advances
Proceeds from Sale of Fixed Assets

Interest Received
Net Cash Generated from/(used in) Investing Activities
Cash Flows from Financing Activities
Dividend paid
Proceeds from Long Term Borrowings
Repayment of Long Term Borrowings
Net increase / (decrease) in Short Term Borrowings
Repayment of lease liability
Interest on lease liability
Interest Paid
Net Cash used in Financing Activities
Effect of Exchange Rate on Translation of Foreign Currency Cash and Cash Equivalents (Loss) / Gain
Increase in Cash and Cash Equivalents
Cash and Cash Equivalents at the Beginning of the Year
Cash and Cash Equivalents at the End of the Period/Year
Components of Cash and Cash Equivalents (Refer Note 10)
Cash on Hand including Bullions on Hand
Balances with Banks
Total Cash and Cash Equivalents
NDED 31st MARCH, 2020

Year Ended Year Ended

31.03.2022 31.03.2021
Audited Audited
(in Lakhs) (in Lakhs) Horizontal Ana

2476.32 4,834.86 -48.78%

#DIV/0!
-61.7 -57.44 7.42%
-10.09 1.13 -992.92%
38.19 79.91 -52.21%
1,113.44 1,462.78 -23.88%
9.23 188 -95.09%
110.55 129.93 -14.92%
-118.07 42.45 -378.14%
1,546.49 1,555.17 -0.56%
66.25 329.2 -79.88%
5,170.61 8,565.99 -39.64%
#DIV/0!
-1844.57 4,051.38 -145.53%
-3,181.03 -1,075.60 195.74%
-514.39 -164.84 212.05%
-340.59 -212.81 60.04%
346.82 -367.32 -194.42%
7.2 6.36 13.21%
-2291.17 7,776.69 -129.46%
104.51 131.94 -20.79%
1286.9 2752 -53.24%
0 -164.41 -100.00%

-851.95 -574.05 48.41%

-2,107.66 20,725.33 -110.17%
#DIV/0!
-1,825.69 -1,168.04 56.30%
17.78 4.73 275.90%

13.26 26.39 -49.75%

-1,794.65 -1,136.92 57.85%
#DIV/0!
-522.69 -530.84
1000 1122.07 -10.88%
-2,857.41 -2,726.81 4.79%
4,290.59 -12,686.81 -133.82%
-39.76 -37.43
-16.92 -13.00
-1,115.99 -1,496.14 -25.41%
 737.82 -16,368.96 -104.51%
0.17 0.13 30.77%
-3164.49 3,219.45 -198.29%
3299.82 80.24 4012.44%
135.5 3,299.82 -95.89%
#DIV/0!
39.63 47.87 -17.21%
95.87 3251.95 -97.05%
135.5 3299.82 -95.89%
 Reserve

Particulars General reserve Security Premium

Balance as at April 01 2020 538.56 9701.53
Total comprehensive income for the year
Other comprehensive income for the year
Dividends paid(Rs.3 per share)
Balances as at March 31st 2021 538.56 9701.53
Total comprehensive income for the year
Other comprehensive income for the year
Dividends paid(Rs.3 per share)
Balances as at March 31st 2022 538.56 9701.53

Equity share Capital

As at April 01 2020 1787.96
Changes in equity capital during the year
As at March 31st 2021 1787.96
Changes in equity capital during the year
As at March 31st 2022 1787.96
 Reserves & surplus
Capital Profit
Capital Reserve Capital redemption reserve Retained earnings Revaluation surplus
1.73 142.1 7072.67 80.08
3615.81

-536.39
1.73 142.1 10152.09 80.08
1612.68

-536.39
1.73 142.1 11228.38 80.08
Other comprehensive Income (OCI)
Remeasurement of net defined benefit liability asset Total
-56.55 17480.12
3615.81
51.98 51.98
-536.39
-4.57 20611.52
1612.68
24.84 24.84
-536.39
20.27 21712.65
Current Ratio

Quick Ratio

Debt Equity Ratio

Debt to Capital Employed Ratio

Proprietary Ratio

Total Assets to Debt Ratio

Interest Coverage Ratio

Inventory Turnover;

Trade receivable Turnover;

Trade payable Turnover;

Investment (Net assets) Turnover

or Capital Employed Turnover

Fixed assets Turnover; and

Working capital Turnover.

Average Payment Period =

Gross profit ratio

Operating profit ratio

Net profit ratio

Return on Investment (ROI) or Return on Capital Employed (ROCE)

Return on Net Worth (RONW)

Return on Shareholders’ Funds

Earnings per share

Book value per share

Dividend Payout Ratio

PE RATIO
 2022 2021 2022 2021
Current Assets 34,121.15 31,180.94 1.24968868711 1.24248781757
Current Liabilities 27,303.72 25,095.57

Quick Assets 12,971.13 13,392.83 0.47506823246 0.53367307457

Current Liabilities 27,303.72 25,095.57

Long term Debts 456.19 1,155.41 0.01941183654 0.05158200101

Shareholders' Funds 23500.61 22399.48
Total Debts
456.19 1,155.41 0.00880492268 0.02363688623
Total Assets 51,810.79 48,881.65

Shareholders, Funds 23,500.61 22,399.48 0.4535852474 0.45823903244

Capital employed (or net assets) 51,810.79 48,881.65

Total Assets 51,810.79 48,881.65 113.572831496 42.3067569088

Long term debts 456.19 1,155.41

Net Profit before Interest and Tax 2476.32 4834.86 2.22402644058 3.30525437865

Interest on long-term debts 1,113.44 1,462.78

Cost of Goods Sold 63,347.65 50,614.29 3.02099418479 2.84540010153

Average Inventory 20,969.14 17,788.11

Net Credit Revenue from Operations 100,530.40 86,963.81 10.836824143 11.694893122

Average Trade Receivable 9,276.74 7,436.05

Net Credit purchases 64,677.81 49,460.03 4.59835284097 3.02292249075

Average trade payable 14,065.43 16,361.66

Revenue from Operation 100,530.40 86,963.81 4.19632004274 3.69196417389

Capital Employed 23,956.80 23,554.89

Net Revenue from Operation 100,530.40 86,963.81 5.90788484695 5.23302110688

Net Fixed Assets 17,016.31 16,618.28

Net Revenue from Operation 100,530.40 86,963.81 14.7460846683 14.2906363952

Working Capital 6,817.43 6,085.37

No. of days/month in a year 360 360 78.2889031029 119.09005312

Trade Payables Turnover Ratio 4.59835284097 3.02292249075
Gross Profit 37,182.75 36,349.52 36.99% 41.80%
Net Revenue from Operations × 100 100,530.40 86,963.81

Operating Profit/ 3,589.76 6,297.64 3.57% 7.24%

Revenue from Operations × 100 100,530.40 86,963.81

Net profit/ 1612.68 3615.81 1.60% 4.16%

Revenue from Operations × 100 100,530.40 86,963.81

Profit before Interest and Tax/ 2476.32 4834.86 10.10% 20.33%

Capital Employed × 100 24,507.07 23,786.08

Profit after Tax 1612.68 3615.81 7% 16%

Shareholders' Funds *100 23,500.61 22,399.48

Profit available for equity shareholders/ 1637.52 3667.79 9.15859415199 20.5138258127

Number of Equity Shares 178.80 178.80

Equity shareholders’ funds/ 23,500.61 22,399.48 131.438119421 125.279536455

Number of Equity Shares 178.80 178.80

Dividend per share

Earnings per share

Market Price of a share/

earnings per share (EPS)
Long Term Debt = Long-term borrowings

Shareholders’ Funds (Equity) = Share capital + Reserves and Surplus +Money received against share warrants
Share Capital = Equity share capital + Preference share capital

Capital Employed = Shareholders’ Funds + Long-term borrowings

(Opening Debtors and Bills Receivable + Closing Debtors and Bills Receivable)/2
Net Purchases = Cash Purchases + Credit Purchases – Return Outwards
(Opening Creditors and Bills Payable +
Closing Creditors and Bills Payable)/2
Revenue from Operations = Cash Revenue from Operations + Credit Revenue fromOpration

Cost of Revenue from operations = Purchases + (Opening Inventory – Closing Inventory) +

Where Operating Profit = Revenue from Operations – Operating Cost
Operating Cost = Cost of Revenue from Operations + Selling Expenses+ Administrative Expenses