INCOME STATEMENT BALANCE SHEET

Annual Mar-22 Mar-21 Mar-20 Equities & Liabilities Mar-22

50.99 Share Capital 24

Sales 13,945 12,883 11,444 11,054 Reserves & Surplus 2,534

COGS 7473 6502.33 5684.98 Current Liabilities 4,155

Purchases 1361 1160.89 1198.92 Other Liabilities 801

Avg Inventory 13,414 12,164 11,249 Total Liabilities 7,515

Other Income 222 312 279 Assets

Total Income 14,359 13,449 11,878 Fixed Assets 2,149

Total Expenditure 12,136 10,825 9,958 Current Assets 3,970

EBIT 2,222 2,623 1,920 Inventories 1,367

Interest 144 110 76 Avg Inventory 1,229

Tax 562 663 450 Cash & Cah eqivalent 118

Net Profit 1,516 1,849 1,393 Other Assets 1,395
Operating Income 14,136.23 13,136.14 11,599.95 Total Assets 7,515
Avg assets 7,762
Shareholder's Equity 2585.6
Equti share capital 24.09
Contingent Liabilities 625

Debt 2,481.20

Market Price of the share 4426.8

NCE SHEET PROFITABILITY
Mar-21 Mar-20 CE 3,360 4,394

24 24 ROCE
66.130952381 59.695038689
3,495 4,344 Gross Profit Margin 46.40963178 49.527984078

3,614 2,578 Net Profit Margin

10.871537297 14.352202586

874 895 ROE

7,491 0.5863242574 0.5159040179

8,008 7,842 ROA

3,425 20.172987359 23.089410589

1,773 1,778 LIQUDITY

4,419 3,674 Current Ratio

0.9554753309 1.222744881

1,091 740 Cash Ratio

0.0283971119 0.0394964029

916 370 Quick Ratio

0.63 0.92
143 81
1,815 2,388 EFFICIENCY RATIO
8,008 7,842 6,242 Asset Turnover Ratio 1.7966462668 1.6256201893
7,925 7,042
3584 4438
24.09 24.09
584 277 LEVRAGE RATIOS
Debt Coverage 5.6973359665 6.2384609174
Intrest Coverage
2,105.67 1,537.01 15.430555556 23.845454545
Debt to Equity 0.9596225248 0.5875195313

VALUATION RATIO
50.65 P/E 70.34407124 57.675290427
3187.43877 NI/EBIT 0.6822682268 0.7049180328
EPS 62.930676629 76.753839768
 5,264

36.474164134
50.323444882

12.172328008

0.3138801262

17.763325682

1.4251357642

0.0315089216

1.14

1.6251258536

7.5470881777

25.263157895
0.3463294277

76.555356784
0.7255208333
57.824823578
We can see that the return on capital Emplowed is increased during a span of three years which concludes that there are
good investments are made and the company is in good financial position

Net profit ratio is not constant during thespan of three years . We can see a rise in 2020-21 but again a dip in 2021-22.
Though the company has maintained the average net profit margin the profit is quite unsteady
There is an increase in the returns on Equity of the firm which proves that the shareholders were highly benefitted due to
increase in the returns
The return on Asset seen a rise in the year 2021 but has seen a dip in the next year but its still higher than the average
showing that the company uses its assets efficiently to gerate profits

Generally, the standard current Ratio is 2:1. From the data we can see that the company fails to maintain the standard and
it’s declining over the course of 3 years. Which signifies that the firm is unbale to pay off short term liabilities with help of
current assets.

The ideal cash Ratio is 1 or more than 1 which means that the company has enough cash to pay off its short-term debts. A
we can see in the table above that the cash ratio doesn’t meet the standards the company might not be able to fulfil its sh
-term liabilities.

Similarly in case of Quick Ratio must be 1:1. We can see that the standard met in the year 2019-2020 but later a gradual
decline has been seen. Which signifies that the current assets might be unable to fulfil the immediate liabilities.

The intreset coverage ratio is declining over the course of three years but the company still has an ability to payoff the deb
payments

The company has the ability to pay off long term debt but the liquidy of the company