Rashtriya Chemica

STANDALONE BALANCE SHEET AS AT 31 MARCH 2021

(in Cr)INR
Notes As at 31 March 2021

Particulars
Assets
Non-current assets
Property, plant and equipment 3 2,159
Capital work in progress 3 393
Intangible assets 4 2.98
Investment in Property 5 5.91
Financial assets 5

i) Investment 650
ii) Loans 6.19
iii) Others 297
Deferred tax assets (net) 19 0
Other non-current assets 6 185
3,513
Current assets

Inventories 7 788
Financial assets
i) Trade receivables 8 1,450
ii) Cash and cash equivalents 9 1471.23
iii) Bank balances other than (ii) above 10 49
iv) Investment 5 0
v) Loans 5 6

vi) Others 5 296.64

Other current assets 11 155
4,215
Total assets 7,728
Equity and liabilities
Equity
Equity share capital 12 551.69
Other equity 13 2786.78
Total equity 3338.47

Non-current liabilities
Financial Liabilities 15
i) Trade payables

-total outstanding dues of micro enterprises and small enterprises

- total outstanding dues of creditors other than micro enterprises
and small enterprises 211.79
ii) Other payables 35.69
Provisions 16 186.32
Borrowings 17 1043.04
1728.81
Current liabilities
Financial Liabilities 15
i) Trade payables
- total outstanding dues of micro enterprises and small
enterprises 40.01
- total outstanding dues of creditors other than micro enterprises
and small enterprises 865.78
ii) Other payables 599.96
Provisions 16 119.23
Other Non-current liabilities 17 103.05
Current Tax Liabilities (Net) 18 11.35
2558.9
Total liabilities 4287.71
Total equity and liabilities 7626.18

LIQUIDITY RATIOS:

CURRENT RATIO = Current assets

current liabilities
QUICK/LIQUID RATIO = Quick Assets
Current liabilities

ABSOLUTE LIQUIDITY RATIO = Absolute Liquid Assets

Current Liabilities

SOLVENCY RATIO:

DEBT EQUITY RATIO = Debt

Equity

PROPRIETARY RATIO = Shareholder's Fund

Total Assets

INTEREST COVERAGE RATIO = Profit before Interest and Tax

Intrest on long Term Debt

TURNOVER RATIOS:

INVENTORY TURNOVER RATIO = Cost of Goods Sold

Average Inventory

DEBTORS TURNOVER RATIO = Net Credit Sales

Average Recievables

CREDITORS TURNOVER RATIO = Net Credit Purchases

Average Payables

WORKING CAPITAL TURNOVER RATIO = Revenue From Operations

Working Capital

PROFITABILITY RATIOS:

GROSS PROFIT RATIO = Gross Profit

Revenue From Operations
Cost of revenue from opertaions +
OPERATING RATIO = Operating exp
Revenue From Operations
OPERATING PROFIT RATIO = Operating Profit
Revenue from Operations

RETURN ON ASSET = Net Profit after Tax

Total asset

RETURN ON INVESTMENT = Net Profit after Interest and Taxes

Shareholder's Fund

VALUATION RATIOS

EARNING PER SHARE (EPS) = Net profit after Tax

No. of Shareholders

DIVIDEND PER SHARE = Dividend distributed

No. of Shareholders

RETURN ON CAPITAL EMPLOYED = Profit before Interest and Tax

Capital Employed
DIVIDEND YIELD = DPS
Market price of shares

EARNING YIELD = EPS

Market price of shares
ya Chemicals and Fertilizers Limited
STANDALONE STATEMENT OF PROFIT AND LOSS FOR THE YEAR E
(in Cr)INR
As at 31 March
2020

Particulars Notes
Income
Revenue from operations 20
2121.3 Other income 21
433.49 Total income
2.62 Expenses

6.1 Cost of raw material and 22

Purchase of traded goods
Changes in inventories of
finished goods, work in
progress and stock in
263.9 trade 23
6.5 Excise duty on sale of goods
1655.2 Employee benefits expense 24
0 Depreciation and amortisation expense 25
203.84 Other expenses 26
4489.11 Finance costs 27
Total expense
Profit Before Exceptional Item
Exceptional Items
949.94 Profit before tax
(1) Current tax 19
4551.23 (2) Adjustment of tax relating to previous years 19
1.31 (3) Deferred tax 19
1.29 Income tax expense
0 Profit for the year
6.5 Other comprehensive income
Other comprehensive
income not to be
reclassified to profit or
1655.2 loss in subsequent
74.94 periods:
7240.41
10291.3 Income tax effect
 Net other
comprehensive income
not to be reclassified to
profit or loss in
subsequent
periods
551.69 Other comprehensive income for the year, net of tax
2634.58 Total comprehensive income for the year, net of tax
3186.27 Earnings per share 30
Basic and Diluted
computed on the basis of
profit attributable to
equity holders
of the Company

211.9
43.89
188.55
600.91
1281.19

36.81

959.92
482.54
142.14
81.51
53.39
5823.92
7105.11
322581

4,215
= = 1.647
2558.9
 3,427
= = 1.339 Quick assets=Current assets- inventories - prepaid expense
2558.9

1,520 ABSOLUTE LIQUID ASSETS= CASH+BANK+MARKETA

= = 0.594
2558.9 SECURITIES

1728.81 Debt=borrowings + provisions(non current liabilities)

= = 0.518
3338.47

3338.47
= = 0.432
7,728.42

506.75
= = 11.016
46

3,772
= = 4.342
868.745

1,450
= = 0.483
3000.385

905.79
= = 0.952
951.26
cost of goods sold=opening inventories-closing inventories+purchas
8,281.18
= = 5.000
1,656

operating profit=sales-cost of revenue from operations - operating e

7,562.70
= = 91%
8,281.18
working capital=current assets-current liabilities
4,479.61
= = 54.09%
8,281.18
 3,801.57
= = 45.91%
8,281.18
gp=revenue from operations-COGS
365.66
= = 5%
7,728.42

365.66
= = 11%
3338.47

363.69
= = 6.592
55.16881 from the annual report

222.88
= = 4.040
55.16881 capital employed=total assets-current liabilities

506.75 from the annual report

= = 10%
5,169.5
4.040
= = 3.93%
102.8 from money control site

6.592
= = 6.41%
102.8
LOSS FOR THE YEAR ENDED 31 MARCH 2021
(in Cr)INR
31 Mar 2021 31 Mar 2020

8281.18 9697.95
132.65 129.17
8413.83 9827.12

3022.67 3776.22
749.21 294.43

-30.73 603.25
0 0
563.83 617.26
174.63 171.04
3243.19 3824
179.57 237.82
7902.37 9524.02
511.459999999999 303.1
-4.71 -100.17
506.749999999999 202.93
128.88 71.72
-5.07 0.22
19.25 -77.16
143.06 -5.22
363.689999999999 208.15

2.62 -16.27
 -0.65 10.9

1.97 -5.37
365.659999999999 202.78

6.76 3.77
s- inventories - prepaid expenses

S= CASH+BANK+MARKETABLE
URITIES

isions(non current liabilities)

ies-closing inventories+purchases of stock in trade

ue from operations - operating expenses

ent liabilities
 WHIRPOOL OF BAJAJ
INDIA ELECTRICALS
LIQUIDITY RATIOS:

CURRENT RATIO = 1.80165561218893 1.05085818891235

QUICK/LIQUID RATIO = 1.15184245358216 0.814725120721161

ABSOLUTE LIQUIDITY RATIO = 0.775885394195119 0.00423257775148593

WHIRPOOL OF BAJAJ
INDIA ELECTRICALS
SOLVENCY RATIO:

DEBT EQUITY RATIO = 0.0928281069880103 0.203392286920157

TOTAL ASSET TO DEBT RATIO = 18.6477626948215 3.78066220447531

PROPRIETARY RATIO = 0.577688566313655 0.208858836462767

INTEREST COVERAGE RATIO = 1360.89130434783 1.75385526617471

FINANCIAL LEVERAGE = 1.73103651052192 4.78792287142838

DEBT SERVICE COVERAGE RATIO = 0 0.559416925730282

WHIRPOOL OF BAJAJ
INDIA ELECTRICALS
TURNOVER RATIOS:

INVENTORY TURNOVER RATIO = 0.476629462183291 6.06295364411519

DEBTORS TURNOVER RATIO = 1.03087129231948 1.32724828086838

CREDITORS TURNOVER RATIO = 1.03484011384564 1.12211672524882

WORKING CAPITAL TURNOVER RATIO = 0.173456542362986 34.6610267299239

RAW MATERIALS TURNOVER RATIO = 17.8870652010239 4.38573117048875

NET TURNOVER RATIO = 2.51912333677141 6.19159436334728

WHIRPOOL OF BAJAJ
INDIA ELECTRICALS
PROFITABILITY RATIOS:

GROSS PROFIT RATIO = 92.50% 36.91%

OPERATING RATIO = 73.72% 76.56%

OPERATING PROFIT RATIO = 26.28% 74.90%

NET PROFIT RATIO = 7.45% 250.36%

RETURN ON INVESTMENT = 18.76% 15.50%

WHIRPOOL OF BAJAJ
INDIA ELECTRICALS
VALUATION RATIOS

EARNING PER SHARE (EPS) = 32.0835602355543 16.3151807593469

DIVIDEND PER SHARE = 3.00066610531274 3.9988875921038

RETURN ON CAPITAL EMPLOYED = 26.75% 18.87%

PRICE EARNING MULTIPLE = 45.287991399091 19.736220195754

DIVIDEND YIELD = 0.21% 1.24%

EARNING YIELD = 2.21% 5.07%

BOSCH HAVELLS IFB Industries

1.99408870044257 1.51181389739602 1.50782612102572

1.54708922657918 0.74617972357543 0.72872059082806

0.387700783015072 0.268998238626446 0.185789566477952

BOSCH HAVELLS IFB Industries

0.0374306940457145 0.0171737147409682 0.0917747522758399

37.2060889929742 98.5325281361515 21.140625

0.718055642978536 0.590957337151836 0.51541725836053

0 88.519696969697 21.2753623188406

1.39264973373365 1.69216953091669 1.94017562233143

0 21.7590316573557 6.70319634703196

BOSCH HAVELLS IFB Industries

 8.34030326109534 0.647215486160371 1.10648523368738

7.68478468899522 24.8471268343298 1.10162379127896

-0.116650928548946 1.29134388467063 1.06375530229468

3.7502801992528 7.79563775035655 9.79774717432396

0 15.7317298474946 12.4311040898719

3.36158397053078 2.37066561697855 4.09227422863127

BOSCH HAVELLS IFB Industries

75.18% 82.45% 85.17%

24.8416473654937 89.62% 27.02%

61.9621613993143 27.31% 56.46%

13.2659245054334 27.82% 2.91%

17.5100260787622 18.66% 11.91%

BOSCH HAVELLS IFB Industries

 525 12.66 18.25

103.479936691436 41.6903633491311

24.70% 301.47% 11.08%

19.2121904761905 0.250832918305312 16.3835616438356

30.26% 0.57%

5.21% 2.40% 6.10%