Gross Profit Ratio

FY 22-23 FY 21-22
Sale of product and services 7715.19 3880.73

Opening Stock in Trade 809.84 382.47

Opening WIP 0 0.00
Opening Finished Goods 0.00 0.00
Cost of materials consumed 0.00 0.00
Purchases of stock in trade 4,727.95 2,328.24
less
closing Stock in trade 1,322.19 809.84
closing WIP 0 0
closing Finished goods 0.00 0.00

Cost of sales 4,215.60 1,900.87

Gross profit 3,499.59 1,979.86

Gross profit ratio 45.36% 51.02%
 Operating Profit Ratio Return on Assets
FY 22-23 FY 21-22

Other operating revenue 117.49 62.46 Net Profit

Gross Profit 3,499.59 1,979.86
Employee expenses 580.08 337.94 Opening Total Assets
Other expenses 1,800.26 1,008.38 Closing Total Assets
Depreciation and Amortisation 463.21 283.08
Return on Assets
Operating expenses ( excl depn) 2380.34 1346.32
Operating expenses ( incl depn) 2843.55 1629.4 0.745152 Return on Equity

Operating profit (before depn) 1236.74 696

Operating profit (after depn) 773.53 412.92 Net Profit

Operating profit ratio (before depn) 16.03% 17.93% Opening Total Equity
Operating profit ratio (after depn) 10.03% 10.64% Closing Total Equity

Net Profit Ratio Return on Equity

FY 22-23 FY 21-22

Net Profit 554.57 249.63

Net Profit ratio 7.19% 6.43%

Return on Assets Return on Capital employed
FY 22-23 FY 21-22 FY 22-23 FY 21-22 FY 20-21

554.57 249.63 Profit Before Interest and tax 1067.74 616.27 165.84 ( PBT + finance cost)
Closing Closing Closing
7812.15 5707.07 Total Equity 3079.94 2720.04 2515.86
8321.12 7812.15 Non-Current Borrowings 497.95 497.38 0.00
Non-Current Lease Liabilities 3620.94 3997.41 2494.41
6.87% 3.69% Current Borrowings 0.00 0.00 299.93
Current Lease Liabilities 199.69 86.09 63.92
Return on Equity
FY 22-23 FY 21-22 Capital Employed 7398.52 7300.92 5374.12

554.57 249.63 Return on Capital Employed 14.53% 9.72%

2720.04 2515.86
3079.94 2720.04

19.12% 9.54%

9.59%
( PBT + finance cost)
 Asset turnover ratio
FY 22-23 FY 21-22

Sales 7715.19 3880.73

Opening Total Assets 7812.15 5707.07

Closing Total Assets 8321.12 7812.15

Asset turnover ratio 0.956432266986172 0.574105606684409

Fixed Asset turnover ratio

FY 22-23 FY 21-22 FY 20-21

Sales 7715.19 3880.73

Closing Closing Closing
Property Plant and Equipment 826.43 679.19 605.21
Capital Work in Progress 41.54 44.82 34.03
Right of Use Assets 3434.59 3733.56 2226.46

Total fixed assets 4302.56 4457.57 2865.70

Fixed Asset turnover ratio 1.76143276412565 1.05983529215774

 Current Asset turnover ratio
FY 22-23 FY 21-22

Sales 7715.19 3880.73

Opening Total Current Assets 1604.68 1315.21

Closing Total Current Assets 2225.75 1604.68

Current Asset turnover ratio 4.02836757 2.6581344

Working capital turnover ratio

FY 22-23 FY 21-22

Sales 7715.19 3880.73

Closing Closing Closing
Current Assets 2225.75 1604.68 1315.21
Current liabilities 1044.61 560.84 673.73

Working capital 1181.14 1043.84 641.48

Working capital turnover ratio 6.93506458 4.6053331

 Trade receivables turnover ratio Payable turnover ratio
FY 22-23 FY 21-22 FY 22-23

Sales 7715.19 3880.73 Raw material purchase 0.00

Packing material purchase 0
Opening Total Trade receivables 16.33 20.57 Stock in trade purchase 4,727.95
Closing Total Trade receivables 31.43 16.33
Net credit purchase 4727.95
Trade receivables turnover ratio 323.08 210.34
Opening Trade Payables 314.18
Trade receivable days 1 2 Closing Trade Payables 643.65
Change in days 1 Decreases
Payable turnover ratio 9.87
Inventory turnover ratio
FY 22-23 FY 21-22 Payable days 37
Change in days 5
Sales 7715.19 3880.73
Operating Cycle and Cash cycle
Opening Total inventory 822.45 394.57 FY 22-23
Closing Total Inventory 1336.88 822.45 Receivable Days 1
Inventory Days 51
Inventory turnover ratio 7.15 6.38 Payable Days 37

Inventory days 51 57 Operating Cycle 52

Change in days 6 Decreases Cash Cycle 15
Change in OC days 7
Change inCC days 2
er ratio
FY 21-22

0.00
0
2,328.24

2328.24

219.59
314.18

8.72

42
Decrease

d Cash cycle
FY 21-22
2
57
42

59
17
Decreases
Decreases
 Current Ratio Debt Equity Ratio
FY 22-23 FY 21-22

Current Assets 2225.75 1604.68 Current Borrowings

Current liabilities 1044.61 560.84 Non-Current Borrowings
Current Lease Liabilities
Current Ratio 2.130699 2.861208 Non-Current Lease Liabilitie

Quick Ratio Total Debt

FY 22-23 FY 21-22
Total Equity
Current Assets 2225.75 1604.68
Inventory 1336.88 822.45 Debt Equity Ratio
Other current assets 172.59 129.11
Total Liabilities to Equity Rati
Financial Current Assets 716.28 653.12
Current liabilities 1044.61 560.84
Total liabilities
Quick Ratio 0.69 1.16 Total Equity

Total Liabilities to Equity Ra

 Debt Equity Ratio Interest Coverage Ratio
FY 22-23 FY 21-22

0.00 0.00 PB exceptional items and tax (PBT)

497.95 497.38 Finance costs
199.69 86.09 PBIT
3620.94 3997.41
Interest Coverage Ratio
4318.58 4580.88
Debt Service Coverage Ratio
3786.89 2882.14

1.14040281074972 1.5894023191 PAT

Depreciation and Amortisation
Total Liabilities to Equity Ratio Finance Costs
FY 22-23 FY 21-22 Others net gains and losses

5241.18 5092.11 Earnings available for debt service

3079.94 2720.04
Repayment of Current Borrowings
1.70171496847341 1.8720717342 Repayment of Current Lease Liabilities
Finance Cost
Repayment of non Current Lease Liabilities
Repayment of non Current Borrowings

Debt Service

Debt Service Coverage Ratio

rage Ratio
FY 22-23 FY 21-22

710.51 323.00
357.23 293.27
1,067.74 616.27

2.988943 2.101374

verage Ratio
FY 22-23 FY 21-22

554.57 249.63
463.21 283.08
357.23 293.27
107.87 48.21 ( net gains or losses as in other income)

1267.14 777.77

173.27 0.00
0 0
357.23 293.27
0 0
0.00 0.00

530.5 293.27

2.388577 2.652061