BALANCE SHEET for ABC Ltd as at March 31,

All amount in Rs Millions

I. EQUITY & LIABILITY 2012 2013 2014 2015 2016
(1)   Shareholders’ Funds
Share Capital 508 513 513 513 513
Reserve & Surplus 13264 16812 19882 22981 33241
Total Equity & Liability 13772 17325 20395 23494 33754
(2)   Non Current Liabilities
Long Term Borrowings 923 0 0 0 200
Deferred Tax Liabilities 454 483 508 545 545
Other Long Term Liabilities 0 0 0 0 0
Long Term Provisions 126 143 197 187 187
Total Non Current Liabilities 1503 626 705 732 932
(3)   Current Liabilities
Short Term Borrowings 0 0 77 58 58
Trade Payables 1706 2071 3011 2940 2940
Other Current Liabilities 4812 3728 2859 3410 3410
Short Term Provisions 1266 1634 1845 2037 2037
Total Current Liability 7784 7433 7792 8445 8445
TOTAL 23059 25384 28892 32671 43131
II.ASSETS
(1)   Non Current Assets
Fixed Assets
Tangible assets 4717 5120 5351 5496 5634
Intangible Assets 242 217 762 2782 2782
Capital Work in Process 3713 4087 4311 4603 4603
Intangible Assets under devp (ERP s/w) 0 0 0 0 0
Non Current Investments 2419 2623 3396 4213 12213
Deferred Tax Assets (net) 0 0 0 0 0
Long Term loans & Advances 249 242 641 1015 1015
Other Non Current Assets 2 0 59 68 68
Total Non Current Assets 11342 12289 14520 18177 26315
(2)   Current Assets
Current Investments 909 2846 2341 2692 2692
Inventories 3963 4512 5082 5347 5989
Trade Receivables 3261 3668 4536 5146 5866
Cash & Cash Equivalents 2576 1368 1452 581 1541
Short Term Loans & Advances 903 594 852 676 676
Other Current Assets 105 107 109 52 52
Total Cuurent Assets 11717 13095 14372 14494 16816
TOTAL 23059 25384 28892 32671 43131
Financial Ratios
2012 2013 2014 2015 2016
RETURN ON INVESTMENT RATIOS

ROIC 0.218985 0.256643 0.222085 0.207174 0.295802

RONW 0.242884 0.265916 0.229762 0.213629 0.30397

PROFTABILITY RATIO

PBITDA 16.81994 18.40202 17.18323 16.89593 24.51739

OPR 15.11913 16.80223 15.41437 14.44715 22.38262

NPR 11.69949 13.53607 11.95073 11.30202 19.62126

ACTIVITY/TURNOVER RATIO

TATR 1.21406 1.30468 1.334626 1.339047 1.196878

ICTR 1.832733 1.844911 1.827488 1.805828 1.488285

ACP 42.51706 40.42575 42.93672 42.93431 41.47891

ITR 5.279934 5.366977 5.640634 6.150271 5.873718

WCTR 7.117976 5.84917 5.860182 7.23227 6.166784

ACP 473.1687 484.2505 610.5639 646.0566 646.0566

LIQUIDITY RATIO

CR 1.505267 1.761738 1.844456 1.716282 1.991247

ATR 0.86665 1.060406 1.068917 0.996921 1.195908

CR 0.330935 0.184044 0.186345 0.068798 0.182475

SOLVENCY RATIO

DER 0.109134 0.036133 0.034567 0.031157 0.027612

DTIC 0.098396 0.034873 0.033412 0.030215 0.02687

ICR 17.37959 46.26446 61.62887 66.88421 100.9274

RATIOS ON INVESTOR

EPS 65.84646 89.80507 91.34503 97.83626 200.0037

CR

DPR 50% 65% 85% 75% 90%

PER 1.260508 1.19147 1.57644 1.717155 1.129979

EPR
Statement of Profit & Loss of ABC Ltd for the year ending Mar 31,
All amount in Rs Millions
Particulars 2012 2013 2014 2015 2016
REVENUE
Revenue from sales of Goods & Services 27995 33118 38560 43748 51623
Add Other Operating Revenue 168 199 222 233 233
Total Revenue from Operations (i) 28163 33317 38782 43981 51856
EXPENSES
Cost of Material Consumed 14646 16967 20023 22688 24503
Add Purchase of Stock in Trade 1316 1561 1800 1661 1661
Add Change in the Inventory -287 -392 -423 -68 -68
Add Employee Benefit Expenses 2612 3010 3583 4094 4299
Add Other Expenses 5139 6040 7135 8175 8747
Total Expenses (ii) 23426 27186 32118 36550 39142
Profit/(Loss) Before Interest, Tax,
Depreciation & Amortization (i) – (ii) 4737 6131 6664 7431 12714
Less Depreciation & Amortization 479 533 686 1077 1107
Profit/(Loss) before Interest & Tax [PBIT]
(Operating Profit/Loss) 4258 5598 5978 6354 11607
Add Other Income 428 718 429 427 436
Less Interest Expenses (Finance Cost) 245 121 97 95 115
Profit/(Loss) before Tax [PBT] 4441 6195 6310 6686 11927
Less Tax Expenses/Provision for Tax 1096 1588 1624 1667 1667
Profit/(Loss) After Tax [PAT] 3345 4607 4686 5019 10260

Notes:
1. Manufacturing Expenses are 42% of Other expenses.
2. CMP at the end of year for various years are as follows:
2012 - Rs 83; 2013 - Rs 107; 2014 - Rs 144; 2015 - Rs 168; 2016 - Rs 226
3. Face value per share is Rs 10.
4. Dividend for various years are as follows:
2012 - 50%; 2013 - 65%; 2014 - 85%; 2015 - 75%; 2016 - 90%