STATEMENT OF PROFIT AND LOSS

PARTICULAR
Revnue from operations
Other income
Total income
Expenses :
Consumption of raw material
Excises duty
Consumption of stores and spares
Changes inventories of finished goods/ work in progress
Employee benefit expenses
Power and electricity
Repair and Maintenance
Royalty and other levies
Selling expenses
Finance cost
Depreciation and ammortization expenses
Other expenses
Total expenses
Profit before exceptional item and tax (ebit)
Exceptional item (Income/ Expenditure)
Profit before tax
Tax expenses :
Current year
Earlier year
Deffered tax

Profit for the year from continued opeartion (net profit)

Loss from discontinued operation
Tax expenses of discontinued opeartion
Net loss from discontinued operations
Profit for the year
Other comprehensive income :
Items that will not be considered as profit or loss
Income tax related to these items
Other comprehensive income net of tax
Total comprehensive income for the year
Earning per equity share (for continuing operation)
Basic
Diluted
T AND LOSS
NOTES 2020 2019 2018
11699.2 12152.67 11614.19
513.79 588.3 519.73
12213.01 12740.97 12134.64

36.48 52 17.33
0.01
243.15 264.97 270.3
-53.83 -79.22 -38.48
10466.83 1036.75 1046.42
114.7 109.39 99.2
156.86 159.11 144.66
2096.29 2003.59 2119.54
702.43 368.18 639.68
9.88 40.32 37.1
294.38 278.89 256.04
1345.92 1307.93 1507.48
5993.09 5541.91 6099.28
6219.92 7199.06 6035.36
-96.44 -144.3
6123.48 7199.06 6179.66

1555.59 2752.7 2141.62

771.32 0.85 164.06
 185.66 -197.02 67.66
-2512.57 -2556.53 -2373.34
3610.91 4642.53 3806.32
-1.05 -0.64 -0.67
-0.26 -0.22 -0.23
-0.79 -0.42 -0.44
3610.12 4642.11 3805.88

-100.28 -0.2 72.25

25.24 -0.07 -25.01
-75.04 -0.13 47.24
3535.08 4641.98 3853.12

11.79 14.7 12.03

11.79 14.7 12.03
2017 2016
8829.64 6455.8
908.81 1774.39
9738.45 8230.19

5.37 9.73
1.5
264.08 282.37
98.87 63.12
885.58 671.31
87.6 67.67
112.22 119.26
1524.74 882.31
725.93 417.12
20.76 65.44
196.18 207.75
1521.94 753.32
5444.77 3539.4
4293.68 4690.79
-184.78
4293.68 4506.01

1620.18 1566.31
274.05 -112.94
 -190.19 23.82
-1704.04 -1477.19
2589.64 3028.82
-0.76 -0.74
-0.26 -0.25
-0.5 -0.49
2589.14 3028.33

-102.52
35.48
-67.04
2522.1

7.22 7.64
7.22 7.64
BALANCE SHEET
PARTICULARS NOTES
Assets
Non current assets
Property plant and equipment
Right of use assets
Capital work in progress
Other intangible assets
Intangible assets under devlopment
Financial assets
Investments
Loans
Deffered tax assets
Other non current assets
Total non current assets
Current assets
Inventories
Financial assets
Trade receivables
Cash and cash equivalents
Bank balances
Other financial assets
Current tax assets
Other current assets
Assets held for Disposal
Total current assets
TOTAL ASSETS
Equity and liability
Equity
Equity share capital
Other equity
Total equity
Liabilities
Non current liability

Financial liability
Provisions
Other non current liability
Total non current liabilities
Current liabilities
i. Financial liability
a. Borrowings
b. Trade paybles
Total outstaning due of micro and small
enterprise
Total outstanding due of creditors
c. Other financial liability
ii.Other current liability
iii.Provision
Total current liabilities
Total liabilities
Total equity and liabilities
 2020 2019 2018 2017 2016

2610.26 2554.49 2507.53 1730.76 1638.48

6.58
15471.56 13792.45 12519.9 11831.36 9722.88
399.89 166.2 164.17 222.05 268.49
29.64

985.59 939.32 786.45 726.98 695.41

866.16 796.49 779.68 92.48
397.06 582.73 385.71 453.36
3075.48 2986.32 2626.23 2060.12 1744.23
23842.22 21818 19769.67 17117.11 14069.49

723.51 666.17 571.69 540.04 636.96

2223.71 1424.51 1472.74 1043.52 1896.08

60.87 38.33 25.97 70.38 34.47
2331.47 4569.39 5412.25 5218.9 14729.1
370.93 401.01 447 923.82
429.15 451.12 602.1 564.32
1161.42 412.94 307.29 179.34 740.39
0.66 0.51 0.41 44.63
7301.72 7963.98 8839.45 8584.95 19276.08
31143.94 29781.98 28609.12 25702.06 33345.57
 306.19 306.19 316.39 316.39 396.47
27227.76 25645.34 24037.44 22202.55 29714.57
27533.95 25951.53 24353.83 22518.94 30111.04

5.51
827.88 768.39 714.12 611.2 20.96
172.7
833.39 768.39 714.12 611.2 193.66

565.57 364.15 500.09 1496.95

159.54 198.78

15.25 10.19 0.31

210.3 192.55 324.11
1219.34 1667.15 1887.31 1230.46
543.67 786.76 966.83 836.65 1217.4
222.47 41.26 27.4 306.03 2.1
2776.6 3062.06 3541.17 2571.92 3040.87
3609.99 3830.45 4255.29 3183.12 3234.53
31143.94 29781.98 28609.12 25702.06 33345.57
COMMON SIZE STATEMENT
PARTICULARS NOTES
Assets
Non current assets
Property plant and equipment
Right of use assets
Capital work in progress
Other intangible assets
Intangible assets under devlopment
Financial assets
Investments
Loans
Deffered tax assets
Other non current assets
Total non current assets
Current assets
Inventories
Financial assets
Trade receivables
Cash and Cash equivalents
Bank balances
Other financial assets
Loans
Other current assets
Assets held for Disposal
Total current assets
TOTAL ASSETS

Equity and liability

Equity
Equity share capital
Other equity
Total equity
Liabilities
Non current liability
Financial liability
Provisions
Other non current liability
Total non current liabilities
Current liabilities
i. Financial liability
a. Borrowings
b. Trade paybles
Total outstaning due of micro and small enterprise
Total outstanding due of creditors
c. Other financial liability
ii.Other current liability
iii.Provision
Total current liabilities
Total liabilities
Total equity and liabilities
 2020 % 2019 % 2018 %

2610.26 8% 2554.49 9% 2507.53 9%

6.58 0% 0%
15471.56 50% 13792.45 46% 12519.9 44%
399.89 1% 166.2 1% 164.17 1%
29.64 0% 0% 0%

985.59 3% 939.32 3% 786.45 3%

866.16 3% 796.49 3% 779.68 3%
397.06 1% 582.73 2% 385.71 1%
3075.48 10% 2986.32 10% 2626.23 9%
23842.22 77% 21818 73% 19769.67 69%

723.51 2% 666.17 2% 571.69 2%

0% 0% 0%
2223.71 7% 1424.51 5% 1472.74 5%
60.87 0% 38.33 0% 25.97 0%
2331.47 7% 4569.39 15% 5412.25 19%
370.93 1% 401.01 1% 447 2%
429.15 1% 451.12 2% 602.1 2%
1161.42 4% 412.94 1% 307.29 1%
0.66 0% 0.51 0% 0.41 0%
7301.72 23% 7963.98 27% 8839.45 31%
31143.94 100% 29781.98 100% 28609.12 100%
 306.19 1% 306.19 1% 316.39 1%
27227.76 87% 25645.34 86% 24037.44 84%
27533.95 88% 25951.53 87% 24353.83 85%

5.51 0% 0% 0%
827.88 3% 768.39 3% 714.12 2%

833.39 3% 768.39 3% 714.12 2%

0% 0% 0%
565.57 2% 364.15 1% 500.09 2%
0% 0% 159.54 1%
15.25 0% 10.19 0% 0%
210.3 1% 192.55 1% 0%
1219.34 4% 1667.15 6% 1887.31 7%
543.67 2% 786.76 3% 966.83 3%
222.47 1% 41.26 0% 27.4 0%
2776.6 9% 3062.06 10% 3541.17 12%
3609.99 12% 3830.45 13% 4255.29 15%
31143.94 100% 29781.98 100% 28609.12 100%
2017 % 2016 %

1730.76 7% 1638.48 5%
0%
11831.36 46% 9722.88 29%
222.05 1% 268.49 1%
0%

726.98 3% 695.41 2%
92.48 0% 0%
453.36 2% 0%
2060.12 8% 1744.23 5%
17117.11 67% 14069.49 42%

540.04 2% 636.96 2%
0% 0%
1043.52 4% 1896.08 6%
70.38 0% 34.47 0%
5218.9 20% 14729.1 44%
923.82 4% 0%
564.32 2% 0%
179.34 1% 740.39 2%
44.63 0% 0%
8584.95 33% 19276.08 58%
25702.06 100% 33345.57 100%
 316.39 1% 396.47 1%
22202.55 86% 29714.57 89%
22518.94 88% 30111.04 90%

0% 0%
611.2 2% 20.96 0%
172.7 1%
611.2 2% 193.66 1%

0% 0%
0% 1496.95 4%
198.78 1% 0%
0% 0.31 0%
0% 324.11 1%
1230.46 5% 0%
836.65 3% 1217.4 4%
306.03 1% 2.1 0%
2571.92 10% 3040.87 9%
3183.12 12% 3234.537 10%
25702.06 100% 33345.57 100%
Comperative Statement
PARTICULAR NOTES
Revnue from operations
Other income
Total income
Expenses :
Consumption of raw material
Excises duty
Consumption of stores and spares
Changes inventories of finished goods/ work in progress
Employee benefit expenses
Power and electricity
Repair and Maintenance
Royalty and other levies
Selling expenses
Finance cost
Depreciation and ammortization expenses
Other expenses
Total expenses
Profit before exceptional item and tax (3-4)
Exceptional item (Income/ Expenditure)
Profit before tax ( 5- 6)
Tax expenses :
Current year
Earlier year
Deffered tax

Profit for the year from continued opeartion (9-10)

Loss from discontinued operation
Tax expenses of discontinued opeartion
Net loss from discontinued operations (11-12)
Profit for the year (11-13)
Other comprehensive income :
Items that will not be considered as profit or loss
Income tax related to these items
Other comprehensive income net of tax
Total comprehensive income for the year (14+15)
Earning per equity share (for continuing operation)
Basic
Diluted

BALANCE SHEET
PARTICULARS NOTES
Assets
Non current assets
Property plant and equipment
Right of use assets
Capital work in progress
Other intangible assets
Intangible assets under devlopment
Financial assets
Investments
Loans
Deffered tax assets
Other non current assets
Total non current assets
Current assets
Inventories
Financial assets
Trade receivables
 Cash and cash equivalents
Bank balances
Other financial assets
Current tax assets
Other current assets
Assets held for Disposal
Total current assets
TOTAL ASSETS

Equity and liability

Equity
Equity share capital
Other equity
Total equity
Liabilities
Non current liability
Financial liability
Provisions
Other non current liability
Total non current liabilities
Current liabilities
i. Financial liability
a. Borrowings
b. Trade paybles
Total outstaning due of micro and small
enterprise
Total outstanding due of creditors
c. Other financial liability
ii.Other current liability
iii.Provision
Total current liabilities
Total liabilities
Total equity and liabilities

2019-2020
Total income is decreased by 4%
Total expense is increased by 8% i.e. 451.18.
So because of increase in expense and decrease in income net profit for the year 2020 is d
EPS is decreased by 20% in 2020 that indicates that company's profitability decrease as co
Cash is increased by 59% that requires attention as cash should not kept idle
Company has not raised equity share capital but other equity like preffered stock retained
Borrowings is drastically increased.
Total liabilties is decresed by 6%
 Diffrence Diffrence
2020 (2020-2019) Change % 2019 (2019-2018)
11699.2 -453.47 -4% 12152.67 538.48
513.79 -74.51 -13% 588.3 68.57
12213.01 -527.96 -4% 12740.97 606.33

36.48 -15.52 -30% 52 34.67

-0.01
243.15 -21.82 -8% 264.97 -5.33
-53.83 25.39 -32% -79.22 -40.74
10466.83 9430.08 910% 1036.75 -9.67
114.7 5.31 5% 109.39 10.19
156.86 -2.25 -1% 159.11 14.45
2096.29 92.7 5% 2003.59 -115.95
702.43 334.25 91% 368.18 -271.5
9.88 -30.44 -75% 40.32 3.22
294.38 15.49 6% 278.89 22.85
1345.92 37.99 3% 1307.93 -199.55
5993.09 451.18 8% 5541.91 -557.37
6219.92 -979.14 -14% 7199.06 1163.7
96.44 96.44 144.3
6123.48 -1075.58 -15% 7199.06 1019.4

1555.59 -1197.11 -43% 2752.7 611.08

771.32 770.47 90644% 0.85 -163.21
185.66 382.68 -194% -197.02 -264.68
2512.57 -43.96 -2% 2556.53 183.19
3610.91 -1031.62 -22% 4642.53 836.21
-1.05 -0.41 64% -0.64 0.03
-0.26 -0.04 18% -0.22 0.01
-0.79 -0.37 88% -0.42 0.02
 3610.12 -1031.99 -22% 4642.11 836.23

-100.28 -100.08 50040% -0.2 -72.45

25.24 25.31 -36157% -0.07 24.94
-75.04 -74.91 57623% -0.13 -47.37
3535.08 -1106.9 -24% 4641.98 788.86

11.79 -2.91 -20% 14.7 2.67

11.79 -2.91 -20% 14.7 2.67

Diffrence (2020- Diffrence (2019-

2020 2019 Changes % 2019 2018)

2610.26 55.77 2% 2554.49 46.96

6.58 6.58
15471.56 1679.11 12% 13792.45 1272.55
399.89 233.69 141% 166.2 2.03
29.64 29.64
0
985.59 46.27 5% 939.32 152.87
866.16 69.67 9% 796.49 16.81
397.06 -185.67 -32% 582.73 197.02
3075.48 89.16 3% 2986.32 360.09
23842.22 2024.22 9% 21818 2048.33

723.51 57.34 9% 666.17 94.48

2223.71 799.2 56% 1424.51 -48.23

 60.87 22.54 59% 38.33 12.36
2331.47 -2237.92 -49% 4569.39 -842.86
370.93 -30.08 -8% 401.01 -45.99
429.15 -21.97 -5% 451.12 -150.98
1161.42 748.48 181% 412.94 105.65
0.66 0.15 29% 0.51 0.1
7301.72 -662.26 -8% 7963.98 -875.47
31143.94 1361.96 5% 29781.98 1172.86

306.19 0% 306.19 -10.2

27227.76 1582.42 6% 25645.34 1607.9
27533.95 1582.42 6% 25951.53 1597.7

5.51 5.51
827.88 59.49 8% 768.39 54.27

833.39 65 8% 768.39 54.27

565.57 201.42 55% 364.15 -135.94

-159.54

15.25 5.06 50% 10.19 10.19

210.3 17.75 9% 192.55 192.55
1219.34 -447.81 -27% 1667.15 -220.16
543.67 -243.09 -31% 786.76 -180.07
222.47 181.21 439% 41.26 13.86
2776.6 -285.46 -9% 3062.06 -479.11
 3609.99 -220.46 -6% 3830.45 -424.84
31143.94 1361.96 5% 29781.98 1172.86

net profit for the year 2020 is decreased as compare to 2019

ny's profitability decrease as compare to 2019
ould not kept idle
ty like preffered stock retained earning treasury stock is increased.
 Diffrence
Change % 2018 (2018-2017) Changes % 2017
5% 11614.19 2784.55 32% 8829.64
13% 519.73 -389.08 -43% 908.81
5% 12134.64 2396.19 25% 9738.45

200% 17.33 11.96 223% 5.37

-100% 0.01 -1.49 -99% 1.5
-2% 270.3 6.22 2% 264.08
106% -38.48 -137.35 -139% 98.87
-1% 1046.42 160.84 18% 885.58
10% 99.2 11.6 13% 87.6
10% 144.66 32.44 29% 112.22
-5% 2119.54 594.8 39% 1524.74
-42% 639.68 -86.25 -12% 725.93
9% 37.1 16.34 79% 20.76
9% 256.04 59.86 31% 196.18
-13% 1507.48 -14.46 -1% 1521.94
-9% 6099.28 654.51 12% 5444.77
19% 6035.36 1741.68 41% 4293.68
-100% -144.3 -144.3
16% 6179.66 1885.98 44% 4293.68

29% 2141.62 521.44 32% 1620.18

-99% 164.06 -109.99 -40% 274.05
-391% 67.66 257.85 -136% -190.19
8% 2373.34 669.3 39% 1704.04
22% 3806.32 1216.68 47% 2589.64
-4% -0.67 0.09 -12% -0.76
-4% -0.23 0.03 -12% -0.26
-5% -0.44 0.06 -12% -0.5
 22% 3805.88 1216.74 47% 2589.14

-100% 72.25 174.77 -170% -102.52

-100% -25.01 -60.49 -170% 35.48
-100% 47.24 114.28 -170% -67.04
20% 3853.12 1331.02 53% 2522.1

22% 12.03 4.81 67% 7.22

22% 12.03 4.81 67% 7.22

Diffrence (2018-
Changes % 2018 2017) Changes % 2017

2% 2507.53 776.77 45% 1730.76

10% 12519.9 688.54 6% 11831.36

1% 164.17 -57.88 -26% 222.05
0
0
19% 786.45 59.47 8% 726.98
2% 779.68 687.2 743% 92.48
51% 385.71 -67.65 -15% 453.36
14% 2626.23 566.11 27% 2060.12
10% 19769.67 2652.56 15% 17117.11

17% 571.69 31.65 6% 540.04

-3% 1472.74 429.22 41% 1043.52

 48% 25.97 -44.41 -63% 70.38
-16% 5412.25 193.35 4% 5218.9
-10% 447 -476.82 -52% 923.82
-25% 602.1 37.78 7% 564.32
34% 307.29 127.95 71% 179.34
24% 0.41 -44.22 -99% 44.63
-10% 8839.45 254.5 3% 8584.95
4% 28609.12 2907.06 11% 25702.06

-3% 316.39 0 0% 316.39

7% 24037.44 1834.89 8% 22202.55
7% 24353.83 1834.89 8% 22518.94

8% 714.12 102.92 17% 611.2

8% 714.12 102.92 17% 611.2

-27% 500.09 500.09

-100% 159.54 -39.24 -20% 198.78

-12% 1887.31 656.85 53% 1230.46

-19% 966.83 130.18 16% 836.65
51% 27.4 -278.63 -91% 306.03
-14% 3541.17 969.25 38% 2571.92
-10% 4255.29 1072.17 34% 3183.12
4% 28609.12 2907.06 11% 25702.06
Diffrence
(2017-2016) Changes % 2016
2373.81 37% 6455.82
-865.58 -49% 1774.39
1508.26 18% 8230.19

-4.36 -45% 9.73

1.5
-18.29 -6% 282.37
35.75 57% 63.12
214.27 32% 671.31
19.93 29% 67.67
-7.04 -6% 119.26
642.43 73% 882.31
308.81 74% 417.12
-44.68 -68% 65.44
-11.57 -6% 207.75
768.62 102% 753.32
1905.37 54% 3539.4
-397.11 -8% 4690.79
-184.78 -100% 184.78
-212.33 -5% 4506.01

53.87 3% 1566.31
386.99 -343% -112.94
-214.01 -898% 23.82
226.85 15% 1477.19
-439.18 -15% 3028.82
-0.02 3% -0.74
-0.01 4% -0.25
-0.01 2% -0.49
 -439.19 -15% 3028.33

-102.52
35.48
-67.04
2522.1

-0.42 -5% 7.64

-0.42 -5% 7.64

Diffrence
(2017-2016) Changes% 2016

92.28 6% 1638.48

2108.48 22% 9722.88

-46.44 -17% 268.49

31.57 5% 695.41
92.48
453.36
315.89 18% 1744.23
3047.62 22% 14069.49

-96.92 -15% 636.96

-852.56 -45% 1896.08

 35.91 104% 34.47
-9510.2 -65% 14729.1
923.82
564.32
-561.05 -76% 740.39
44.63
-10691.13 -55% 19276.08
-7643.51 -23% 33345.57

-80.08 -20% 396.47

-7512.02 -25% 29714.57
-7592.1 -25% 30111.04

590.24 2816% 20.96

-172.7 -100% 172.7
417.54 216% 193.66

-1496.95 -100% 1496.95

198.78

-0.31 -100% 0.31

-324.11 -100% 324.11
1230.46
-380.75 -31% 1217.4
303.93 14473% 2.1
-468.95 -15% 3040.87
 -51.41 -2% 3234.53
-7643.51 -23% 33345.57
Trend Analysis
PARTICULARS NOTES 2020 2019
Assets
Non current assets
Property plant and equipment 2610.26 2554.49
Right of use assets 6.58
Capital work in progress 15471.56 13792.45
Other intangible assets 399.89 166.2
Intangible assets under devlopment 29.64
Financial assets
Investments 985.59 939.32
Loans 866.16 796.49
Deffered tax assets 397.06 582.73
Other non current assets 3075.48 2986.32
Total non current assets 23842.22 21818
Current assets
Inventories 723.51 666.17
Financial assets
Trade receivables 2223.71 1424.51
Cash and cash equivalents 60.87 38.33
Bank balances 2331.47 4569.39
Other financial assets 370.93 401.01
Short term loans and advances
Current tax assets 429.15 451.12
Other current assets 1161.42 412.94
Assets held for Disposal 0.66 0.51
Total current assets 7301.72 7963.98
TOTAL ASSETS 31143.94 29781.98
Equity and liability
Equity
Equity share capital 306.19 306.19
Other equity 27227.76 25645.34
Total equity 27533.95 25951.53
Liabilities
Non current liability
Financial liability 5.51
Provisions 827.88 768.39
Other non current liability
Total non current liabilities 833.39 768.39
Current liabilities
i. Financial liability
a. Borrowings 565.57 364.15
b. Trade paybles
Total outstaning due of micro and
small enterprise 15.25 10.19
Total outstanding due of creditors 210.3 192.55
c. Other financial liability 1219.34 1667.15
ii.Other current liability 543.67 786.76
iii.Provision 222.47 41.26
Total current liabilities 2776.6 3062.06
Total liabilities 3609.99 3830.45
Total equity and liabilities 31143.94 29781.98
 2018 2017 2016 2020 2019

2507.53 1730.76 1638.48 159% 156%

12519.9 11831.36 9722.88 159% 142%

164.17 222.05 268.49 149% 62%

786.45 726.98 695.41 142% 135%

779.68 92.48 639.5 135% 125%
385.71 453.36
2626.23 2060.12 1105.3 278% 270%
19769.67 17117.11 14069.49 169% 155%

571.69 540.04 636.96 114% 105%

1472.74 1043.52 1896.08 117% 75%

25.97 70.38 34.47 177% 111%
5412.25 5218.9 14729.1 16% 31%
447 923.82
1239.08 0% 0%
602.1 564.32
307.29 179.34 740.39 157% 56%
0.41 44.63
8839.45 8584.95 19276.08 38% 41%
28609.12 25702.06 33345.57 93% 89%
 316.39 316.39 396.47 77% 77%
24037.44 22202.55 29714.57 92% 86%
24353.83 22518.94 30111.04 91% 86%

714.12 611.2 20.96 3950% 3666%

172.7 0% 0%
714.12 611.2 193.66 430% 397%

500.09 1496.95 38% 24%

159.54 198.78

0.31 4919% 3287%

324.11 65% 59%
1887.31 1230.46
966.83 836.65 1217.4 45% 65%
27.4 306.03 2.1 10594% 1965%
3541.17 2571.92 3040.87 91% 101%
4255.29 3183.12 3234.53 112% 118%
28609.12 25702.06 33345.57 9340% 89%
2018 2017

153% 106%

129% 122%
61% 83%

113% 105%
122% 14%

238% 186%
141% 122%

90% 85%

78% 55%
75% 204%
37% 35%

0% 0%

42% 24%

46% 45%
86% 77%
 80% 80%
81% 75%
81% 75%

3407% 2916%
0% 0%
369% 316%

33% 0%

0% 0%
0% 0%

79% 69%
1305% 14573%
116% 85%
132% 98%
86% 77%
Trend analysis
2020 2019 2018 2017
TOTAL ASSETS 31143.94 29781.98 28609.12 25702.06
Total current assets 7301.72 7963.98 8839.45 8584.95
Total non current assets 23842.22 21818 19769.67 17117.11

Total equity and

liability 2020 2019 2018 2017
Non Current liability 833.39 768.39 714.12 611.2
Current liability 2776.6 3062.06 3541.17 2571.92
Total equity 27533.95 25951.53 24353.83 22518.94

2020 2019 2018 2017

EBIT 6210.04 7158.74 5998.266 4272.92

EBITDA 5915.66 6879.85 5742.26 4076.74

Net sales 2020 2019 2018 2017

11699.2 12152.67 11614.19 8829.64
 Assets
2016 14069.49
2016 19276.08
33345.57 333

17117.11
19276.08 2017 8584.95
25702.06
14069.49
19769.67
2018 8839.45
28609.12

21818
2019 7963.98
29781.98

23842.22
2020 7301.72
31143.94
0 5000 10000 15000 20000 25000 30000

TOTAL ASSETS Total current assets Total non current assets

Total equity and liability

35000

2016 30000

193.66 25000

3040.87 20000
30111.04 15000

10000

5000

0
2020 2019 2018 2017

Non Current liability Current liability Total equity

2016 8000
7000
6000
5000
4000
 8000
7000
4625.35 6000
5000
4417.6 4000
3000
2000
1000
0
2020 2019 2018 2017 2

EBIT EBITDA

2016 Net sales

6455.8 Row 49
14000
12152.67
12000 11699.2 11614.19

10000
8829.64
8000
64
6000

4000

2000

0
2020 2019 2018 2017 2
ts

33345.57

25702.06

28609.12

818

29781.98

23842.22

31143.94
0 25000 30000 35000 40000

ets Total non current assets

and liability

2018 2017 2016

rent liability Total equity

 2017 2016

8829.64

6455.8

2017 2016
Ratios analysis
1.Short term solvency ratio 2020 2019

i. Curerent Ratio 2.62 2.63

ii. Quick/Acid test ratio 2.05 2.28

iii. Absolute cash ratio 0.021 0.01

2.Long term solvency ratio 2020 2019

i. Debt equity ratio 0.13 0.14

ii. Propietory ratio 0.88 0.87

iii Capital Gearing ratio 0.128:1 0.146:1

iv. Solvency ratio 0.11:1 0.12:1

v. Intrest coverage ratio 68.82 179.41

3. Turnover ratio 2020 2019

i. Working capital turnover ratio 1.677 1.6

ii. Stock turnover ratio 16.17 18.2

 iii. Fixed asset turnover ratio 3.26:1 3.71:1

iv. (a) Debtors turnover ratio 5.26:1 8.53:1

iv. (b) Debtors collection period 69 days 42days

4. Profitability ratio 2020 2019

i. Net profit ratio 30.78% 38.15%

ii. Gross profit ratio 53.10% 59.23

iii. Operating profit ratio 50.37% 56.02%

5. Other ratio 2020 2019

i. Return on equity 12.91 17.73

ii. Return on investment ratio 21.89 27.01

iii. Earning per share

Basic EPS 11.67 14.7
Diluted EPS 11.67 14.7

iv. Dividend per share 5.29:1 5.52:1

v. Dividend pay out ratio 0.453:1 0.375:1

vi. Price earning ratio 6.86 6.9

vii. Earning yield ratio 0.15:1 0.15:1

Short term solvency

2020 Column D 2019
3

2.5 2.62 2.63

2.28
2 2.05

1.5

0.5

0
Curerent Ratio Quick/Acid test ratio 0.021 cas0
Absolute
i. ii. iii.

2020 2019

18.2
Stock turnover ratio
16.17

1.6
Working capital turnover ratio
1.677
 1.6
Working capital turnover ratio
1.677

0 2 4 6 8 10 12 14 16 18

Return on investment

2019 27.01

2020 21.89

0 5 10 15 20 25 30
Company's current asset is .01 decreased as compare to its current liability wh

Ths indicates that there are less cash available with the company as compared

This indicates that they are raising fund more from equity and less from liabiliti

Propietory ratios indicate the proportion of equity to total asset.this mean tha

This indicates the amount of total debt a company has as compare to its equity

This indicates the total debt as compare to its asset. This indicates that compa

It indicates that how many times a company can cover its intrest payment from

It indicates that how efficiently a company is using its working capital to produ

Stock turnover indicates that how many times company can sell or replace inv
Fixed asset turnover ratio indicates that how well company is generating sales

It indicates the company's effectivness in collecting its receivable or money by

It indicates the time which company is able to collects its money and that in

Net profit indicates that how much profit business is earning after depreciation

Gross profit does not include tax. In 2019 it is around 59% and in 2020 it is aro

It indicates that how mucn profit a company is earning before paying intrest an

In 2019 company is generating almost 17% income from equity shares but it de

ROI is also decreased in 2020 that means company is not geeting good return o

EPS means how much a shareholder is getting from company. It is decresed as

High PE ratio indicates that investors is expecting high earning from the comp
 Propietory ratio

0.14
Debt equity ratio
0.13

tio 0.021 cash

Absolute 0.01
ratio
ii. iii.

0 0.1 0.2 0.3 0.4 0.5

2020 2019

45.00% Net profi t

18.2
40.00%
16.17
35.00%

30.00%

25.00%

20.00%

15.00%

10.00%

5.00%

0.00%
 20.00%

15.00%

10.00%

5.00%

0.00%
2020

12 14 16 18 20

EPS
Basic EPS Diluted EPS
16
27.01
14

12

10

25 30 0
2020
urrent liability whereas to manage the idle ratio i.e. 2:1 company have to increase its current as

pany as compared to current liability but if compared to 2019 cash % is increased and there are

d less from liabilities like borrowings, loans . However company also decrreased its debt as co

set.this mean that in 2020 ar around 82% equity shareholders contributed in asset

mpare to its equity.Around 12 rs debt of the company as compared to 100 rs equity in 2020. It s

cates that company have not much increased its debt as compared to assets. This indicates

rest payment from its current earning. It is drastically decrease in 2020 that shows that either c

g capital to produce sale it is increased in 2020 by 0.77% that is good sign

sell or replace inventory in a given time. It is decreased from 2019 by almost 2% that show
s generating sales from its machiner plants etc and it is decreased in 2020

able or money by the clients and it is drastically decrease that points that company is not much

money and that increase from 42 days to 69 days that shows in 2019 around in 42 days compan

after depreciation and all tax. And it is drastically decreased in 2020 that means that profit in 2

d in 2020 it is arou nd 53% that means that wwithout considering tax profit is decreased it is eit

e paying intrest and tax. Company's profitability decrease in 2020 as compared to 2019

ity shares but it decrease in 2020. that is not good sign it indicates that company is not able to p

ting good return on investment as it in 2019. That shows company's investment in wrong place

. It is decresed as its shows that company is not able to genrate enough profit

ng from the company in future.

 0.87

0.88

0.4 0.5 0.6 0.7 0.8 0.9 1

2020 2019

Net profi t
 2019

EPS
Basic EPS Diluted EPS

2019
ncrease its current asset

reased and there are idle cash which requires attention.

reased its debt as compare to year 2019.

d in asset

rs equity in 2020. It shows good indication that company borrowings less as compare to equity.

ets. This indicates that company is in good position to meet its debt obligations.

t shows that either company's ebit decrease or companies intrest/ Loan increase

almost 2% that shows company is not efficient to sale inventory in 2020 as compared to 2019
company is not much able to collect its money or receivable from the clients

nd in 42 days company is receiving its money but in 2020 its 69 days

means that profit in 2019 is higher

t is decreased it is either by decrease in sales or by increase in cost of goods sold

ared to 2019

mpany is not able to perfrom well in 2020

ment in wrong place

s compare to equity.

bligations.

s compared to 2019