P&L Sheet

Financial Perf
Narration Mar-20 Mar-21 Variation %
Op e r a ti n g P r o fi t
Sales 312.62 94.17 -70% 80.00 74.22
Expenses 238.40 96.32 -60% 70.00
60.00
Operating Profit 74.22 (2.15) -103% 50.00
Other Income 1.14 2.62 130% 40.00
30.00
Depreciation 16.79 16.56 -1% 20.00
Interest 22.63 19.91 -12% 10.00
-
Profit before tax 35.94 (36.00) -200% (10.00) 1 2
(2.15)
Tax 12.09 (9.55) -179%
Net profit 28.10 (39.97) -242% Net profit
30.00
Cash Flow
10.00
Narration Mar-20 Mar-21 Variation %
Cash from Operating Activity 74.61 5.32 -93% (10.00) 1 2

Cash from Investing Activity (2.86) (0.48) -83% (30.00)

Cash from Financing Activity (65.84) (1.70) -97% (50.00)
Net Cash Flow 5.91 3.14 -47%

Balance Sheet
Narration Mar-20 Mar-21 Variation %
Equity Share Capital 12.54 12.54 0%
Reserves 394.17 354.52 -10%
Borrowings 209.07 224.65 7%
Other Liabilities 122.35 112.92 -8%
Total 738.13 704.63 -5%

Net Block 435.63 423.01 -3%

Capital Work in Progress 90.55 87.49 -3%
Investments 105.82 92.30 -13%
Other Assets 106.13 101.83 -4%
Total 738.13 704.63 -5%

Working Capital -16.22 -11.09 -32%

Debtors 15.65 9.45 -40%
Inventory 8.16 7.11 -13%

Debtor Days 18.27 36.63 100%

Inventory Turnover 38.31 13.24 -65%

Return on Equity 7% -11% -258%

Return on Capital Emp 10% -3% -127%
 Financial Performance
Op e r a ti n g P r o fi t
74.22 Sales
350.00
300.00
250.00
200.00
150.00
100.00
50.00
1 2 -
(2.15) 1 2
15%
Net profit 10%
10% 7%
5%
0%
1 2
-5% -3%
-10%
1 2 -11%
-15%

Return on Equity
Return on Capital Emp
 P&L Sheet
Narration Mar-20 Mar-21 Variation %
Financial Per
Sales 1,596.25 497.08 -69% O pe ra ti ng Profi t
Expenses 1,301.41 847.49 -35% 400.00
294.84
Operating Profit 294.84 (350.41) -219% 300.00
200.00
Other Income 73.25 53.11 -27%
100.00
Depreciation 146.46 132.66 -9% -
(100.00) 1 2
Interest 55.61 45.74 -18%
(200.00)
Profit before tax 166.02 (475.70) -387% (300.00)
Tax 0.88 (100.25) -11492% (400.00) (350.41)

Net profit 148.82 (369.71) -348%

Net profit
200.00 148.82
Cash Flow
100.00
Narration Mar-20 Mar-21 Variation %
-
Cash from Operating Activity 317.04 (139.44) -144% (100.00)
1 2
Cash from Investing Activity (163.36) (52.68) -68% (200.00)
Cash from Financing Activity (184.21) 169.59 -192% (300.00)
Net Cash Flow (30.54) (22.53) -26% (400.00) (369.71)

Balance Sheet
Narration Mar-20 Mar-21 Variation %
Equity Share Capital 114.31 125.07 9%
Reserves 3,022.23 2,979.38 -1%
Borrowings 647.47 510.31 -21%
Other Liabilities 658.09 509.79 -23%
Total 4,442.10 4,124.55 -7%

Net Block 3,006.95 2,885.38 -4%

Capital Work in Progress 130.44 168.92 30%
Investments 458.98 411.09 -10%
Other Assets 845.73 659.16 -22%
Total 4,442.10 4,124.55 -7%

Working Capital 187.64 149.37 -20%

Debtors 205.73 77.75 -62%
Inventory 60.96 51.37 -16%

Debtor Days 47.04 57.09 21%

Inventory Turnover 26.19 9.68 -63%

Return on Equity 5% -12% -351%

Return on Capital Emp 6% -12% -292%
 Financial Performance
pe ra ti ng Profi t
Sales
294.84
2,000.00
1,500.00
1,000.00
1 2
500.00
-
(350.41) 1 2
10%
6%
Net profit 5%
5%

148.82 0%
1 2
-5%
1 2 -10%
-15% -12% -12%

Return on Equity
(369.71) Return on Capital Emp
 P&L Sheet
Narration Mar-20 Mar-21 Variation %
Financial Pe
Sales 4,463.14 1,575.16 -65% O pe ra ti ng Profi t
Expenses 3,495.61 1,936.92 -45% 1,200.00 967.53
Operating Profit 967.53 (361.76) -137% 1,000.00
800.00
Other Income 173.37 324.67 87% 600.00
Depreciation 404.24 409.63 1% 400.00
200.00
Interest 341.12 402.82 18% -
(200.00) 1 2
Profit before tax 395.54 (849.54) -315% (400.00) (361.76)
Tax 44.77 (155.33) -447% (600.00)
Net profit 354.42 (720.11) -303%
Net profit
600.00
Cash Flow 354.42
400.00
Narration Mar-20 Mar-21 Variation % 200.00
Cash from Operating Activity 823.47 (318.69) -139% -
(200.00) 1 2
Cash from Investing Activity (496.56) (118.23) -76%
(400.00)
Cash from Financing Activity (265.38) 280.37 -206% (600.00)
Net Cash Flow 61.53 (156.55) -354% (800.00) (720.11)

Balance Sheet
Narration Mar-20 Mar-21 Variation %
Equity Share Capital 118.93 118.93 0%
Reserves 4,237.88 3,529.51 -17%
Borrowings 4,500.78 5,518.33 23%
Other Liabilities 2,584.17 2,267.89 -12%
Total 11,441.76 11,434.66 0%

Net Block 8,058.85 8,437.70 5%

Capital Work in Progress 244.08 164.99 -32%
Investments 1,426.59 1,483.17 4%
Other Assets 1,712.24 1,348.80 -21%
Total 11,441.76 11,434.66 0%

Working Capital -871.93 -919.09 5%

Debtors 290.02 219.84 -24%
Inventory 93.61 92.88 -1%

Debtor Days 23.72 50.94 115%

Inventory Turnover 47.68 16.96 -64%

Return on Equity 8% -20% -343%

Return on Capital Emp 9% -5% -152%
 Financial Performance
O pe ra ti ng Profi t
Sales
1,200.00 967.53
1,000.00 5,000.00
800.00 4,000.00
600.00
400.00 3,000.00
200.00 2,000.00
-
(200.00) 1 2 1,000.00
(400.00) (361.76) -
(600.00) 1 2
15% 9%
8%
Net profit 10%
5%
600.00 0%
400.00 354.42 -5% 1 2
-10% -5%
200.00
-15%
- -20%
(200.00) 1 2 -20%
-25%
(400.00)
(600.00) Return on Equity
(800.00) (720.11) Return on Capital Emp
 P&L Sheet
Narration Mar-20 Mar-21 Variation %
Financial Pe
Sales 2,371.87 1,729.96 -27% Op e r ati n g P r o fi t
Expenses 1,996.50 1,488.89 -25% 400.00 375.37

Operating Profit 375.37 241.07 -36% 350.00

300.00
Other Income 58.21 116.11 99% 250.00
241.07

Depreciation 247.12 264.00 7% 200.00

150.00
Interest 85.13 90.71 7% 100.00
Profit before tax 101.33 2.47 -98% 50.00
-
Tax 235.59 16.48 -93% 1 2
Net profit (132.06) (13.08) -90%
Net profit
Cash Flow -
(20.00) 1 2
Narration Mar-20 Mar-21 Variation % (40.00)
Cash from Operating Activity 560.61 382.07 -32% (60.00)
Cash from Investing Activity (280.77) (234.96) -16% (80.00)
(100.00)
Cash from Financing Activity (254.20) (153.55) -40% (120.00)
Net Cash Flow 25.64 (6.44) -125% (140.00)

Balance Sheet
Narration Mar-20 Mar-21 Variation %
Equity Share Capital 132.92 132.92 0%
Reserves -86.62 -48.24 -44%
Borrowings 2,434.47 2,486.77 2%
Other Liabilities 6,166.77 5,747.66 -7%
Total 8,647.54 8,319.11 -4%

Net Block 3,862.16 3,971.16 3%

Capital Work in Progress 249.81 123.98 -50%
Investments 406.35 76.89 -81%
Other Assets 4,129.22 4,147.08 0%
Total 8,647.54 8,319.11 -4%

Working Capital -2,037.55 -1,600.58 -21%

Debtors 1,244.99 965.86 -22%
Inventory 552.09 554.27 0%

Debtor Days 191.59 203.78 6%

Inventory Turnover 4.30 3.12 -27%

Return on Equity -285% -15% -95%

Return on Capital Emp 10% 4% -64%
 Financial Performance
p e r ati n g P r o fi t
375.37
Sales
2,500.00
241.07 2,000.00
1,500.00
1,000.00
500.00
-
1 2 1 2
50% 10% 4%
Net profit 0%
-50% 1 -15%2
-100%
1 2 -150%
-200%
-250%
-300%
-285%
-350%

Return on Equity
Return on Capital Emp
 P&L Sheet
Narration Mar-20 Mar-21 Variation %
Financial Perfo
Sales 342.26 176.87 -48% O pe ra ti ng Profi t
Expenses 323.46 223.65 -31% 30.00 18.80
Operating Profit 18.80 (46.78) -349% 20.00
10.00
Other Income 25.25 18.56 -26% -
(10.00) 1 2
Depreciation 7.51 6.94 -8%
(20.00)
Interest 1.00 1.13 13% (30.00)
(40.00)
Profit before tax 35.54 (36.29) -202% (50.00) (46.78)
Tax 16.48 0.85 -95% (60.00)
Net profit 20.86 (37.14) -278% Net profit
30.00
Cash Flow 20.00
10.00
Narration Mar-20 Mar-21 Variation % -
Cash from Operating Activity 8.97 (12.82) -243% (10.00) 1 2
Cash from Investing Activity 11.54 10.90 -6% (20.00)
(30.00)
Cash from Financing Activity (22.53) (0.14) -99% (40.00)
Net Cash Flow (2.03) (2.06) 1% (50.00)

Balance Sheet
Narration Mar-20 Mar-21 Variation %
Equity Share Capital 85.77 85.77 0%
Reserves 234.73 200.99 -14%
Borrowings 0.92 0.99 8%
Other Liabilities 295.96 261.36 -12%
Total 617.38 549.11 -11%

Net Block 51.16 45.18 -12%

Capital Work in Progress 6.25 6.46 3%
Investments - - #DIV/0!
Other Assets 559.97 497.47 -11%
Total 617.38 549.11 -11%

Working Capital 264.01 236.11 -11%

Debtors 94.97 65.74 -31%
Inventory 10.41 11.16 7%

Debtor Days 101.28 135.67 34%

Inventory Turnover 32.88 15.85 -52%

Return on Equity 7% -13% -299%

Return on Capital Emp 11% -12% -203%
 Financial Performance
pe ra ti ng Profi t Sales
18.80 400.00
350.00
300.00
250.00
1 2
200.00
150.00
100.00
50.00
(46.78) -
1 2
15% 11%
Net profit
10% 7%
5%
0%
1 2
-5%
1 2 -10%
-15% -13% -12%
Return on Equity
Return on Capital Emp