Professional Documents
Culture Documents
Book 1
Book 1
Balance Sheet
CORPORATE ACTIONS
Mar-11 Mar-12 Mar-13 Mar-14 Mar-15 Mar-16 Mar-17 Mar-18 Mar-19 Mar-20 Mar-21
Share Capital + 4 4 4 4 4 4 4 4 4 4 4
Reserves 1 1 1 3 3 3 17 32 62 88 152
Borrowings + 8 12 12 13 18 14 18 24 0 0 1
Other Liabilities - 6 7 4 6 3 3 4 7 8 5 20
Trade Payables 2.97 5.1 1.08 3.23 1.25 1.05 1.22 1.28 0.09 1.07 6.09
Advance from Customers 0 0 0 0 0 0 0 0 0.12 0.08 0.1
Other liability items 3.36 2.01 3.19 2.45 1.53 2.17 3.23 5.58 7.35 4.25 13.44
Total Liabilities 20 24 21 26 28 24 43 66 74 98 177
Fixed Assets + 4 4 3 3 3 3 18 25 26 27 43
CWIP 0 0 0 0 0 1 0 1 3 9 0
Investments 0 0 0 0 0 0 0 0 0 0 0
Other Assets - 16 20 18 24 25 21 25 40 45 62 133
Inventories 9.75 11.57 10.68 14.23 16.53 9.57 13.77 23.2 26.7 23.38 52.34
Trade receivables 2.95 3.54 2.93 4.49 2.42 4.5 5.98 10.39 14.76 11.27 11.26
Cash Equivalents 0.96 1.78 1.64 1.86 1.74 1.74 1.94 2.36 2.18 23.83 62.67
Loans n Advances 1.91 3.23 2.72 2.82 3.87 3.81 3.17 4.07 0.11 2.61 6.72
Other asset items 0.03 0.16 0.17 0.17 0.19 0.94 0.35 0.35 1.68 1.22 0.49
Total Assets 20 24 21 26 28 24 43 66 74 98 177
Cash Flows
Mar-11 Mar-12 Mar-13 Mar-14 Mar-15 Mar-16 Mar-17 Mar-18 Mar-19 Mar-20 Mar-21
Cash from Operating Activity + 2 2 1 1 -3 5 1 3 26 30 45
Cash from Investing Activity + -1 -1 -1 -1 -1 -1 -4 -7 -3 -8 -12
Cash from Financing Activity + -1 -1 0 0 4 -4 4 6 -20 2 0
Net Cash Flow 0 0 0 0 0 0 0 2 2 23 32
Mar-22 TTM
251 242
208 202
43 39
17% 16%
2 2
1 1
2 2
43 38
28%
31 27
70.63 61.97
4%
Mar-22
4
181
1
8
1.65
0.05
6.27
194
89
0
0
105
49.29
23.71
26.61
4.67
0.54
194
Mar-22
12
-43
-3
-34
Kanchi Karpooram Ltd (Chemicals)
Finance Analysis
Particular Mar-11 Mar-12 Mar-13 Mar-14 Mar-15 Mar-16 Mar-17 Mar-18 Mar-19 Mar-20 Mar-21 Mar-22
Sales Growth 29% 4% 12% -7% 6% 5% 95% 63% 8% -9% 36% sales growth= current year sales/last year sales -1
OPM 9% 4% 9% 12% 4% 5% 11% 22% 23% 18% 44% 17% operating profit margin (OPM)
NP margin 3% 0% 2% 5% 0% 2% 5% 13% 15% 13% 34% 12% NP margin= net profit / sales
Fixed assest turnover Ratio 9.50 12.25 17.00 19.00 17.67 18.67 3.28 4.60 7.23 7.52 4.28 2.82 Fixed assest turnover Ratio= sales/net fixed assest
Net working capital 8.31 11.39 12.23 16.03 20.23 15.6 18.82 31.15 35.69 33.08 51.18 70.24 Net working capital= Current asstes- Current liabilities
Net working capital/sales 22% 23% 24% 28% 38% 28% 32% 27% 19% 16% 28% 28%
Debtor days 28.3 24.2 23.2 23.8 23.8 22.6 32.4 26.0 24.4 23.4 22.3 25.4 Debtor days= 365/(sales/Average debtor)
Inventory days 93.65 79.41 79.62 79.76 105.92 85.06 72.20 58.67 48.44 45.02 75.10 73.89 Inventory days=365/(COGSor sales/Average inventory
creditor days 3.23 1.85 2.32 2.97 3.07 5.67 5.45 2.54 2.83 3.10 0.55 0.38 creditor days = 365/(purchases or Sales/Average trade payble)
bebt to total capital 62% 71% 71% 65% 72% 67% 46% 40% 0% 0% 1% 1% bebt to total capital= debt/debt+Reserves+Share capital)
ROCE% 10% 5% 15% 19% 6% 10% 8% 26% 45% 29% 39% 16%
ROE% 20% 0% 20% 43% 0% 14% 14% 42% 42% 28% 40% 17%