Trial Balance As at 31 march 2021

Particulars
Revenue from operations
Other income
Cost of material consumed
Purchase of traded goods
Decrease in stock in trade
Sub-contracting expense
Revenue share paid/ payable to concessionaire grantors
Employee benefits expense
Depreciation and amortisation expense
Other expenses
Current tax expense
Deferred tax credit
Exchange differences on translation of foreign operations
Finance costs
Exchange differences on translation of foreign operations
Loss from continuing operations before tax expenses
Loss from discontinued operations before tax expenses
Tax expense of discontinued operations
Income tax effect
Net movement on cash flow hedges
Share of profit/ (loss) of investments accounted for using equity method
Net other comprehensive income to be reclassified to profit or loss in subsequent periods
Property,Plant and Equipment
Capital work-in-progress
Investment properties
Movement in investments in bank deposits (net) (having original maturity of more than three months)
Purchase of property, plant and equipment, investment property, intangible assets and cost incurred towards such asse
under construction / development (net)
Goodwill
Other Tangiable assets
Right of use asset
Intangible assets under development
Investments accounted for using equity method
Investments
Trade receivables
Loans
Other financial assets
Non current tax assets(net)
Deferred tax assets (net)
Other non-current assets
Inventories
Investments
Trade receivables
Cash and cash equivalents
Bank balances other than cash and cash equivalents
Loans
Other financial assets
Other current assets
Assets classified as held for sale
Equity share capital
Other equity
Equity attributable to the equity holders of the parent
Non-controlling interests
Borrowings
Lease liabilities
Other financial liabilities
Provisions
Deferred tax liabilities (net)
Other non-current liabilities
Borrowings
Lease liabilities
Trade payables
Other current financial liabilities
Other current liabilities
Provisions
Current tax liabilities (net)
Liabilities directly associated with assets classified as held for sale
TOTAL
Debit Credit
3566.01
430.73
93.38
0.34
16.55
0
360.79
691.05
886.12
1616
7.08
293.4
8.610
1803
112.66
1529.58
2160.62
23.89
25.97
116.98
59.09
203.67
9021.22
6615.65
534.51
397.44
1645.86
436.68
2672.48
107.41
6.27
6400.33
410.13
147.5
1095
3502.58
196.61
821.83
3452.05
174.56
2863.4
1145.58
 4299.6
2113.67
681.09
2496.97
450.8
314.35
603.59
-2321.72
-1718.13
3036.69
30990.2
110.24
1279
81.51
117.13
1937.62
5751.98
12.01
2459.58
3783.06
1151.7
904.14
41.23
22.31
57120.93 57120.93
 Trial balance as at 31 March 2022
Particulars
Revenue from operations
Other income
Exchange differences on translation of foreign operations
Exchange differences on translation of foreign operations
Net movement on cash flow hedges
Net other comprehensive income
Loss from continuing operations before tax expenses
Loss from discontinued operations before tax expenses
Tax expense of discontinued operations
Cost of material consumed
Purchase of traded goods
Decrease in stock in trade
Sub-contracting expense
Revenue share paid/ payable to concessionaire grantors
Employee benefits expense
Depreciation and amortisation expense
Exceptional items
Income tax effect
Income tax (paid)/ refund (net)
Other expenses
Current tax expense
Loss/ (gain) on fair value of investment (net))
Deferred tax credit
Finance costs
Tax expense of discontinued operations
Property,Plant and Equipment
Capital work-in-progress
Investment properties
Goodwill
Change in non-current/ current financial assets and other assets
Purchase of property, plant and equipment, investment property, intangible assets and cost incur
Other Tangiable assets
Right of use asset
Intangible assets under development
Investments accounted for using equity method
Investments
Trade receivables
Loans
Other financial assets
Adjustments to the carrying value of investments (net)
Non current tax assets(net)
Deferred tax assets (net)
Other non-current assets
Inventories
Investments
Trade receivables
Cash and cash equivalents
Bank balances other than cash and cash equivalents
Loans
Other financial assets
Other current assets
Equity share capital
Other equity
Equity attributable to the equity holders of the parent
Non-controlling interests
Borrowings
Lease liabilities
Other financial liabilities
Provisions
Deferred tax liabilities (net)
Other non-current liabilities
Borrowings
Lease liabilities
Trade payables
Other current financial liabilities
Other current liabilities
Provisions
Current tax liabilities (net)
TOTAL
arch 2022
Debit Credit
4600.72
358.44
101.29
17.57
405.25
471.29
764.61
318.33
60.75
92.57
52.37
4.61
116.25
224.02
755.12
889.4
388.26
35.25
89.15
1253.21
15.64
58.66
27.94
2018.66
60.75
9400.91
10162.63
0
436.68
712.43
3137.72
393.29
94.33
13.55
1773.91
337.8
0
1263.35
1867.75
24.99
209.42
787.47
3727.33
 92.39
1686.7
375.53
1619.45
1496.38
252.71
666.57
452.06
603.59
1421.41
817.82
2735.97
24404.59
108.1
1632.07
49.08
22.88
2544.78
2111.17
8.85
543.38
2930.73
562.69
236.29
s (net)
47468.83 47468.83
 Consolidated statement of Financial Position as at March 31, 2022
Particulars
Particulars
Assets
Non Current Assets
Property,Plant and Equipment
Capital work-in-progress
Investment properties
Goodwill
Other Tangiable assets
Right of use asset
Intangible assets under development
Investments accounted for using equity method
Financial assets:-
Investments
Trade receivables
Loans
Other financial assets
Non current tax assets(net)
Deferred tax assets (net)
Other non-current assets

Current assets
Inventories
Financial assets:-
Investments
Trade receivables
Cash and cash equivalents
Bank balances other than cash and cash equivalents
Loans
Other financial assets
Other current assets

Assets classified as held for sale

Total Assets

Equity and liabilities

Equity:-
Equity share capital
Other equity
Equity attributable to the equity holders of the parent
Non-controlling interests
Total equity

Liabilities
Non-current liabilities
Financial liabilities
Borrowings
Lease liabilities
Other financial liabilities
Provisions
Deferred tax liabilities (net)
Other non-current liabilities

Current liabilities
Financial liabilities
Borrowings
Lease liabilities
Trade payables
Other current financial liabilities
Other current liabilities
Provisions
Current tax liabilities (net)

Liabilities directly associated with assets classified as held for sale

Total liabilities
Total equity and liabilities

Charts F

Particulars
Non Current Assets
Current Assets
Non Current Liabilities
Current Liabilities

Assets and Liabilities

Current Liabilities

Non Current Liabilities

Current Assets

Non Current Assets

0 5000 10000 15000 20000 25000 30000 35000

2021 2022
Non Current Assets

0 5000 10000 15000 20000 25000 30000 35000

2021 2022
atement of Financial Position as at March 31, 2022
Notes 31-Mar-22 31-Mar-21

9400.91 9021.22
10162.63 6615.65
0 534.51
436.68 436.68
393.29 2672.48
94.33 107.41
13.55 6.27
1773.91 6400.33

337.8 410.13
0 147.5
1263.35 1095
1867.75 3502.58
209.42 196.61
787.47 821.83
3727.33 3452.05
30468.42 35420.25

92.39 174.56

1686.7 2863.4
375.53 1145.58
1619.45 4299.6
1496.38 2113.67
252.71 681.09
666.57 2496.97
452.06 450.8
6641.79 14225.67
0 314.35
6641.79 14540.02
37110.21 49960.27

603.59 603.59
-1421.41 -2321.72
-817.82 -1718.13
2735.97 3036.69
1918.15 1318.56
 24404.59 30990.2
108.1 110.24
1632.07 1279
49.08 81.51
22.88 117.13
2544.78 1937.62
28761.5 34515.7

2111.17 5751.98
8.85 12.01
543.38 2459.58
2930.73 3783.06
562.69 1151.7
236.29 904.14
37.45 41.23
6430.56 14103.7
0 22.31
6430.56 14126.01
35192.06 48641.71
37110.21 49960.27

Charts For Balance Sheet

2022 2021
30468.42 35420.25
6641.79 14540.02
28761.5 34515.7
6430.56 14126.01

ts and Liabilities Asse

60000

50000

40000

30000

20000

10000

0
15000 20000 25000 30000 35000 40000 Total Assets Total Lia

2021 2022
 10000

0
15000 20000 25000 30000 35000 40000 Total Assets Total Lia

2021 2022
 Particulars 2022 2021
Total Assets 37110.21 49960.27
Total Liabilities 35192.06 48641.71
Total equity 1918.15 1318.56
Total Equity and Liabilities 37110.21 49960.27

Assets,Liabilities and Equity

Total Assets Total Liabilities Total equity Total Equity and Liabilities

2022 2021
Total Assets Total Liabilities Total equity Total Equity and Liabilities

2022 2021
ity and Liabilities
ity and Liabilities
 Consolidated statement of profit and loss & OTHER

Particulars
Continuing Operations
Income
Revenue from operations
Other income
Total income
Direct Expenses:-
Cost of material consumed
Purchase of traded goods
Decrease in stock in trade
Cost of Goods Sold
GROSS PROFIT
Indirect Expenses:-
Sub-contracting expense
Revenue share paid/ payable to concessionaire grantors
Employee benefits expense
Depreciation and amortisation expense
Other expenses
Total expenses
Loss before share of profit/ (loss) of investments accounted for using equity method, exceptional items and
tax from continuing operations

Share of profit/ (loss) of investments accounted for using equity method

Loss before exceptional items and tax from continuing operations

Exceptional items
Loss before tax from continuing operations - OPERATING LOSS/PROFIT
Tax expense of continuing operations
Current tax expense
Deferred tax credit
Finance costs
Loss for the year from continuing operations
Discontinued operations:-
Loss from discontinued operations before tax expenses
Tax expense of discontinued operations
Loss for the year from discontinued operations
Loss for the year (A) - NET LOSS
Other comprehensive income
Other comprehensive income to be reclassified to profit or loss in subsequent periods
Exchange differences on translation of foreign operations
Income tax effect
Net movement on cash flow hedges
Income tax effect

Net other comprehensive income to be reclassified to profit or loss in subsequent periods

Other comprehensive income not to be reclassified to profit or loss in subsequent periods
Re-measurement (losses)/ gains on post employment defined benefit plans
Income tax effect
Net other comprehensive income not to be reclassified to profit or loss in subsequent periods
Other comprehensive income for the year, net of tax (B)
Other comprehensive income from discontinued operations
Other comprehensive income to be reclassified to profit or loss in subsequent periods:-
Exchange differences on translation of foreign operations
Income tax effect
Net other comprehensive income to be reclassified to profit or loss in subsequent periods
Other comprehensive income not to be reclassified to profit or loss in subsequent periods:-
Re-measurement (loss)/ gain on post employment defined benefit plans
Income tax effect
Net other comprehensive income not to be reclassified to profit or loss in subsequent periods
Other comprehensive income for the year from discontinued operations, net of tax (C)
Other comprehensive income for the year (D = B + C)
Total comprehensive loss for the year, net of tax (A + D)

Loss for the year

a) Attributable to equity holders of the parent
b) Attributable to non-controlling interests

Other comprehensive income for the year

a) Attributable to equity holders of the parent
b) Attributable to non-controlling interests

Total comprehensive loss for the year

a) Attributable to equity holders of the parent
b) Attributable to non-controlling interests

Total comprehensive loss for the year attributable to equity holders of the parent
a) Continuing operations
b) Discontinued operations

Earnings per equity share (₹) from continuing operations Basic and diluted, computed on the basis of profit from
continuing operations attributable to equity holders of the parent (per equity share of ₹1 each)

Earnings per equity share (₹) from discontinued operations Basic and diluted, computed on the basis of profit from
discontinued operations attributable to equity holders of the parent (per equity share of ₹1 each)
Earnings per equity share (₹) from continuing and discontinued operations Basic and diluted, computed on the
basis of profit attributable to equity holders of the parent (per equity share of ₹1 each)

Expenses Chart
Cost of material consumed
Purchase of traded goods
Decrease in stock in trade
Sub-contracting expense
Revenue share paid/ payable to concessionaire grantors
Employee benefits expense
Depreciation and amortisation expense
Other expenses
Total expenses

Profit and Loss Chart

Gross Profit
Operating Profit and Loss
Net Loss
Total Income

Expenses 2022
2% 0%
3%
3%

7%

37%

22%
 22%

26%

Cost of material consumed Purchase of traded goods

Sub-contracting expense Revenue share paid/ payable to concessionaire grantors
Depreciation and amortisation expense Other expenses

125.00%

75.00%

25.00%

Gross Profit
2022 89.76%
2021 86.46%
-25.00%

-75.00%

-125.00%
 -125.00%

250

Loss for the year

2022 (1004.26)
-250
2021 (3850.59)

-750

-1250

-1750
Axis Title

-2250

-2750

-3250

-3750

-4250
 -3750

-4250

From the P&L account we can intepret that the Company has GROSS PROFIT in both years , But in the Y
LOSS and in Year 2022 it has OPERATING PROFIT.

The Company had Low Revenue and higher Indirect Expenses in the year 2021 due to whi

For Both Years the company has Incurred a NET LOSS due to Tax and High Finance costs in both years also
for the year
s & OTHER COMPREHENSIVE INCOME for the year ended March 31, 2022
(₹ in crore) (₹ in crore)
Notes 31-Mar-22 31-Mar-21

24 4600.720 3566.010
25 358.440 430.730
4959.160 3996.740

26 92.570 93.380
27 52.370 0.340
28 4.610 16.550
149.550 110.270
4451.170 3455.740

116.250 0.000
224.020 360.790
29 755.120 691.050
31 889.400 886.120
32 1253.210 1616.000
3387.550 3664.230
1063.620 (208.490)

70.700 (59.090)

992.920 (149.400)
(388.260) 0.000
1381.180 (149.400)
35
15.640 7.080
(27.940) (293.400)
30 2018.660 1803.000
(625.180) (1666.080)

34 (318.330) (2160.620)
35 60.750 23.890
(379.080) (2184.510)
(1004.260) (3850.590)

(101.290) 112.660
0.000 0.000
(101.290) 112.660
 (405.250) 116.980
(35.250) 25.970
(370.000) 91.010
(471.290) 203.670

(1.960) 2.580
(0.160) 0.610
(1.800) 1.970
(473.090) 205.640

17.570 (8.610)
0.000 0.000
17.570 (8.610)

(0.590) 0.640
(0.020) 0.030
(0.570) 0.610
17.000 (8.000)
(456.090) 197.640
(1460.350) (3652.950)

(1004.260) (3850.590)
(896.160) (3220.100)
(108.100) (630.490)

(456.090) 197.640
(203.600) 139.640
(252.490) 58.000

(1587.480) (3230.130)
(1226.890) (2657.640)
(360.590) (572.490)

(1226.890) (2657.640)
(957.610) (780.540)
(269.280) (1877.100)

33 (10.357) (2.760)

33 (6.280) (3.619)
 33 (1.663) (6.379)

CHARTS FOR P&L ACC

2022 2021 Ratio 2022
92.570 93.380 2.86%
52.370 0.340 1.62%
4.610 16.550 0.14%
116.250 0.000 3.59%
224.020 360.790 6.92%
755.120 691.050 23.32%
889.400 886.120 27.47%
1253.210 1616.000 38.70%
3238.000 3553.960 100.00%

2022 2021 Ratio 2022

4451.17 3455.74 89.76%
1381.18 (149.40) 27.85%
(1004.26) (3850.59) -20.25%
4959.16 3996.74 100.00%

22%
 22%

Decrease in stock in trade

e grantors Employee benefits expense Cost of material consumed
Revenue share paid/ payable to concessionair

Profit and Loss Chart

rofit Operating Profit and Loss

6% 27.85%
6% -3.74%
 Income and Loss Chart

Other comprehensive income for the year

(456.09)
197.64
 But in the Year 2021 the company has an OPERATING
ROFIT.

1 due to which we got an Operating loss

h years also the Company had Other comprehensive Losses

, 2022
(Ratio in %) (Ratio in %)
Ratio 2022 Ratio 2021

7.79% 12.08%
107.79% 112.08%

2.01% 2.62%
1.14% 0.01%
0.10% 0.46%
3.25% 3.09%
96.75% 96.91%

2.53%
4.87% 10.12%
16.41% 19.38%
19.33% 24.85%
27.24% 45.32%
73.63% 102.75%
23.12% -5.85%

1.54% -1.66%

21.58% -4.19%
-8.44%
30.02% -4.19%

0.34% 0.20%
-0.61% -8.23%
43.88% 50.56%
-13.59% -46.72%

-6.92% -60.59%
1.32% 0.67%
-8.24% -61.26%
-21.83% -107.98%

-2.20% 3.16%

-2.20% 3.16%
-8.81% 3.28%
-0.77% 0.73%
-8.04% 2.55%
-10.24% 5.71%

-0.04% 0.07%
0.00% 0.02%
-0.04% 0.06%
-10.28% 5.77%

0.38% -0.24%

0.38% -0.24%

-0.01% 0.02%

-0.01% 0.02%
0.37% -0.22%
-9.91% 5.54%
-31.74% -102.44%

-21.83% -107.98%
-19.48% -90.30%
-2.35% -17.68%

-9.91% 5.54%
-4.43% 3.92%
-5.49% 1.63%

-34.51% -90.58%
-26.67% -74.53%
-7.84% -16.05%

-26.67% -74.53%
-20.81% -21.89%
-5.85% -52.64%

-0.23% -0.08%

-0.14% -0.10%
 -0.04% -0.18%

CHARTS FOR P&L ACCOUNT

Ratio 2021
2.63%
0.01%
0.47%
0.00%
10.15%
19.44%
24.93%
45.47%
100.00%

Ratio 2021
86.46%
-3.74%
-96.34%
100.00%

Expenses 2021
3%0%
0%
10%

44%
 24%

Cost of material consumed Purchase of traded goods Decrease in stock in trade

Revenue share paid/ payable to concessionaire grantors Employee benefits expense Depreciation and amortisation exp

ofit and Loss Chart

Operating Profit and Loss Net Loss

27.85% -20.25%
-3.74% -96.34%
Income and Loss Chart

Total comprehensive loss for the year Total compr

(1587.48)
(3230.13)
T
Income and Loss Chart
Loss for the year
Other comprehensive income for the year
Total comprehensive loss for the year
Total comprehensive loss for the year attributable to equity holders of the parent

Expenses 2021
3%0%
0%
10%

44% 19%
 19%

24%

Purchase of traded goods Decrease in stock in trade Sub-contracting expense

Employee benefits expense Depreciation and amortisation expense Other expenses

Net Loss
-20.25%
-96.34%
mprehensive loss for the year Total comprehensive loss for the year attributable to equity holders of the parent
(1587.48) (1226.89)
(3230.13) (2657.64)
 2022 2021
(1004.26) (3850.59)
(456.09) 197.64
(1587.48) (3230.13)
(1226.89) (2657.64)
g expense
s
ar attributable to equity holders of the parent
(1226.89)
(2657.64)
Consolidated statement of cash flows for the year ended March 31, 2022 and March 31, 2021 (R
Particulars 31-Mar-22
Cash flow from operating activities
Loss from continuing operations before tax expenses (764.61)
Loss from discontinued operations before tax expenses (318.33)
Loss before tax expenses (1082.94)
Adjustments:
Depreciation of property, plant and equipment, investment
973.65
property and amortization of intangible assets
Income from government grant (5.27)
Adjustments to the carrying value of investments (net) 24.99
Provisions no longer required, written back (5.59)
Exceptional items 215.26
Unrealized exchange (gain)/ loss (84.17)
Profit on sale/ write off on property, plant, and equipment
(12.27)
(net)
Provision/ write off of doubtful advances and trade
45.47
receivables
Reversal of upfront loss on long term construction cost (12.86)
Interest expenses on financial liability carried at amortized
100.36
cost
Deferred income on financial liabilities carried at
(120.24)
amortized cost
Loss/ (gain) on fair value of investment (net)) 58.66
Finance costs 2920.83
Finance income (506.43)
Share of (profit)/ loss from investment accounted for using
(139.67)
equity method
Operating profit before working capital changes 2369.78
Movements in working capital:
Change in trade payables, financial liabilities, other
1687.91
liabilities, and provisions
Change in non-current/ current financial assets and other
(712.43)
assets
Cash generated from/ (used in) operations 3345.26
Income tax (paid)/ refund (net) (89.15)
Net cash flow generated from operating activities (A) 3256.11
Cash flow from investing activities
Purchase of property, plant and equipment, investment
property, intangible assets and cost incurred towards such (3137.72)
assets under construction / development (net)
Proceeds from sale of property, plant and equipment’s and
75.71
intangible assets
Security deposit given for equipment lease -
Payment for acquisition of stake in joint venture (549.49)
Loans given (net) (927.91)
Proceeds from sale of investments (net) 993.84
Consideration received on disposal of joint
-
ventures/associates/subsidiaries
Movement in investments in bank deposits (net) (having
551.26
original maturity of more than three months)
Dividend received from associates and joint ventures 542.95
Finance income received 554.71
Net cash flow (used in)/from investing activities (B) (1896.65)
Cash flow from financing activities
Proceeds from borrowings 4035.79
Repayment of borrowings (including current maturities
(4466.66)
and hedge adjustments)
Repayment of lease liabilities (20.35)
Finance costs paid (3442.64)
Net cash flow used in financing activities (C) (3893.86)
Net (decrease)/ increase in cash and cash equivalents
(2534.40)
(A+B+C)
Cash and cash equivalents as at beginning of the year 4300.04
Cash and cash equivalents transfer on account of
(146.80)
composite scheme of arrangement during the year
Effect of exchange difference on cash and cash
0.61
equivalents held in foreign currency
Cash and cash equivalents as at the end of the year 1619.45
Cash flow from various activities 31-Mar-22
Net cash flow generated from operating activities 3,256.11
Net cash flow (used in)/from investing activities -1,896.65
Net cash flow used in financing activities -3,893.86
Net (decrease)/ increase in cash and cash equivalents -2,534.40
2 and March 31, 2021 (Rs. in crore)
31-Mar-21

(1529.58)
(2160.62)
(3690.20)

1004.54
(5.27)
28.44
(41.83)
880.57
110.07
(60.86)

494.51
(24.28)
80.58

(112.81)
(141.15)
3091.59
(323.63)
345.69
1635.96

169.08

(1841.01)
(35.97)
39.40
3.43

(1645.86)

128.43
(401.20)
 (30.38)
(661.55)
286.33
4565.00

(397.44)
303.81
286.24
2433.38

8209.95
(5474.51)
(22.35)
(3769.03)
(1055.94)
1380.87
2918.27
-

0.90

4300.04
31-Mar-21
3.43
2,433.38
-1,055.94
1,380.87
 Cash and cash equivalents
31/03/2022 31/03/2021
5000
4500
4000

Net cash flow

3500
3000
2500
2000
1500
1000
500
0
Cash and cash equivalents as at the end of the year

Although the amount of cash and cash equivalents for both years is a positive number, when we take a look at the differen
company's cash outflows were higher than their cash inflows. They must take corrective measure to improve thos
 Cash earned/used in various acti viti es

0 Net cash flow generated from operating Net cash flow (used in)/from investing Net cash flow used in financing activities
activities activities
0
22 3256.11 -1896.65 -3893.86
21 3.43 2433.38 -1055.94
0

31/03/2022 31/03/2021

we can see that certain cash flows from their activities have a negative number, especially in the year 2022. This means that the
or else the negative cash flows may hinder their day to day business operations and negatively impact their liquidity.
 This means that the
eir liquidity.
S.no Particulars Numerator

1. Current Ratio Current Assets

Liquidity
2. Quick Ratio Current Assets - Inventory

3. Gross Profit Margin Gross Profit

4. Operating Profit Margin Profit Before Interest and Tax

5. Performance Net Profit Margin Net Profit

6. Asset Turnover Revenue

7. ROCE Profit Before Interest and Tax

8. Receivable Days Receivables

9. Inventory Days Inventory

Efficiency
10. Inventory Turnover Cost of Sales

11. Payable Days Payables

12. Gearing Debt

Solvency
13. Interest Cover Profit Before Interest and Tax

14. Earnings per share Profit

15. Investor P/E ratio Market Price of Share

 Investor

16. Dividend yield Dividend per Share

Liquidity Ratios
1.035

1.030

1.025

1.020

1.015

1.010

1.005
Current Ratio Quick

March 31, 2022 March 31, 2021

9000

8000

7000
9000

8000

7000

6000

5000

4000

3000

2000

1000

0
Receivable Days Inventory Days

5.000

0.000
Earnings per share

-5.000

-10.000
 -5.000

-10.000

-15.000

-20.000

-25.000

-30.000
Denominator March 31, 2022 March 31, 2021 Varience

Current Liabilities 1.033 1.029 0.35%

Current Liabilities 1.018 1.017 0.15%

Revenue 97% 97% -0.18%

Revenue 30% -4% 34.19%

Revenue -22% -108% 86.17%

Net Assets 0.124 0.071 5.26%

Capital Employed 5% 1% 4.19%

Revenue 30 117 87 Days

Cost of Sales 225 581 356 Days

Inventory 2 1 -1.0

Cost of Sales 1321 8163 6841 days

Debt + Equity 94% 96% -2.57%

Interest 0.695 -0.084 77.91%

No. of Shares -1.663 -6.379 4.716

EPS -25.917 -6.757 -19.16

 Share Price 0.002 0.002 0.00

tios
150%

100%

50%

0%
Gross Profit Margin O

-50%
Quick Ratio

h 31, 2021
-100%

-150%

Efficieny Ratios
Inventory Days Inventory Turnover

March 31, 2022 March 31, 2021

Investor Ratios

P/E ratio
March 31, 2022 March 31, 2021
Reason for Varience

The difference caused by 0.35%, is due to the improvement in the company's liquid
The company has an increase of 0.15% from the past year, indicating that the company is more liqui
company can generate cash more quickly in case of an emergency.
The gross profit margin has decreased by 0.18% in the past year. The company has a gross profit m
that the company gets to keep 97 cents, for every $1 in sales

The company has had an increase of 34.19%, indicating that it has increased its sales fas

The net profit margin is in the negative, showing that the company has been unable to keep the op
costs under control.
There has been a positive growth of 5.26%. However, it still needs to reach the ideal asset turnov
between 0.25 and 0.5. this is because the company has made a significant investment in fixed asset
start generating sales.
With a 4.19% increase, the company has a ROCE of 5% in the year 2022. this low ROCE indicates
unable to utilise its capital efficiently and is not generating a high return on inv
The receivable days of the company has reduced from 117 days to 30 days. This could mean tha
implemented stricter payment terms, have made it easy to pay etc.

The company has a high number of inventory days. This indicates that the company may be purchas
needed or is unable to turn the inventory into sales quickly enough.

A sweet spot for inventory turnover is between 2 and 4. The company's turnover has increased from
that it's demand has increased leading to goods being sold faster.

The company has extremely high payable days. This means the company takes around 1,321 days t
its bills. This also means that the company has extra cash-in-hand.
The company is highly geared, with a gearing ratio above 50%. This means that the company is mo
downturns and has a higher degree of financial leverage.
An interest coverage ratio of at least 2 is the minimum acceptable amount. However, the company
indicating that it may not be able to service its outstanding debts, putting them at risk
The company has been having a negative earnings per share, indicating that the company is losing m
than it is earning.

The negative p/e ratio indicates that they have a negative EPS and has made no money over
 Due to the company's low profitability and heavy debt load, it has had a dividend yield of 0.002. As
dividends in the year 2022, it is safe to assume that it cannot afford to pay reasonab

Performance Ratios

Gross Profit Margin Operating Profit Margin Net Profit Margin Asset Turno

March 31, 2022 March 31, 2021

120%

100%
 120%

100%

80%

60%

40%

20%

0%

Payable Days -20%

Dividend yield
ROCE

Interest coverage
Gearing Interest Cover

March 31, 2022 March 31, 2021

Interest Cover