COMMON SIZE BALANCE SHEET AS ON 31.03.

2023
PARTICULAR JTL INDUSTRIES
ASSETS:
NON CURRENT ASSETS
PROPERTY PLANT AND EQUIPMENT 11.6
CAPITAL WORK IN PROGRESS 0.75
RIGHT OF USE OF ASSETS
INTANGIBLE ASSETS
INTANGIBLE ASSETS UNDER DEVELOPMENT
NON CURRENT ASSETS (NET)
INCOME TAX ASSETS (NET)
DEFFERED TAX ASSETS (NET)
INVESTMENT IN SUBSIDIARY
FINANCIAL ASSETS
INVESTMENTS 2.88
TRADE RECEIVABLES
LOANS
OTHER FINANCIAL ASSETS
OTHER NON CURRENT ASSETS 3.11
TOTAL NON CURRENT ASSETS 18.4
CURRENT ASSETS
INVENTORIES 29.8
FINANCIAL ASSETS
LOANS 9.2
TRADE RECEIVABLES 24.8
CASH AND CASH EQUIVALENT 8.9
BANKBALANCES OTHER THAN CASH AND CASH EQUIVALENT 0.54
OTHER FINANCIAL ASSETS
CONTRACT ASSETS
INVESTMENTS
CURRENT TAX ASSETS
OTHER CURRENT ASSETS 8.1
TOTAL CURRENT ASSETS 81.5
TOTAL ASSETS 100
EQUITY AND LIABILITIES
EQUITY
EQUITY SHARE CAPITAL 3
OTHER EQUITY 69.4
TOTAL EQUITY 72.4
LIABILITIES
NON CURRENT LIABILITIES
BORROWINGS 1.62
LEASE LIABILITIES
PROVISIONS 0.3
DEFFERED TAX LIABILITIES 0.74
OTHER FINANCIAL LIABILITIES
OTHER NON CURRENT LIABILITIES 0.013
TOTAL NON CURRENT LIABILITIES 2.6
CURRENT LIABILITIES
FINANCIAL LIABILITIES
BORROWINGS 7.42
LEASE LIABILITIES
TRADE PAYABLES
1.TOTAL OUTSTANDING DUES FROM MICRO AND SMALL ENTERPRISE
2.TOTAL OUTSTANDING DUES FROM CREDITORS OTHER THAN MICRO AND SMALL ENTERPRI 5.08
OTHER FINANCIAL LIABILITIES 0.37
OTHER CURRENT LIABILITIES 10.34
PROVISIONS 0.17
INCOME TAX LIABILITIES 1.43
TOTAL CURRENT LIABILITIES 24.8
TOTAL LIABILITIES 27.5
TOTAL EQUITY AND LIABILITIES 100
EET AS ON 31.03.2023
JINDAL SAW USHA MARTIN ISMT LIMITED ELECTROTHERM KAMDHENU

35.07 24.04 49.7 35.96 22.6

0.16 8.31 0.96 1.52
0.89 0.3 0.09
0.046 0.08 0.21

0.35
1.21

0.004

7.86 9.37 2.87 0.57 2.3

0.03
0.017 0.51 0.05
1.04 0.82 0.97 1.87 1.27
0.25 0.707 0.14 6.03
46.8 50.86 55.3 40.3 56.2

20.7 22.8 23.8 32.5 7

8.94 0.78 0.05 1.38

19.61 12.77 16.61 11.52 39.37
0.25 3.13 1.3 3.83 5.71
0.13 0.18 0.075 0.388 0.14
0.07 5.47 0.43 0.08 0.03
0.72
0.002
0.32
2.64 3.94 2.34 10.2 10.5
53.1 49.1 44.6 59.5 68.7
100 100 100 100 100

0.39 1.89 7.6 0.74 1.29

49.9 65.2 69.03 -61.5 67.02
50.3 67.1 76.7 -60.7 79.9

4.8 8.11 14.32

0.59 0.11 0.28 0.01 1.25
0.166 1.74 0.34 1.24 1.57
3.9 0.14 2.43 0.48
0.18 2.59
1.52 0.98
11.3 10.8 3.07 15.5 5.9
14.5 2.65 3.78 96.18
0.24 0.049 0.08 0.079 0.53

0.16 0.377 0.719 2.94 0.366

17.4 7.45 9.79 18.9 8.82
0.03 3.89 2.06 5.2 1.73
3.8 5.43 2.42 20.7 2.23
0.52 0.44 0.11 0.99 0.24
0.35 1.48 1.15 0.2
38.3 21.7 20.14 1455.16 14.1
49.6 32.8 23.2 160.08 20.05
100 100 100 100 100
 COMMON SIZE INCOME STATEMENT ANALYSIS
JTL JINDAL SAW USHA MARTIN
PARTICULAR ₹ % ₹ % ₹ %
TOTAL INCOME 155334.01 100 1,570,305.45 100 207238 100
TOTAL EXPENSE 142964.69 92 1477855.86 94 178517 86
PROFIT BEFORE TAX 12261.11 7.89 92449.59 5 28721 13
TOTAL TAX EXPENSE 3248.71 2.09 21518.39 0.13 7351 3.5
PROFIT AFTER TAX 9012.4 5.8 70931.2 4 21370 10

COMMON SIZE INCOME STATEMENT ANALYSIS

PARTICULAR JTL JINDAL SAW USHA MARTIN ISMT ELECTROTHERM KAMDHENU
PROFIT AFTER TAX 5.8 4 10 4.3 -0.19 3.74

PROFIT AFTER TAX

12

10

0
PROFIT AFTER TAX
-2

JTL JINDAL SAW USHA MARTIN

ISMT ELECTROTHERM KAMDHENU
MENT ANALYSIS
ISMT ELECTROTHERM KAMDHENU
₹ % ₹ % ₹ %
25810.7 100 30740 100 73208.26 100
24160.62 93.607 30800.74 100.198 67878.64 92.7199199
1650.08 6.39301 -60.74 -0.19759 4102.38 5.60371193
600.76 2.32756 0 0 1358.98 1.85632058
1049.32 4.3431 -60.74 -0.1976 2743.02 3.74687228

MENT ANALYSIS

% ₹ ₹

R TAX

R TAX

USHA MARTIN
KAMDHENU -5
PR OF IT AF ...
 COMMON SIZE CASHFLOW ANALYSIS
JTL JINDAL SAW
PARTICULAR ₹ % ₹

COMPARATIVE C
JTL JINDAL SAW
PARTICULAR 2023 2022 % 2023
OPENING CASH &CASH EQUIVALENTS 20.85 41.25 -49% 43872.63
NET CASH FLOW FROM OPERATING ACTIVITIES 470.6 1708.59 -72.4 133775.3
NET CASH FLOW FROM ACTIVITIES INVESTING ACTIVITIES -2066.63 -3433.1 -39% -4733.11
NET CASH FLOW FROM FINANCING ACTIVITIES 6578.54 1704.12 286% -50033.17
CASH&CASH EQIVALENT 5003.36 20.85 238% 405261
ASHFLOW ANALYSIS
USHA MARTIN ISMT ELECTROTHERM KAMDHENU
% ₹ % ₹ % ₹ % ₹ %

COMPARATIVE CASH FLOW ANALYSIS

JINDAL SAW USHA MARTIN ISMT ELECTROTHERM
2022 % 2023 2022 % 2023 2022 % 2023 2022
37888 13% 9676 385 241% 47.7 30.31 0.50% 64.01 88.2
19103.26 600% 14166 18489 -23.38% 94.3 99.72 -5% 105.99 179.25
-28760.99 -83% 12234 6879 77.84% 34.39 1.09 3055% -2.48 -14.15
-34521.77 -44% -6573 -16077 -59.11% -150.72 -81.24 -85.50% -101.88 -189.29
43827.63 -80.24% 5035 9676 -47.96% 2567 47.7 5200% 65.64 64.01
ECTROTHERM KAMDHENU
% 2023 2022 %
-27% 1372.13 343.01 300%
-40% 6675.77 4334.15 54%
-82% -402.96 -1303.5 -130%
-46% -5452.09 -2001.53 -172%
2% 1191.23 1372.13 13%
 JTL JINDAL SAW
PARTICULAR ₹ % ₹
TOTAL NON CURRENT ASSETS 10334.69 18.4 75735.78
TOTAL CURRENT ASSTES 45830.3 81.5 85841.62
TOTAL ASSETS 56165 100 161577.4
EQUITY 40710.89 72.4 81395.74
TOTAL NON CURRENT LIABILITIES 1505.38 2.6 18277.85
TOTAL CURRENT LIABILITIES 13948.73 24.8 61883.81
TOTAL LIABILITIES 15454.11 27.5 80161.66
TOTAL EQUITY&LIABILITIES 56165 100 161557.4

DUPONT ANALYSIS
PARTICULAR JTL INDUSTRIES JINDAL SAW USHA MARTIN
NET INCOME/SALES 0.058 0.046 0.104
SALES/TOTAL ASSETS 2.75 0.94 1.26
TOTAL ASSETS/SHAREHOLDERS EQU 1.36 1.98 1.97
RETURN ON EQUITY 22% 8% 25%
 COMMON SIZE BALANCE SHEET STATEMENT ANALYSIS
JINDAL SAW USHA MARTIN ISMT
% ₹ % ₹ %
46.8 81817 50.86 10910.41 55.3
53.1 79047 49.1 8810.29 44.6
100 160864 100 19720.7 100
50.3 107971 67.1 15140.81 76.7
11.3 17847 10.8 600.56 3.07
38.3 35046 21.7 3970.33 20.14
49.6 52893 32.8 4570.89 23.2
100 160864 100 19720.7 100

IS
ISMT LIMITED ELECTROTHERM KAMDHENU
0.025
1.95
1.3
6.30%
 ELECTROTHERM KAMDHENU
₹ % ₹ %
6900.65 40.3 6509.77 31.22
10180.37 59.5 14340.29 68.7
17081.02 100 20850.06 100
-10390.41 -60.7 16667.75 79.9
2660.41 15.5 1231.92 5.9
248020.02 145.16 2950.39 14.1
27480.43 160.08 4182.31 20.05
1709.02 100 20850.06 100