CONTENTS

INDIAIDEAS COM LIMITED

Financial Report
Profit and Loss Cons As Rep 2
Balance Sheet Cons As Rep 3
Ratios Cons As Rep 4
 2 PROFIT AND LOSS CONS AS REP
INDIAIDEAS COM LIMITED

Figures in (Rs. Crores)

Particulars Rupees In1 FY23 FY22 FY21 FY20 FY19 FY18

Total Revenue Rs. Crores 2,765 2,514 2,216 1,906 1,457 1,155

Revenue From Sale Of Products Rs. Crores 243 236 249 158 62.6

Revenue From Sale Of Services Rs. Crores 2,435 2,207 1,876 1,646 1,343 1,103

Other Income Rs. Crores 87.2 71 92 102 51.3 51.8

Revenue From Operations Rs. Crores 2,678 2,443 2,124 1,805 1,406 1,103

Total Expenses Excluding Depreciation And Finance Cost Rs. Crores 2,510 2,257 1,844 1,589 1,220 931

Purchases Of Stock In Trade Rs. Crores 800

Employee Benefit Expense Rs. Crores 245 181 153 127 114 90.1

Other Expenses Rs. Crores 2,265 2,076 1,692 1,462 1,106 41.7

EBITDA Rs. Crores 255 257 372 317 237 223

Finance Costs Rs. Crores 2.2 2.7 2.1 3.2 0.09

Depreciation Expense Rs. Crores 49 35.1 21 16.8 8.7 12.3

Amortisation Expenses Rs. Crores 12.9 10.3 8

Total Depreciation, Depletion And Amortisation Expense Rs. Crores 49 35.1 33.8 27.1 16.8 12.3

PBT Rs. Crores 204 219 336 286 220 211

Total Tax Expense Rs. Crores 62 69.3 90.7 75.2 82.4 79.9

Current Tax Rs. Crores 67.8 56.8 81.2 79.1 79.3 67.1

Deferred Tax Rs. Crores -5.8 12.5 9.5 -4 3.1 12.8

Total Profit (loss) For Period Rs. Crores 142 150 246 211 138 131
 3 BALANCE SHEET CONS AS REP
INDIAIDEAS COM LIMITED

Figures in (Rs. Crores)

Particulars Rupees In1 FY23 FY22 FY21 FY20 FY19 FY18

Total Shareholder's Funds Rs. Crores 2,629 2,485 2,335 2,089 1,874 1,133

Share Capital Rs. Crores 5 5 5 5 5 4.7

Reserves And Surplus Rs. Crores 2,622 2,477 2,327 2,081 1,866 1,129

Minority Interest Rs. Crores 2 2.6 3 3 3.1

Total Non Current Liabilities Rs. Crores 32.7 30.1 19.5 15.3 6.8 6.2

Long Term Provisions Rs. Crores 5.7 5.4 3.9 3 1.9

Deferred Tax Liabilities Rs. Crores 15.3 23.1 10.8 0.99 4.9

Other Long Term Liabilities Rs. Crores 11.7 1.6 4.9 11.3 6.2

Total Current Liabilities Rs. Crores 492 470 328 623 579 588

Short Term Borrowings Rs. Crores 10.1 14.4 11.5 3.6

Trade Payables Rs. Crores 260 232 206 214 178 170

Other current Financial liabilities Rs. Crores 167 181 26 15.8 16.1 19.2

Short Term Provisions Rs. Crores 9.2 8.5 18.6 18.7 15

Other Current Liabilities Rs. Crores 45.2 34.2 65.2 109 90.8 152

Current tax liabilities Rs. Crores 266 276 247

Total Equity And Liabilities Rs. Crores 3,153 2,985 2,682 2,728 2,460 1,728

Total Non Current Assets Rs. Crores 724 707 482 879 861 593

Tangible Assets Rs. Crores 74.5 56.9 36.4 50.4 16.9 20.7

Capital Work In Progress Rs. Crores 75.2 92.9 61.2 58.8 58.8 207

Goodwill Rs. Crores 249 249 249 249 207

Other Intangible Assets Rs. Crores 64.9 27.1 29.4 13.4 18.3 15
 3 BALANCE SHEET CONS AS REP
INDIAIDEAS COM LIMITED

Particulars Rupees In1 FY23 FY22 FY21 FY20 FY19 FY18

Investments accounted for using equity method Rs. Crores 0.08

Intangible Assets Under Development Or Work In Progress Rs. Crores 42.8 48.6 17.9 17.1 2.5 8.1

Non Current Investments Rs. Crores 7.7 7.7 7.7 105 145

Non Current Loans Rs. Crores 2.8 2.4

Other non current financial assets Rs. Crores 199 212 29.3 62.3 92.3 63.2

Deferred Tax Assets (net) Rs. Crores 5.1 7.2 7.2 7 6.9

Other Non Current Assets Rs. Crores 5.7 4.9 43.7 315 311 277

Total Current Assets Rs. Crores 2,429 2,278 2,200 1,849 1,600 1,134

Current Investments Rs. Crores 663 917 950 722 925 587

Current Loans Rs. Crores 5 4.4

Trade Receivables Rs. Crores 298 250 198 215 260 232

Cash And Bank Balances Rs. Crores 763 618 599 570 267 230

Other current financial assets Rs. Crores 634 423 439 314 132

Other Current Assets Rs. Crores 71.7 70.2 14.4 28.8 10.7 80.7

Total Assets Rs. Crores 3,153 2,985 2,682 2,728 2,460 1,728
4 Ratios Cons As Rep
INDIAIDEAS COM LIMITED

Particulars FY23 FY22 FY21 FY20 FY19

Leverage Ratios

Current Liabilities / Net Worth 0.19 0.19 0.14 0.30 0.31

Fixed Assets / Net Worth 0.18 0.17 0.16 0.18 0.16

Gross Debt / Book Equity 2 2.9 2.3 0.72

Debt/Equity (Shareholder's Funds Basis) 0.01

Debt Service Coverage Ratio 20.8 15 27.5 98.7 64.2

Equity Ratio 0.83 0.83 0.87 0.77 0.76

Long-Term Debt / Equity

Short-Term Debt / Equity 0.01

Gross Debt / Ebitda 0.04 0.06 0.03 0.02

Net Debt / Book Equity -151 -121 -117 -114 -52.6

Net Debt / Ebitda -3 -2.4 -1.6 -1.8 -1.1

Interest Coverage Ratio 93.3 82.4 163 90.2 2,421

Average Interest % On Debt(%) 22% 18.7% 18.2% 2.5%

Net Worth (Rs. Thousand) 2,62,86,582 2,48,46,901 2,33,51,900 2,08,89,700 1,87,43,352

Liquidity Ratios

Current Ratio 4.9 4.9 6.7 3 2.8

Working Capital (Rs. Thousand) 1,93,77,370 1,80,82,385 1,87,28,000 1,22,56,600 1,02,01,965

Cash Balance (Rs. Thousand) 76,28,300 61,80,700 59,88,000 56,95,200 26,66,954

Cash To Sales (%) 28.5% 25.3% 28.2% 31.6% 19%

Days Of Sales Outstanding 40.6 37.3 34.1 43.5 67.4

Inventory Days

Days Inventory Outstanding (Cogs Basis)

Trade Payables (Creditors) (Rs. Thousand) 25,97,900 23,18,000 20,63,500 21,40,500 17,83,718
5 Ratios Cons As Rep
INDIAIDEAS COM LIMITED

Particulars FY23 FY22 FY21 FY20 FY19

Payable Days 35.4 34.6 35.5 43.3 46.3

Days Payable Outstanding (Cogs Basis)

Cash Conversion Cycle 5.2 2.7 -1.4 0.20 21.1

Cash Days 99.3 88.5 97.3 108 65.9

Gross Current Asset Days 327 336 373 369 410

Net Working Capital As A % Of Sales(%) 72.4% 74% 88.2% 67.9% 72.6%

Cash Flow From Operations (Rs. Thousand) -12,16,326 3,98,370 10,86,100 2,67,200 -1,76,753

Cogs (Rs. Thousand)

Operating Expense Ratio 90.8 89.8 83.2 83.4 83.7

Profitability Ratios

Ebitda To Sales(%) 9.5% 10.5% 17.5% 17.6% 16.9%

Total Cost (Exc. Depn And Fc) To Sales 0.94 0.92 0.87 0.88 0.87

Sales \ Net Fixed Assets 5.3 5.1 5.4 4.6 4.6

Operating Profit Margin 7.7 9.1 15.9 16.1 15.7

Net Profit Margin 5.3 6.1 11.6 11.7 9.8

Gross Profit (Rs. Thousand) 2,76,54,500 2,51,38,900 2,21,61,800 1,90,61,900 1,45,72,500

Gross Profit (%) 100% 100% 100% 100% 100%

Return On Assets(%) 4.5% 5% 9.2% 7.7% 5.6%

Return On Equity(%) 5.4% 6% 10.5% 10.1% 7.4%

Return On Capital Employed(%) 7.8% 8.8% 14.4% 13.8% 11.7%

Return On Investment (%) 80.7% 85.2% 75.6% 99.8% 119%

Growth Ratio

Revenue Growth (%) 9.6% 15% 17.7% 28.4% 27.5%

Profitability Growth (%) -5.1% -39.1% 16.3% 53.1% 5.4%

6 Ratios Cons As Rep
INDIAIDEAS COM LIMITED

Particulars FY23 FY22 FY21 FY20 FY19

Section 186 Of Companies Act

60% Of Share Capital + Free Reserves + Securities Premium Account (Rs. Thousand) 2,62,47,019% 2,48,00,404% 2,33,01,802% 2,08,39,702% 1,86,92,372%

100% Of Free Reserve + Security Premium (Rs. Thousand) 2,62,17,023% 2,47,70,408% 2,32,71,806% 2,08,09,706% 1,86,62,376%