Industry :Diamond Cutting / Jewellery Large

(Rs in Crs)
Year
Mar 10
Mar 11
Mar 12
SOURCES OF FUNDS :
Share Capital
75.7
75.7
75.7
Reserves Total
263.74
266.83
281.19
Equity Share Warrants
0
0
0
Equity Application Money
0
0
0
Total Shareholders Funds
339.44
342.53
356.89
Secured Loans
169.38
159.18
141.33
Unsecured Loans
0.28
14.45
3.8
Total Debt
169.66
173.63
145.13
Other Liabilities
0
1.49
1.45
Total Liabilities
509.1
517.65
503.47
APPLICATION OF FUNDS :
Gross Block or Gross Fixed Assets
22.01
23.84
28.51
Less : Accumulated Depreciation
12.89
14.09
15.62
Less:Impairment of Assets
0
0
0
Net Block
9.12
9.75
12.89
Lease Adjustment
0
0
0
Capital Work in Progress
0
1.48
0.04
Investments
277.25
258.35
258.35
Current Assets, Loans & Advances
Inventories
60.81
65.61
74.27
Sundry Debtors or A/cs Receivables
110.01
127.17
121.63
Cash and Bank
5.64
-0.92
-14.14
Loans and Advances
56.35
4.1
2.85
Total Current Assets
232.81
195.96
184.61
Less : Current Liabilities and Provisions
Current Liabilities or A/cs Payable
8.99
9.8
23.85
Provisions
1.37
0.11
0.2
Total Current Liabilities
10.36
9.91
24.05
Net Current Assets
222.45
186.05
160.56
Miscellaneous Expenses not written off
0
0
0
Deferred Tax Assets
0.42
0.49
0.48
Deferred Tax Liability
0.14
0.11
0.22
Net Deferred Tax
0.28
0.38
0.26
Other Assets
0
61.64
71.37
Total Assets
509.1
517.65
503.47
Contingent Liabilities
43.52
40.77
160.21
http://www.capitaline.com

Mar 13

Mar 14

Mar-15

Mar-16

Mar-17

Mar-18

Mar-19

32.18
411.37
0

32.18
490.44
0

32.18
555.52
0

32.18
649.59
0

32.18
776.37
0

443.55

522.62

587.70

681.77

808.55

75.22
1.23
520.00

87.59
1.23
611.44

98.11
1.22
687.03

69.50
1.15
752.42

104.82
1.1
914.47

76.06
298.72
0
0
374.78
121.34
9.6
130.94
1.27
506.99

32.18
345.26
0
0.04
377.44
98.44
2.1
100.54
1.25
479.23

33.26
17.81
0
15.45
0
0.03
214.94

30.05
20.27
0
9.78
0
0
212.28

25.53
22.08

31.16
23.92

34.36
26.05

42.27
28.54

46.59
31.43

3.45

7.24

8.31

13.73

15.16

0
200

0
210

0
220

0
230

0
240

87.42
97.04
-40.35
4.79
148.9

92.14
88.18
-17.4
19.64
182.56

65.30
78.36
98.72
8.71
251.09

81.63
97.95
152.47
10.88
342.93

102.03
122.44
190.96
13.60
429.04

127.54
153.05
192.99
17.01
490.59

159.43
191.31
334.26
21.26
706.25

33.97
0.6
34.57
114.33
0
0.63
0.47
0.16
162.08
506.99
171.51

39.21
0.78
39.99
142.57
0
0.69
0.66
0.03
114.57
479.23
61.35

43.53
1.31
44.84
206.25

54.42
1.63
56.05
286.88

68.02
2.04
70.06
358.97

85.03
2.55
87.58
403.01

106.28
3.19
109.47
596.78

0.69
0.63
0.06
110.24
520.00

0.69
0.49
0.2
107.12
611.44

0.75
0.38
0.37
99.37
687.03

0.49
0.23
0.26
105.42
752.42

0.71
0.31
0.4
62.13
914.47

Industry :Diamond Cutting / Jewellery Large

(Rs in Crs)
Year
INCOME :
Sales Turnover
Excise Duty
Net Sales
Other Income
Stock Adjustments
Total Income
EXPENDITURE :
Total Expenditure
Operating Profit or EBITDA
Depreciation
EBIT
Interest
Profit Before Tax / PBT
Tax
Fringe Benefit tax
Deferred Tax
Reported Net Profit
Extraordinary Items
Adjusted Net Profit
Adjst. below Net Profit
P & L Balance brought forward
Statutory Appropriations
Appropriations
P & L Balance carried down
Dividend
Preference Dividend
Equity Dividend %
Earnings Per Share-Unit Curr
Earnings Per Share(Adj)-Unit Curr
Book Value-Unit Curr

Retained Earnings

Mar-10

Mar-11

Mar-12

120.84
0
120.84
10.1
-1.58
129.36

145.44
0
145.44
15.73
0.49
161.66

176.69
0
176.69
14.47
1.96
193.12

112.33
17.03
1.21
15.82
13.86
1.96
0
0
-0.18
2.14
15.57
-13.43
0
-337.71
0
0
-335.57
0
0
0
0.68

131.09
30.57
1.2
29.37
12.01
17.36
0.1
0
-0.11
17.37
14.28
3.09
-7.97
-335.57
0
0
-318.2
0
0
0
5.48

165.33
27.79
1.53
26.26
11.94
14.32
0.1
0
0.13
14.09
-0.27
14.36
0
-326.17
0
0
-312.08
0
0
0
4.44

93.2

98.79

106.05

-13.43

3.09

14.36

Mar-13

Mar-14

Mar-15

Mar-16

Mar-17

Mar-18

249.13
0
249.13
191.73
1.78
442.64

348.27
0
348.27
85.26
0.56
434.09

435.34
85.26
0.56
521.16

544.17
93.99
0.00
638.16

680.21
26.62
0.00
706.83

850.27
59.25
0.00
909.52

402.39
40.25
2.19
38.06
11.66
26.40
-0.08
0
0.1
26.38
8.85
17.53
0
-312.08
0
0
-285.7
0
0
0
8.23

366.58
67.51
2.46
65.05
11.75
53.30
0
0
0.14
53.16
3.23
49.93
0
-285.7
0
47.39
-279.93
0
3.39
0
15.47

326.50
194.65
1.81
192.85
7.91
184.94
64.73
0.00
0.14
120.07
4.23
115.84

408.13
230.03
1.84
228.19
7.33
220.86
77.30
0.00
0.15
143.41
5.98
137.43

510.16
196.67
2.13
194.54
8.36
186.19
65.17
0.00
0.15
120.87
6.77
114.10

637.70
271.82
2.49
269.33
7.54
261.78
91.62
0.00
0.16
170.00
7.56
162.44

46.34
3.39
0.00

54.97
3.39
0.00

45.64
3.39
0.00

64.98
3.39
0.00

121.42

134.84

17.53

46.54

66.11

79.07

65.07

94.08

Mar-19

1062.84
91.88
0.00
1154.72
797.13
357.59
2.89
354.70
7.84
346.86
121.40
0.00
0.17
225.29
8.34
216.95

86.78
3.39
0.00

126.78

2010
Beg. Of year Debt
Addition to debt
Payment of debt
End of year debt

169.66

Average debt
Interest rate
Interest paid

13.86

2011
169.66
3.97
0
173.63

2012
173.63
0.00
28.5
145.13

2013
145.13
0.00
14.19
130.94

2014
130.94
0.00
30.4
100.54

171.65

159.38

138.04

115.74

0.06997 0.074915 0.084471 0.101521

12.01
11.94
11.66
11.75

2015
100.54
0.00
25.32
75.22

2016
75.22
12.37
0
87.59

2017
87.59
10.52
0
98.11

2018
98.11
0.00
28.61
69.50

2019
69.50
35.32
0
104.82

87.88

81.41

92.85

83.81

87.16

9%
7.91

9%
7.33

9%
8.36

9%
7.54

9%
7.84

Fixed Assets
2010
Beg. Of year Gross Fixed Assets
Additions
Assets sold/written off
End of year Gross Fixed Assets

22.01

Average Gross Fixed Assets

Depreciation rate
Depreciation
Accumulated Depreciation

2011
22.01
1.83
0
23.84

2012
23.84
4.67
0
28.51

2013
28.51
4.75
0
33.26

22.93

26.18

30.89

0.052345 0.058453 0.070908

1.21
1.2
1.53
2.19
12.89

14.09

15.62

17.81

2014
33.26
0
3.21
30.05
31.66

2015
30.05
0
4.52
25.53

2016
25.53
5.63
0
31.16

2017
31.16
3.2
0
34.36

2018
34.36
7.91
0
42.27

2019
42.27
4.32
0
46.59

27.79

28.35

32.76

38.32

44.43

0.07771284
2.46

6.50%
1.81

6.50%
1.84

6.50%
2.13

6.50%
2.49

6.50%
2.89

20.27

22.08

23.92

26.05

28.54

31.43

2011
3.09
1.2

Retained Earnings
Dep
CF from Operating Activities
Ch
Ch
Ch
Ch
Ch
Ch

in
in
in
in
in
in

Inventories
A/cs Recv
Loans & Adv
Current Liabilities
Deferred Taxes
Provisions

Ch
Ch
Ch
Ch

in
in
in
in

Gross FA
Capital WIP
Investments
Other Assets

-1.83
-1.48
18.9
-61.64
-46.05

Ch in Share Capital
Ch in Debt
Ch in Other Liab

0
3.97
1.49
5.46

Total CF from Operations

-4.8
-17.16
52.25
0.81
-0.1
-1.26
29.74

CF from Investng Activities

Total CF from Investments

CF from Financing Activities

Total CF from Financing

Total Ch in Cash
Beginning of Year Cash
End of Year Cash

-6.56
5.64
-0.92

2012
14.36
1.53

2013
17.53
2.19

2014
46.54
2.46

2015
66.11
1.81

2016
79.07
1.84

2017
65.07
2.13

2018
94.08
2.49

2019
126.78
2.89

-8.66
5.54
1.25
14.05
0.12
0.09
12.39

-13.15
24.59
-1.94
10.12
0.1
0.4
20.12

-4.72
8.86
-14.85
5.24
0.13
0.18
-5.16

26.84
9.82
10.93
4.32
-0.03
0.53
52.41

-16.33
-19.59
-2.18
10.88
-0.14
0.33
-27.02

-20.41
-24.49
-2.72
13.60
-0.17
0.41
-33.77

-25.51
-30.61
-3.40
17.01
0.11
0.51
-41.89

-31.89
-38.26
-4.25
21.26
-0.14
0.64
-52.64

-4.67
1.44
0
-9.73
-12.96

-4.75
0.01
43.41
-90.71
-52.04

3.21
0.03
2.66
47.51
53.41

4.52
0.00
12.28
4.33
21.13

-5.63
0.00
-10.00
3.12
-12.51

-3.20
0.00
-10.00
7.75
-5.45

-7.91
0.00
-10.00
-6.05
-23.96

-4.32
0.00
-10.00
43.29
28.97

0
-28.50
-0.04
-28.54

0.36
-14.19
-0.18
-14.01

-43.88
-30.40
-0.02
-74.3

0.00
-25.32
-0.02
-25.34

0.00
12.37
0.00
12.37

0.00
10.52
-0.01
10.51

0.00
-28.61
-0.07
-28.68

0.00
35.32
-0.05
35.27

-13.22

-26.21

22.95

116.12

53.75

38.49

2.03

141.26

-0.92
-14.14

-14.14
-40.35

-40.35
-17.4

-17.40
98.72

98.72
152.47

152.47
190.96

190.96
192.99

192.99
334.26

Interest rate

9%

Depreciation

6.50%

Growth in sales

25%

Other income
COGS

0.75 sales

Tax rate

35%

Dividends

40% Profits

Inventories
A/cs Recv
Loans&Adv

15% sales
18% sales
0.02 sales

A/cs Payables
Provisions

10% sales
0.3% sales