year

current asset
2013
2014

Year

17939483
18405780

current liability
18000989
27777240

17936483
18405780

current liability
18000989
27777240

current asset
2013
2014

year
2013
2014
Year

Current assent-inventorcurrent liability

7433246
18000989
8737813
27777240
Total debt

2013
2014
year

total asset
17464812
6951459

52289521
51730695

17464812
6951459

Shareholder's equity
11859157
12627625

Total debt
2013
2014

Year

Total debt
2013
2014

Year

Total equity
17464812
6951459

Net income
2013
2014

Year

Sales
5740838
7797654

Netincome
2013
2014

Year

Total asset

Netincome

2013
2014

Total equity
11859157
12627625

inventory
62066072
69133753

days
2013
2014

52289521
51730695

5740838
7797654

COGS

Year

86226859
96457743

5740838
7797654

2013
2014

year

11859157
12627625

9198670
10972534
turnover

365
365

6.74
6.3

Year

net sales
2013
2014

Year

total asset
86226859
96457743

Days

Turnover

2013
2014
Year

365
365
sales

2013
2014
Year

Receivable

Days
365
365

11.29
14.06

5740838
7797654

No. of shares outstandin

750000
750000

Net income

Price per share

2013
2014

Year

EPS
10
10

7.65
10.39

1811695
5439789

No. of share outstanding

750000
750000

Dividend
2013
2014

7633854
6858700
Turnover

2013
2014
Year

1.64
1.86

86226859
96457743

2013
2014
Year

52289521
51730695

Balance Sheet
ITEMS
Paid up capital
share premium
general reserve
hedge reserve
accumulated profit

10376134

2014
453496
249527
280000
-13999
11658601

Non current liability

long term finances
deferred taxation
retirement benefits

17464812
4102160
862403

6951459
3263372
1110999

4831840
0

3082979
4013825

Current liability
current portion
short term borrowing

2013
453496
249527
280000

short term running fina

customer security depos
trade and other payable
interest and mark-up ac

3356591
181977
9366805
263776

5949914
220957
14361913
147652

31467872
2351556

30550199
2233971

167546
292304
71368

167546
317600
55599

Current asset
stores
stock
trade debts
current portion og long
receivables
cash and bank balances

1273538
7925132
328110
55784
7633854
720065

1208547
9763987
272321
76082
6858700
226143

Income statement
sales-net
COGS
gross profit
dist. Selling exp
admin. Exp
operating profit
finance cost
other expenses
other operating income
taxation
earning per share

2013
86226869
-62066072
24160797
-10731584
-1957943
11471270
-2113095
-1439777
194565
2246199
129.37

2014
96457743
-69133753
27323990
-11085448
-2125079
14113463
-2155637
-1472550
523892
3079897
174.85

190796
64871

175550
57932

2013

2014

Non current asset

Tangible
property,plant
capital work-in-progress
Intangible
goodwill
long term loans
long term deposit

remearurement of net retirement

benefit liability
related tax

Balance Sheet
ITEMS

Paid up capital
share premium
general reserve

453496
249527
280000

453496
249527
280000

accumulated profit

10376134

11658601

Non current liability

long term finances
deferred taxation
retirement benefits

17464812
4102160
862403

6951459
3263372
1110999

4831840
0
3356591
181977
9366805
263776

3082979
4013825
5949914
220957
14361913
147652

31467872
2351556

30550199
2233971

167546
292304
71368

167546
317600
55599

1273538
7925132
328110
55784
7633854
720065

1208547
9763987
272321
76082
6858700
226143

2013
86226869
-62066072
24160797
-10731584
-1957943
11471270
-2113095

2014
96457743
-69133753
27323990
-11085448
-2125079
14113463
-2155637

Current liability
current portion
short term borrowing
short term running fina
customer security depos
trade and other payable
interest and mark-up ac
Non current asset
Tangible
property,plant
capital work-in-progress
Intangible
goodwill
long term loans
long term deposit
Current asset
stores
stock
trade debts
current portion og long
receivables
cash and bank balances
Income statement
sales-net
COGS
gross profit
dist. Selling exp
admin. Exp
operating profit
finance cost

other expenses
other operating income
taxation
earning per share
remearurement of net retirement
benefit liability
related tax

Balance sheet
item
Paid up capital
share premium
general reserve
accumulated profit

-1439777
194565
2246199
129.37

-1472550
523892
3079897
174.85

190796
64871

175550
57932

Common size analysis

2013
0.0086
47
0.0053
0
0.19843

2014
0.0087
0.0048
0.0054
-0.0002
0.2253

Non current liability

long term finances
deferred taxation
retirement benefits

0.334
0.078
0.0164

0.1347
0.063
0.0214

Current liability
current portion
short term borrowing
short term running fina
customer security depos
trade and other payable
interest and mark-up ac

0.0924
0
0.0641
0.0034
0.1791
0.005

0.0595
0.0775
0.115
0.0042
0.2776
0.0028

0.601
0.044

0.59
0.043

Intangible
goodwill
long term loans
long term deposit

0.0032
0.0055
0.0013

0.0032
0.0061
0.001

Current asset
stores
stock

0.0243
0.1515

0.0233
0.1887

Non current asset

Tangible
property,plant
capital work-in-progress

trade debts
current portion og long
receivables
cash and bank balances

0.0062
0.001
0.145
0.137

0.0052
0.0014
0.132
0.0043

Income statement
sales-net
COGS
gross profit
dist. Selling exp
admin. Exp
operating profit
finance cost
other expenses
other operating income
taxation
earning per share

1
-0.7197
0.28
-0.124
-0.0227
0.133
-0.0245
-0.0166
0.0022
0.026
0.0000015

1
-0.7161
0.283
-0.114
-0.022
0.1463
-0.223
-0.0152
0.0054
0.0319
0.0000018

0.0022
0.0075

0.0018
0.0006

remearurement of net retirement

benefit liability
related tax

current ratio=current asset/current liability

0.9965831877
0.6626209083
net working capital=current asset-current liability
-64506
-9371460
Acid test ratio=(C.A-inventory)/C.liability
0.4129354226
0.314567358
Debt ratio=Total debt/total asset
0.3340021417
0.1343778389
Debt to equity ratio=Total debt/shareholder's equity
1.4726857904
0.5504961543
Equity Multiplies Ratio=1+Total debt/Total equity
2.4726857904
1.5504961543
Profit ratio=Netincome/sales
0.0665783036
0.0808401043
Return on asset=Netincome/Total asset
0.1097894548
0.1507355353
Return on equity=Netincome/Total equity
0.48408483
0.6175075677

Inventory turnover ratio=CGS/inventory

6.747287597
6.3006187085
Inventory turnover in days
54.1543026706
57.9365079365

total asset turnover ratio=net sales/total asset

1.6490275174
1.864613321
Asset turnover in days
222.5609756098
196.2365591398
account receivable turnover ratio=sales/receivable
11.2953246158
14.0635605873
Receivable turnover in days
32.3294951284
25.960170697
Earning per share=Netincome/No. of share outstanding
7.6544506667
10.396872
Price earning ratio=Price per share/EPS
1.3071895425
0.9624639076
Dividend per share=Dividend/no. of share outstanding
2.4155933333
7.253052

Common Size Analysis

0.0086727893
0.008766478
0.0047720269
0.0048235772
0.0053548014
0.0054126472
0
-0.000270613
0.1984362029
0.225371049

0.3340021417
0.0784509003
0.0164928457

0.1343778389
0.0630838615
0.0214765914

0.0924055128
0

0.0595967056
0.0775907805

0.064192422
0.003480181
0.1791335017
0.0050445289

0.11501709
0.0042712939
0.2776284564
0.0028542435

0.6018007317
0.0449718405

0.5905623151
0.0431846315

0.0032041984
0.0055901067
0.0013648624

0.0032388121
0.0061394884
0.0010747778

0.0243555109
0.1515625282
0.006274871
0.0010668294
0.145992043
0.0137707324

0.0233622804
0.1887464879
0.0052642053
0.0014707322
0.1325847256
0.0043715438

Common Size Analysis

1
1
-0.7197996717
-0.7167257998
0.2802003283
0.2832742002
-0.12445754
-0.1149254342
-0.0227068781
-0.0220311914
0.1330359102
0.1463175745
-0.0245062244
-0.0223479934
-0.0166975447
-0.0152662705
0.0022564312
0.005431311
0.0260498732
0.0319300131
1.50034439960936E-006 1.81271087796E-006

0.002212721
0.0007523293

0.0018199679
0.0006005946

Index Based Analysis

100
100
100

1
1
1

100

1.1235977677

100
100
100

0.3980265576
0.7955252842
1.2882596651

100

0.6380548611

100
100
100
100

1.7726061948
1.2142028938
1.5332776758
0.5597628291

100
100

0.9708377802
0.9499969382

100
100
100

1
1.0865400405
0.7790466315

100
100
100
100
100
100

0.9489681501
1.232028312
0.8299686081
1.3638677757
0.8984583672
0.3140591474

Index Based Analysis

100
1.1186506494
100
1.1138735024
100
1.1309225437
100
1.0329740698
100
1.085363057
100
1.2303313408
100
1.0201325544

100
100
100
100

1.0227625528
2.6926322823
1.3711594565
1.3515498184

100
100

0.9200926644
0.8930338672

Index based analysis

2013
100
100
100

2014
1
1
1

Combined based analysis

2013
0.000086
0.47
0.000053

100

1.12

0.0019843

100
100
100

0.398
0.795
1.288

0.00334
0.00078
0.000164

100

0.638

0.000924

100
100
100
100

1.772
1.214
1.533
0.559

0.000641
0.000034
0.001791
0.00005

100
100

1.97
0.9499

0.00601
0.00044

100
100
100

1
1.086
0.779

0.000032
0.000055
0.000013

100
100

0.948
1.232

0.000243
0.001515

100
100
100
100

0.829
1.363
0.898
0.314

0.000062
0.00001
0.00145
0.00137

100
100
100
100
100
100
100
100
100
100
100

1.118
1.113
1.13
1.032
1.085
1.23
1.02
1.022
2.962
1.371
1.351

0.01
-0.007197
0.0028
-0.00124
-0.000227
0.00133
-0.000245
-0.000166
0.000022
0.00026
0.000000015

100
100

0.92
0.893

0.000022
0.000075

Year

Cash
2013
2014

Long term debt ratioLTD

2013
2014

720065
226143

Current liability
18000989
27777240

17464812
6951459

LTD+Total equity
29323969
19579084

Cash coverage ratio EBIT+DEP

Interest
2013
9513327
-2113095
2014
11988384
-2155637

bined based analysis

2014
0.0087
0.0048
0.0054
0.2011607143

0.3384422111
0.079245283
0.0166149068

0.0932601881
0.0648984199
0.0034596376
0.1810828441
0.0050089445

0.2994923858
0.0452679229

0.0032
0.0056169429
0.001283697

0.0245780591
0.1531655844

0.0062726176
0.001027146
0.1469933185
0.0136942675

0.8944543828
-0.6433962264
0.2504424779
-0.1104651163
-0.0202764977
0.1189430894
-0.218627451
-0.0148727984
0.0018230925
0.0232676878
1.33234641007E-006

0.0019565217
0.0006718925

Cash ratio= cash/ C.liability

0.0400014133
0.0081413056
LTDR=LTD/LTD+Total euity
0.5955814508
0.3550451594

Cash coverage ratio = EBIT+dep/interest

-4.5020820171
-5.5614113137