RATIO ANALYSIS

Balance sheet(In Crores) - MSN LABORATARIES.

Mar 2013- Mar 2012- Mar 2011- Mar2010- Mar 2009-
Particulars 14 13 12 11 10
12
Liabilities 12 Months 12 Months Months 12 Months 12 Months

Share Capital 7.92 7.92 7.92 7.92 7.92

Reserves & Surplus 126.27 124.8 116.05 97.4 82.68
Net Worth 134.19 132.72 123.97 105.33 90.61
Secured Loans 3.56 6.86 21.03 49.26 50.6
Unsecured Loans 4.38 5.85 6.2 9.09 6.8
TOTAL LIABILITIES 142.13 145.43 151.2 163.67 148.01
Assets
Gross Block 187.23 183.93 179.06 173.9 171.82
(-) Acc. Depreciation 108.99 101.56 93.56 85.74 78.59
Net Block 78.24 82.36 85.5 88.16 93.23
Capital Work in
Progress. 0.93 0.17 2.63 1.23 1.65
Investments. 0.05 0.05 0.05 0.05 0.05
Inventories 33.84 12.46 27.53 62.86 53.29
Sundry Debtors 11.68 11.59 10.52 12.7 11.28
Cash And Bank 23.1 36.19 26.5 14.96 8.16
Loans And Advances 42.14 43.48 39.39 23.32 15.65
Total Current Assets 110.75 103.73 103.94 113.85 88.38
Current Liabilities 17.76 12.33 17.58 26.28 26.77
Provisions 30.08 28.55 23.35 13.34 8.53
Total Current Liabilities 47.84 40.87 40.92 39.62 35.3
NET CURRENT ASSETS 62.91 62.85 63.02 74.23 53.08
Misc. Expenses 0 0 0 0 0
TOTAL ASSETS
(A+B+C+D+E) 142.13 145.43 151.2 163.67 148.01

Sri Sai Institute of Engineering and Technology, Ananthapuramu.

RATIO ANALYSIS

Profit & Loss(in crores) - MSN LABORATARIES.

Mar 2009-
Mar 2013-14 Mar 2012-13 Mar 2011-12 Mar2010-11 10
12 Months 12 Months 12 Months 12 Months 12 Months
INCOME:
Sales Turnover 120.8 140.91 192.58 189.07 154.68
Excise Duty 21.09 8.15 10.52 16.5 12.71
NET SALES 99.71 132.76 182.06 172.56 141.97
Other Income 0 0 0 0 0
TOTAL INCOME 102.02 135.61 184 173.42 142.98
EXPENDITURE:
Manufacturing Expenses 51.62 43.53 47.02 49.88 45.64
Material Consumed 20.67 40.62 68.82 60.31 40.37
Personal Expenses 12.73 11.34 11.29 9.83 8.76
Selling Expenses 1.48 2.09 6.62 5.41 3.96
Administrative Expenses 3.75 14.22 11.92 11.96 10.74
Expenses Capitalised 0 0 0 0 0
Provisions Made 0 0 0 0 0
TOTAL EXPENDITURE 90.26 111.8 145.66 137.39 109.48
Operating Profit 9.45 20.97 36.4 35.17 32.49
EBITDA 11.76 23.81 38.34 36.04 33.5
Depreciation 7.43 8.04 7.82 7.8 7.77
Other Write-offs 0 0 0 0 0
EBIT 4.33 15.77 30.52 28.24 25.73
Interest 0.47 0.88 3.4 6.55 4.95
EBT 3.86 14.9 27.12 21.69 20.78
Taxes 0 3.6 5.82 4.21 2.76
Profit and Loss for the Year 3.91 11.3 21.3 17.48 18.02
Non Recurring Items 0 0 0 0 0

Other Non Cash Adjustments 0 -0.1 -0.1 -0.5 0

Other Adjustments 0 0 0 0 0
REPORTED PAT 3.91 11.19 21.1 16.9 17.94
KEY ITEMS
Preference Dividend 0 0 0 0 0
Equity Dividend 2.1 2.1 2.1 1.87 1.87
Equity Dividend (%) 26.99 26.99 27 23.99 23.99
Shares in Issue (Lakhs) 77.74 77.74 77.74 77.74 77.74
EPS - Annualised (Rs) 5.03 14.4 27.15 21.74 23.08

Sri Sai Institute of Engineering and Technology, Ananthapuramu.

RATIO ANALYSIS

BIBLOGRAPHY

Financial Management - IM PANDEY

Fundamentals of financial management - PRASANNA CHANDRA
Financial management (principles & practice) - S.N.MAHESWARI
Financial decision making - JOHN J.HAMPTON
Business research methodology - KOTARI
Financial Management -KHAN and JAIN

Web sites
www.economictimes.com
www.moneycontrol.com

Sri Sai Institute of Engineering and Technology, Ananthapuramu.