Professional Documents
Culture Documents
Table of Contents
1.
2.
3.
Central Airconditioning
Commercial Refrigeration
Room Airconditioners
Cold Storages
VARIANCE
Shareholder's
Equity
and liabilitiesfunds
(a) Share funds
capital
Shareholders'
1798.72
TOTAL
Reserves
and surplus
51160.05
Share application money pending allotments
52958.77
2719.09
2296.00
21283.58
1798.72
24002.67
47638.42
15878.79
0.00
18174.79
3521.63
5404.79
49437.14
5466.84
3521.63
-5466.84
5520.00
-54.64
4.53
-54.64
-2760.00
423.09
5827.88
Non-current
liabilities
Non-current
liabilities
(a)Long
term borrowings
Long-term
provisions
(b) Deferred tax liabilities (net)
281.12
281.12
(c) Other
long-term liabilities
Current
liabilities
43088.16
(d) Long-term
provisions
Short-term
borrowings
TradeTOTAL
paya b I es
335.762760.00
335.76
-4.53
78929.16
37267.25 0.64
75274.522767.16
0.96
5820.91
1375.33
3654.64
1391.83
41598.92
41343.905527.80
6900.82
255.02
-1373.02
6654.04
6326.39
160212.066973.12
30416.13
209984.96
327.65
8389.00
10058.22
34626.54
13525.21
-1415.88
8112.21
8700.40
1004.90
862.34
142.56
Non-current assets
46506.36
52578.28
-6071.92
FixedTOTAL
assets
76036.83
83120.73
-7083.90
OtherCurrent
current liabilities
liabilities
(a)Short
term borrowings
Short-term
provisions
(b) Trade
payables
TOTAL
(LIABILITY)
170270.28
223510.17
Assets
Tangible
assets
-0.32
-4210.41
-588.19
19607.43
20204.31
-596.88
1926.28
114.01
2090.99
-164.71
Non-current
assets
Capital
work-in-progress
307.88
-193.87
(a)Fixed
assets
Intangible
assets
under
development
(i)Tangible assets
1432.42
458.29
17242.56
974.13
16147.43
1095.13
(ii)Intangible assets
Non-current investments
12135.79
(iii)Capital work-in-progress
Deferred tax assets (net)
(iv)Intangible assets under development
Long-term loans and advances
11434.65
(b)Deferred tax assets (net)
Trade receivables
5275.07
(c)Long-term loans and advances
Other non-current assets
84.12
(d) Other non-current assets
52009.77
TOTAL
Current assets
Current assets
Inventories
58139.80
(a)Inventories
Trade receivables
68011.18
(b) Trade receivables
Cash and bank balances
4725.75
(c) Cash and bank balances
Short-term loans and advances
13063.23
(d)Short-term loans and advances
Other current assets
27561.24
(e)Other current assets
171501.20
TOTAL
TOTAL (ASSETS)
223510.97
TOTAL
2303.95
12135.79
31.91
1607.07
0.00
429.42
-397.51
184.78
11135.69
57.80
8059.14
3058.60
7.50
657.89
298.96
Intangible assets
54399.59
22879.60
-2784.07
1793.30
76.62
0.51
-2389.82
20635.62
50882.30
29047.75
64905.38
18837.99
1097.78
2199.35
9202.93
2927.83
29496.98
144.31
155585.37
53157.23
209984.96
76036.83
7257.50
30564.29
3105.80
16452.60
3627.97
7157.90
3860.30
2816.69
-1935.74
5493.63
15915.83
62485.11
13526.01
83120.73
696.88
-473.11
57.80
1265.30
-0.51
2243.98
-1516.54
2385.39
-4958.55
111.14
-5349.32
-9327.88
-7083.90
2013
2719.09
2296.00
4%
3%
21283.58
15878.79
28%
19%
TOTAL
24002.67
18174.79
32%
22%
5466.84
0%
7%
0%
0%
5520.00
4%
7%
4.53
0%
0%
0.64
0.96
0%
0%
2767.16
1375.33
4%
2%
TOTAL
5527.80
6900.82
7%
8%
0%
0%
2760.00
Current liabilities
(a)Short term borrowings
6973.12
8389.00
9%
10%
30416.13
34626.54
40%
42%
8112.21
8700.40
11%
10%
1004.90
862.34
1%
1%
46506.36
52578.28
76036.83
83120.73
61%
100
%
63%
100
%
(i)Tangible assets
17242.56
16147.43
23%
19%
(ii)Intangible assets
2303.95
1607.07
3%
2%
(iii)Capital work-in-progress
31.91
429.42
0%
1%
184.78
657.89
0%
1%
57.80
0%
0%
4%
2%
TOTAL
Assets
Non-current assets
(a)Fixed assets
3058.60
1793.30
0.51
0%
0%
22879.60
20635.62
30%
25%
0%
0%
(a)Inventories
29047.75
30564.29
38%
37%
18837.99
16452.60
25%
20%
2199.35
7157.90
3%
9%
2927.83
2816.69
4%
3%
144.31
5493.63
0%
7%
53157.23
62485.11
76036.83
83120.73
70%
100
%
75%
100
%
TOTAL
Current assets
TOTAL
TOTAL
1,798.72
51,160.05
1,798.72
47,638.42
1%
23%
1%
23%
Non-current liabilities
Long-term provisions
Current liabilities
Short-term borrowings
Trade paya b I es
Other current liabilities
Short-term provisions
TOTAL (LIABILITY)
Assets
Non-current assets
Fixed assets
Tangible assets
Intangible assets
Capital work-in-progress
Intangible assets under
development
Non-current investments
Deferred tax assets (net)
Long-term loans and
advances
Trade receivables
Other non-current assets
Current assets
Inventories
Trade receivables
Cash and bank balances
Short-term loans and
advances
Other current assets
TOTAL (ASSETS)
52,958.77
49,437.14
24%
281.12
281.12
43,088.16
78,929.16
41,598.92
6,654.04
1,70,270.
28
2,23,510.
17
335.76
335.76
37,267.25
75,274.52
41,343.90
6,326.39
1,60,212.
06
2,09,984.
96
0%
0%
19%
35%
19%
3%
24%
0%
0%
0%
18%
36%
20%
3%
76%
76%
100%
100%
19,607.43
1,926.28
114.01
20,204.31
2,090.99
307.88
9%
1%
0%
10%
1%
0%
1,432.42
458.29
12,135.79
12,135.79
1%
0%
5%
0%
0%
0%
6%
0%
11,434.65
11,135.69
5,275.07
84.12
52,009.77
8,059.14
7.50
54,399.59
5%
2%
0%
23%
58,139.80
68,011.18
4,725.75
50,882.30
64,905.38
1,097.78
26%
30%
2%
5%
4%
0%
26%
0%
24%
31%
1%
13,063.23
9,202.93
27,561.24
1,71,501.
20
2,23,510.
97
29,496.98
1,55,585.
37
2,09,984.
96
6%
12%
4%
14%
77%
100%
74%
100%
Current
ratio
Liquidity
Ratios
Acid Test
Ratio
Formula
Current
Assets/Current
Liabilities
Quick Asset(Current
AssetsInventory)/Current
Liabilities
2014
2013
171501/170271=1.007
155585/160212=0.971
(171501-58139)/170271=0.667
(155585-50882)/160212=0.654
Leverage
Ratios
Turnover
DebtEquity
Ratio
Interest
Coverage
Ratio
Inventor
y
Turnover
(160212+335)/49437 =3.24
3.22
(7589-4964)/4964=0.52
(5259-4985)/4985 =0.055
Revenue from
operations/Inventory
277038/58130=4.76
276705/50882=5.43
277038/68911=4.02
276705/64905=4.26
277038/19607=4.02
276705/20204=4.26
Total Revenue/Total
Assets
282489/223510=1.265
280358/209984=1.33
Gross Profit/Revenue
from Operations
(2770380.5(165343+23403)/277038=0.3
4 [ 50 % Assumption made
for raw material and expenses]
(2767050.5(159726+41489)/276705=0.7
3
Net Profit/Total
Revenues
7589/282489=0.0268
5173/280358=0.01845
Return
on Assets
7589/223510=0.034
5173/209984=0.0246
Earning
Power
PBIT/Total Assets
16023/223510=0.072
13534/209984=0.0645
PBIT(1-T)/Total assets
16023(1-0.3)/223510=0.0216
13534(1-0.3)/209984=0.0448
Equity
Earnings/Equity
7589/52958=0.1433
5173/49437=0.10464
206/24.41=8.44
168/29.2 =5.75
Yield
Dividend +Price
Change/Initial Price
40.68/
Market
Value to
book
value
206/58.88=3.498
Fixed
Assets
Turnover
Total
Assets
Turnover
Gross
Profit
Margin
Ratio
Net
Profit
Margin
Ration
Return
on
capital
employed
Return
on
Equity
Priceearning
ratio
Valuation
(170271+281)/52958=
PBIT/Interest
Debit
Turnover
Profitabilit
y
Total
Liabilities(Current
Liabilities +Non
Current
Liabilities/Shareholder
s funds
Net Credit
Sales(Revenue from
operations)/Trade
Receivables
Revenues from
operations/Net Fixed
Assets
168/54.97=3.056
Liquidity
Ratios
Ratios
Formula
2014
2013
Current
ratio
Current Assets/Current
Liabilities
53157/46506=1.143
62485/52578=1.188
Acid Test
Ratio
Quick Asset(Current
AssetsInventory)/Current
Liabilities
(5315729047)/46506=0.518
(62485-30564)/52578= 0.607
Leverage
Ratios
Turnover
Debt-Equity
Ratio
Total
Liabilities(Current
Liabilities +Non
Current
Liabilities/Shareholders
funds
(46506+5527)/24002=2.17
(52578+6900)/18174 = 3.27
Interest
Coverage
Ratio
PBIT/Interest
(1132-842)/842=0.34
(2066-541)/541=2.82
Inventory
Turnover
Revenue from
operations/Inventory
109972/29047=3.78
92999/30564=3.04
109972/18837=5.83
92999/16452=5.65
109972/18837=5.83
92999/16452=5.65
Net Credit
Sales(Revenue from
operations)/Trade
Receivables
Revenues from
operations/Net Fixed
Assets
Debit
Turnover
Fixed Assets
Turnover
110547/76036=
Total Assets
Turnover
Total Revenue/Total
Assets
93159/83120=1.12
1.45
Gross Profit
Margin
Ratio
Net Profit
Margin
Ration
Profitabilit
y
Gross Profit/Revenue
from Operations
1099720.5(56417+27336)/109972
=0.62
929990.5(50765+21515)/92999=0.23
Net Profit/Total
Revenues
804/110547=.00727
1530/93159=0.0164
Return on
Assets
804/76036=0.0106
1530/83120=0.0184
Earning
Power
PBIT/Total Assets
(1132+1194)/76036
=0.0305
(2066+720)/83120=0.0335
Return on
capital
employed
PBIT(1-T)/Total assets
(1132+1194)(10.3)/76036=0.02135
(2066+720)(1-0.3)/83120=0.023
Return on
Equity
Equity Earnings/Equity
804/24002=0.0335
1530/18174=0.0842
Priceearning
ratio
182.95/ 61.59=2.97
137.4/ 20.59=6.67
Yield
Dividend +Price
Change/Initial Price
Market
Value to
book value
182.95/88.27=2.073
137.4/79.16=1.736
Valuation
Y o Y change
119934.16
101922.09
18%
9961.57
8922.93
12%
Income
Revenue from
operations (gross)
Less : Excise duty
recovered (refer
note 44)
Revenue from
operations (net)
Other income
109972.59
92999.16
18%
574.85
160.70
258%
Total Revenue
110547.44
93159.86
19%
Cost of raw
material and
components
consumed
Purchase of stockin-trade
Decrease /
(Increase) in
inventories of
finished goods,
work-in-progress
and stock-in-trade
Employee benefits
expense
Finance costs
56417.50
50765.32
11%
13603.55
12949.05
5%
-326.44
-3326.14
-90%
8184.52
6450.65
27%
1194.98
720.73
66%
Depredation and
amortization
expense
Other expenses
3003.82
2018.42
49%
27336.98
21515.75
27%
Total Expenses
109414.91
91093.78
20%
1132.53
2066.08
-45%
467.41
490.37
-5%
-77.47
-216.98
-64%
-62.33
262.35
-124%
327.61
535.74
-39%
804.92
1530.34
-47%
2.97
6.67
-55%
Expenses
Tax expense
Current tax
[Including
Rs(0.53) Lacs
(Previous year: Rs
15.44 Lacs)
pertaining to
earlier years]
MAT Credit
entitlement
[Including Rs
29.93 Lacs
Deferred tax
charge / (credit)
280240.88
3202.47
277038.41
5451.35
282489.76
279902.57
3196.59
276705.98
3652.89
280358.87
165343.47
159726.30
38344.71
-6225.25
46944.82
-2886.30
0.1%
0.2%
0.1%
49.2%
0.8%
3.5%
-18.3%
115.7%
23403.65
45599.82
266466.40
21550.37
41489.28
266824.47
16023.36
13534.40
3469.29
4964.46
7589.61
3289.77
4985.28
5259.35
18.4%
5.5%
-0.4%
44.3%
2087.47
2087.47
1151.87
1151.87
81.2%
81.2%
7589.61
8.44
8.6%
9.9%
-0.1%
85.53
85.53
5173.82
5.75
46.7%
46.8%
Liquidity
Ratios
Current
ratio
Current Assets/Current
Liabilities
53157/46506=1.143
62485/52578=1.188
Acid Test
Ratio
Quick Asset(Current
AssetsInventory)/Current
Liabilities
(5315729047)/46506=0.518
(62485-30564)/52578= 0.607
Acid Test
Ratio
Current
Assets/Current
Liabilities
Quick Asset(Current
AssetsInventory)/Current
Liabilities
171501/170271=1.007
155585/160212=0.971
(171501-58139)/170271=0.667
(155585-50882)/160212=0.654