(Rs in Crs)

75.7 75.7 75.7263.74 266.83 281.19

0 0 00 0 0

339.44 342.53 356.89169.38 159.18 141.33

0.28 14.45 3.8169.66 173.63 145.13

0 1.49 1.45509.1 517.65 503.47

22.01 23.84 28.5112.89 14.09 15.62

0 0 09.12 9.75 12.89

0 0 00 1.48 0.04

277.25 258.35 258.35

60.81 65.61 74.27110.01 127.17 121.63

5.64 -0.92 -14.1456.35 4.1 2.85

232.81 195.96 184.61

8.99 9.8 23.851.37 0.11 0.2

10.36 9.91 24.05222.45 186.05 160.56

0 0 00.42 0.49 0.480.14 0.11 0.220.28 0.38 0.26

0 61.64 71.37509.1 517.65 503.4743.52 40.77 160.21

Industry :Diamond Cutting / Jewellery - Large

   Year Mar 10  Mar 11  Mar 12   SOURCES OF FUNDS : Share Capital   Reserves Total   Equity Share Warrants   Equity Application Money  Total Shareholders Funds  Secured Loans  Unsecured Loans    Total Debt  Other Liabilities   Total Liabilities  APPLICATION OF FUNDS : Gross Block or Gross Fixed Assets  Less : Accumulated Depreciation   Less:Impairment of Assets  Net Block   Lease Adjustment  Capital Work in Progress Investments    Current Assets, Loans & Advances  Inventories  Sundry Debtors or A/cs Receivables  Cash and Bank Loans and Advances    Total Current Assets  Less : Current Liabilities and Provisions Current Liabilities or A/cs Payable  Provisions   Total Current Liabilities   Net Current Assets Miscellaneous Expenses not written off    Deferred Tax Assets  Deferred Tax Liability   Net Deferred Tax  Other Assets   Total Assets Contingent Liabilities

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Mar-15 Mar-16 Mar-17 Mar-18 Mar-19

76.06 32.18 32.18 32.18 32.18 32.18 32.18298.72 345.26 411.37 490.44 555.52 649.59 776.37

0 0 0 0 0 0 00 0.04

374.78 377.44 443.55 522.62 587.70 681.77 808.55121.34 98.44

9.6 2.1130.94 100.54 75.22 87.59 98.11 69.50 104.82

1.27 1.25 1.23 1.23 1.22 1.15 1.1506.99 479.23 520.00 611.44 687.03 752.42 914.47

33.26 30.05 25.53 31.16 34.36 42.27 46.5917.81 20.27 22.08 23.92 26.05 28.54 31.43

0 015.45 9.78 3.45 7.24 8.31 13.73 15.16

0 00.03 0 0 0 0 0 0

214.94 212.28 200 210 220 230 240

87.42 92.14 65.30 81.63 102.03 127.54 159.4397.04 88.18 78.36 97.95 122.44 153.05 191.31

-40.35 -17.4 98.72 152.47 190.96 192.99 334.264.79 19.64 8.71 10.88 13.60 17.01 21.26

148.9 182.56 251.09 342.93 429.04 490.59 706.25

33.97 39.21 43.53 54.42 68.02 85.03 106.280.6 0.78 1.31 1.63 2.04 2.55 3.19

34.57 39.99 44.84 56.05 70.06 87.58 109.47114.33 142.57 206.25 286.88 358.97 403.01 596.78

0 00.63 0.69 0.69 0.69 0.75 0.49 0.710.47 0.66 0.63 0.49 0.38 0.23 0.310.16 0.03 0.06 0.2 0.37 0.26 0.4

162.08 114.57 110.24 107.12 99.37 105.42 62.13506.99 479.23 520.00 611.44 687.03 752.42 914.47171.51 61.35

Mar 13  Mar 14 

(Rs in Crs)Mar-10 Mar-11 Mar-12

120.84 145.44 176.690 0 0

120.84 145.44 176.6910.1 15.73 14.47

-1.58 0.49 1.96129.36 161.66 193.12

112.33 131.09 165.3317.03 30.57 27.79

1.21 1.2 1.53EBIT 15.82 29.37 26.26

13.86 12.01 11.941.96 17.36 14.32

0 0.1 0.10 0 0

-0.18 -0.11 0.132.14 17.37 14.09

15.57 14.28 -0.27-13.43 3.09 14.36

0 -7.97 0-337.71 -335.57 -326.17

0 0 00 0 0

-335.57 -318.2 -312.080 0 00 0 00 0 0

0.68 5.48 4.44

93.2 98.79 106.05

Retained Earnings -13.43 3.09 14.36

Industry :Diamond Cutting / Jewellery - Large

   Year  INCOME : Sales Turnover    Excise Duty  Net Sales  Other Income  Stock Adjustments    Total Income  EXPENDITURE :   Total Expenditure  Operating Profit or EBITDA  Depreciation

  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

Mar-13 Mar-14 Mar-15 Mar-16 Mar-17 Mar-18

249.13 348.270 0

249.13 348.27 435.34 544.17 680.21 850.27191.73 85.26 85.26 93.99 26.62 59.25

1.78 0.56 0.56 0.00 0.00 0.00442.64 434.09 521.16 638.16 706.83 909.52

402.39 366.58 326.50 408.13 510.16 637.7040.25 67.51 194.65 230.03 196.67 271.82

2.19 2.46 1.81 1.84 2.13 2.4938.06 65.05 192.85 228.19 194.54 269.3311.66 11.75 7.91 7.33 8.36 7.5426.40 53.30 184.94 220.86 186.19 261.78-0.08 0 64.73 77.30 65.17 91.62

0 0 0.00 0.00 0.00 0.000.1 0.14 0.14 0.15 0.15 0.16

26.38 53.16 120.07 143.41 120.87 170.008.85 3.23 4.23 5.98 6.77 7.56

17.53 49.93 115.84 137.43 114.10 162.440 0

-312.08 -285.70 00 47.39

-285.7 -279.930 0 46.34 54.97 45.64 64.980 3.39 3.39 3.39 3.39 3.390 0 0.00 0.00 0.00 0.00

8.23 15.47

121.42 134.84

17.53 46.54 66.11 79.07 65.07 94.08

Mar-19

1062.8491.88

0.001154.72

797.13357.59

2.89354.70

7.84346.86121.40

0.000.17

225.298.34

216.95

86.783.390.00

126.78

2010 2011 2012 2013 2014Beg. Of year Debt 169.66 173.63 145.13 130.94Addition to debt 3.97 0.00 0.00 0.00Payment of debt 0 28.5 14.19 30.4End of year debt 169.66 173.63 145.13 130.94 100.54

Average debt 171.65 159.38 138.04 115.74

Interest rate 0.06997 0.074915 0.084471 0.101521Interest paid 13.86 12.01 11.94 11.66 11.75

2015 2016 2017 2018 2019100.54 75.22 87.59 98.11 69.50

0.00 12.37 10.52 0.00 35.3225.32 0 0 28.61 075.22 87.59 98.11 69.50 104.82

87.88 81.41 92.85 83.81 87.16

9% 9% 9% 9% 9%7.91 7.33 8.36 7.54 7.84

Fixed Assets

2010 2011 2012 2013Beg. Of year Gross Fixed Assets 22.01 23.84 28.51Additions 1.83 4.67 4.75Assets sold/written off 0 0 0End of year Gross Fixed Assets 22.01 23.84 28.51 33.26

Average Gross Fixed Assets 22.93 26.18 30.89

Depreciation rate 0.052345 0.058453 0.070908Depreciation 1.21 1.2 1.53 2.19

Accumulated Depreciation 12.89 14.09 15.62 17.81

2014 2015 2016 2017 2018 201933.26 30.05 25.53 31.16 34.36 42.27

0 0 5.63 3.2 7.91 4.323.21 4.52 0 0 0 0

30.05 25.53 31.16 34.36 42.27 46.59

31.66 27.79 28.35 32.76 38.32 44.43

0.07771284 6.50% 6.50% 6.50% 6.50% 6.50%2.46 1.81 1.84 2.13 2.49 2.89

20.27 22.08 23.92 26.05 28.54 31.43

2011Retained Earnings 3.09Dep 1.2

CF from Operating ActivitiesCh in Inventories -4.8Ch in A/cs Recv -17.16Ch in Loans & Adv 52.25Ch in Current Liabilities 0.81Ch in Deferred Taxes -0.1Ch in Provisions -1.26

Total CF from Operations 29.74

CF from Investng ActivitiesCh in Gross FA -1.83Ch in Capital WIP -1.48Ch in Investments 18.9Ch in Other Assets -61.64

Total CF from Investments -46.05

CF from Financing ActivitiesCh in Share Capital 0Ch in Debt 3.97Ch in Other Liab 1.49

Total CF from Financing 5.46

Total Ch in Cash -6.56

Beginning of Year Cash 5.64End of Year Cash -0.92

2012 2013 2014 2015 2016 2017 2018 201914.36 17.53 46.54 66.11 79.07 65.07 94.08 126.78

1.53 2.19 2.46 1.81 1.84 2.13 2.49 2.89

-8.66 -13.15 -4.72 26.84 -16.33 -20.41 -25.51 -31.895.54 24.59 8.86 9.82 -19.59 -24.49 -30.61 -38.261.25 -1.94 -14.85 10.93 -2.18 -2.72 -3.40 -4.25

14.05 10.12 5.24 4.32 10.88 13.60 17.01 21.260.12 0.1 0.13 -0.03 -0.14 -0.17 0.11 -0.140.09 0.4 0.18 0.53 0.33 0.41 0.51 0.64

12.39 20.12 -5.16 52.41 -27.02 -33.77 -41.89 -52.64

-4.67 -4.75 3.21 4.52 -5.63 -3.20 -7.91 -4.321.44 0.01 0.03 0.00 0.00 0.00 0.00 0.00

0 43.41 2.66 12.28 -10.00 -10.00 -10.00 -10.00-9.73 -90.71 47.51 4.33 3.12 7.75 -6.05 43.29

-12.96 -52.04 53.41 21.13 -12.51 -5.45 -23.96 28.97

0 0.36 -43.88 0.00 0.00 0.00 0.00 0.00-28.50 -14.19 -30.40 -25.32 12.37 10.52 -28.61 35.32

-0.04 -0.18 -0.02 -0.02 0.00 -0.01 -0.07 -0.05-28.54 -14.01 -74.3 -25.34 12.37 10.51 -28.68 35.27

-13.22 -26.21 22.95 116.12 53.75 38.49 2.03 141.26

-0.92 -14.14 -40.35 -17.40 98.72 152.47 190.96 192.99-14.14 -40.35 -17.4 98.72 152.47 190.96 192.99 334.26

Interest rate 9%

Depreciation 6.50%

Growth in sales 25%

Other income

COGS 0.75 sales

Tax rate 35%

Dividends 40% Profits

Inventories 15% salesA/cs Recv 18% salesLoans&Adv 0.02 sales

A/cs Payables 10% salesProvisions 0.3% sales