fsa cement industry final-fsa (1)
TRANSCRIPT
8/3/2019 FSA Cement Industry Final-FSA (1)
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K C P Ltd
Industry :Cement - Major - South India
(Rs in Crs)
Year Mar 11 Mar 10 Mar 09 Mar 08 Mar 07SOURCES OF FUNDS :
Share Capital 4.848458 6.464357 4.183299 5.234518 6.041149
Reserves Total 43.54915 53.43855 73.93308 71.87005 60.85673
Equity Share Warrants 0 0 0 0 0
Equity Application Money 0 0 0 0 0
Total Shareholders Funds 48.39761 59.90291 78.11638 77.10457 66.89788
Secured Loans 34.65859 21.57275 13.7799 12.99086 20.73862
Unsecured Loans 16.94381 18.52434 8.103722 9.904569 12.3635
Total Debt 51.60239 40.09709 21.88362 22.89543 33.10212
Total Liabilities 100 100 100 100 100
APPLICATION OF FUNDS : 0 0 0 0 0
Gross Block 79.48729 51.60675 79.60926 94.25787 98.27998
Less : Accumulated Depreciation 21.14069 26.08345 39.68455 46.20508 50.88813
Less:Impairment of Assets 0 0 0 0 0
Net Block 58.3466 25.5233 39.92471 48.05279 47.39185
Lease Adjustment 0 0 0 0 0
Capital Work in Progress 16.3453 40.21502 2.742349 3.329949 7.461218
Investments 3.577746 4.872344 8.431506 11.25685 12.98683
Current Assets, Loans & Advances 0 0 0 0 0
Inventories 15.88979 16.47438 25.35294 25.22234 26.37672
Sundry Debtors 5.592901 11.20108 20.79317 21.65279 13.0665Cash and Bank 10.53423 13.59893 22.99679 15.51675 10.54506
Loans and Advances 11.85506 19.66823 29.03645 25.07614 29.15124
Total Current Assets 43.87199 60.94263 98.17934 87.46802 79.13952
Less : Current Liabilities and Provisions 0 0 0 0 0
Current Liabilities 14.33752 20.01808 30.02304 28.80812 31.20401
Provisions 3.100124 7.938442 13.45861 14.11574 9.167174
Total Current Liabilities 17.43764 27.95652 43.48165 42.92386 40.37119
Net Current Assets 26.43434 32.9861 54.69769 44.54416 38.76834
Miscellaneous Expenses not written off 0 0 0 0 0
Deferred Tax Assets 0.142992 0.137581 0.311557 0.414213 0.135914
Deferred Tax Liability 4.846984 3.73435 6.107812 7.59797 6.744153
Net Deferred Tax -4.70399 -3.59677 -5.79625 -7.18376 -6.60824
Total Assets 100 100 100 100 100
Contingent Liabilities 15.51 14.17 13.17 17.53 18.25
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fixed asset ratio 1.243805
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UltraTech Cement Ltd
Industry :Cement - Major - North India
(Rs in Crs)
Mar 06 Year Mar 11 Mar 10 Mar 09 Mar 08SOURCES OF FUNDS :
7.589049 Share Capital 1.850291 2.003647 2.168041 2.805902
56.66765 Reserves Total 70.1335 72.13983 60.53465 57.96467
0 Equity Share Warrants 0 0 0 0
0 Equity Application Money 0.032274 0.032029 0 0
64.2567 Total Shareholders Funds 72.01606 74.1755 62.70269 60.77057
20.11186 Secured Loans 18.83619 13.74805 20.47701 22.14834
15.63144 Unsecured Loans 9.147748 12.07644 16.8203 17.08109
35.7433 Total Debt 27.98394 25.8245 37.29731 39.22943
100 Total Liabilities 100 100 100 100
0 APPLICATION OF FUNDS : 0 0 0 0
101.519 Gross Block 121.1445 130.0164 128.8916 112.0783
60.90668 Less : Accumulated Depreciation 44.17108 50.48083 48.15928 55.71999
0 Less:Impairment of Assets 0 0 0 0
40.6123 Net Block 76.97338 79.53557 80.73232 56.3583
0 Lease Adjustment 0 0 0 0
3.968207 Capital Work in Progress 7.463013 4.17452 11.79509 51.46031
18.61054 Investments 25.18676 26.87115 18.02144 3.851945
0 Current Assets, Loans & Advance 0 0 0 0
30.14424 Inventories 13.21023 13.22513 12.05092 13.74349
7.877539 Sundry Debtors 4.066603 3.47375 3.377539 4.8822110.05004 Cash and Bank 0.977608 1.347621 1.819733 2.269469
33.79452 Loans and Advances 7.123933 5.651382 6.645014 8.493437
81.86635 Total Current Assets 25.37838 23.69789 23.89321 29.3886
0 Less : Current Liabilities and Pro 0 0 0 0
27.6126 Current Liabilities 19.44825 18.31722 19.55051 26.00525
13.05269 Provisions 3.872149 2.591431 2.301443 2.829793
40.66529 Total Current Liabilities 23.3204 20.90865 21.85195 28.83504
41.20106 Net Current Assets 2.05798 2.789236 2.041257 0.553562
0 Miscellaneous Expenses not writt 0 0 0 0
0.217839 Deferred Tax Assets 1.091175 0.382896 0.291534 0.306533
4.60995 Deferred Tax Liability 12.7723 13.75337 12.88164 12.53065
-4.39211 Net Deferred Tax -11.6811 -13.3705 -12.5901 -12.2241
100 Total Assets 100 100 100 100
38 Contingent Liabilities 2314.22 186.97 188.63 153.85
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Comparative Statement Analysis
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India Cements Ltd
Industry :Cement - Major - South India
(Rs in Crs)
Mar 07 Mar 06 Year Mar 11 Mar 10 Mar 09 Mar 08 Mar 07SOURCES OF FUNDS :
3.724558 4.999398 Share Capi 4.692766 4.900176 5.025964 5.025964 6.101545
49.04515 36.69652 Reserves 57.78619 61.07712 59.59619 59.59619 45.65344
0 0 Equity Sh 0 0 0 0 0
0 0 Equity Ap 0 0 0 0 0
52.76971 41.69592 Total Shar 62.47896 65.9773 64.62215 64.62215 51.75498
34.44371 49.07152 Secured L 17.99408 13.82521 18.44052 18.44052 27.32396
12.78658 9.232561 Unsecured 19.52697 20.19749 16.93734 16.93734 20.92106
47.23029 58.30408 Total Deb 37.52104 34.0227 35.37785 35.37785 48.24502
100 100 Total Liab 100 100 100 100 100
0 0 APPLICA 0 0 0 0 0
143.1512 184.9476 Gross Blo 90.5309 91.093 94.55745 94.55745 90.36295
67.83788 83.05731 Less : Accu 31.95184 28.58061 26.788 26.788 24.8451
0 0 Less:Imp 0 0 0 0 0
75.31332 101.8903 Net Block 58.57906 62.51238 67.76945 67.76945 65.51785
0 0 Lease Adj 0 0 0 0 0
20.85172 5.663628 Capital W 15.8854 11.21296 16.08778 16.08778 3.345222
14.46411 6.923015 Investme 2.449044 5.008654 2.82894 2.82894 1.290518
0 0 Current A 0 0 0 0 0
12.97208 15.24316 Inventorie 7.909322 7.468872 6.956768 6.956768 5.823382
5.490051 6.929441 Sundry D 3.88645 4.042402 6.299227 6.299227 6.0977952.680401 2.473796 Cash and 0.505513 0.858412 1.516171 1.516171 5.394068
7.584348 6.377254 Loans and 32.06061 29.81854 23.37305 23.37305 22.93334
28.72688 31.02365 Total Curr 44.3619 42.18823 38.14522 38.14522 40.24859
0 0 Less : Cu 0 0 0 0 0
22.04128 20.757 Current Li 15.92879 14.87314 19.00445 19.00445 9.456375
0.552595 1.573431 Provisions 1.156616 1.753356 1.519374 1.519374 0.713804
22.59388 22.33043 Total Cur 17.08541 16.62649 20.52383 20.52383 10.17018
6.133 8.693225 Net Curre 27.27649 25.56173 17.62139 17.62139 30.07841
0 0 Miscellan 0 0 0.241128 0.241128 0.776138
0.357826 0.3787 Deferred 0.277276 0.329103 0.328326 0.328326 0.404707
17.11998 23.54885 Deferred 4.467278 4.624833 4.877016 4.877016 1.412844
-16.7622 -23.1702 Net Defer -4.19 -4.29573 -4.54869 -4.54869 -1.00814
100 100 Total Ass 100 100 100 100 100
193.46 153.45 Contingen 811.86 825.35 388.31 349.65 241.36
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Mar 06
6.602004
46.7296
0
0
53.3316
42.94011
3.728295
46.6684
100
0
91.87639
28.11168
0
63.76471
0
0.947908
1.066014
0
6.542339
7.3614321.334659
31.03771
46.27614
0
11.84273
0
11.84273
34.43341
1.275912
2.243708
3.731661
-1.48795
100
663.79
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K C P Ltd
Industry :Cement - Major - South India
(Rs in Crs)
Year Mar 11(12) Mar 10(12) Mar 09(12)
INCOME :
Sales Turnover 361.73 411.75 400.46 Excise Duty 45.58 39.8 51.32
Net Sales 316.15 371.95 349.14
Other Income 14.53 11.13 17.42
Stock Adjustments 10.74 0.49 5.24
Total Income 341.42 383.57 371.8
EXPENDITURE :
Raw Materials 73.72 82.64 68.72
Power & Fuel Cost 73.15 58.72 70.17
Employee Cost 35.7 35.63 29.9
Other Manufacturing Expenses 46.58 59.53 55.04
Selling and Administration Expenses 19.9 22.34 21.31
Miscellaneous Expenses 10.13 14.18 12.97
Less: Pre-operative Expenses Capitalised 0 0 0
Total Expenditure 259.18 273.04 258.11
Operating Profit 82.24 110.53 113.69
Interest 13.94 9.49 6.71
Gross Profit 68.3 101.04 106.98
Depreciation 12.33 10.57 9.14
Profit Before Tax 55.97 90.47 97.84
Tax 8.52 30 31.46
Fringe Benefit tax 0 0 0.3 Deferred Tax 6.1 0.45 0.17
Reported Net Profit 41.35 60.02 65.91
Extraordinary Items -0.05 0 0.05
Adjusted Net Profit 41.4 60.02 65.86
Adjst. below Net Profit 0 0 0
P & L Balance brought forward 27.55 23.47 22.64
Statutory Appropriations 0 0 0
Appropriations 27.82 55.94 65.08
P & L Balance carried down 41.08 27.55 23.47
Dividend 12.89 12.89 12.89
Preference Dividend 2.4 0.75 0
Equity Dividend % 100 100 100
Earnings Per Share-Unit Curr 28.25 44.2 49.43
Book Value-Unit Curr 239.19 220.93 186.73
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cost of goods sold 205.180 230.820 207.820
no. of shares 14654867.257 13579185.520 13323892.373
EBIT 69.910 99.960 104.550
profitability ratios
gross profit margin=Gross profit/Net Sales 0.351 0.379 0.405
net profit margin=PAT/Net Sales 0.131 0.161 0.189
net margin based on nopat=NOPAT/Sales 0.175 0.187 0.208
operating expense ratio=Operating Exp./Sales 0.633 0.586 0.586
ROTA=NOPAT/Total Asset 0.082 0.137 0.236
return on equity=PAT/NW 0.126 0.197 0.274
dps 8.796 9.492 9.674
dividend payout ratio=DPS/EPS 0.311 0.215 0.196
Operating profit ratio 0.175 0.239 0.250
Return on capital employed 0.103 0.196 0.339
Activity Ratio
Inventory turnover ratio=COGS/avg inv. 2.142 2.851 2.964Debt turnover ratio= Sales/Debtors 8.333 6.527 5.449
asset turnover ratio= Sales/ Total Assets 0.466 0.731 1.133
fixed asset turn ratio= Sales/ Fixed Assets 0.595 1.035 2.217
liquidity ratios
1.current ratios = CA/CL 2.52 2.18 2.26
2Liquidity ratios = CA-INVENTROY/CL 1.60 1.59 1.67
Interval measure = CA-INVENTORY/ARVERAGE DAILY
OP EXP
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Average daily operating expense=
cogs+selling,adminstartive+gereral expenses-
deprication(and other non-cash expenditures
Raw material 73.72 82.64 68.72
power 73.15 58.72 70.17dperciation 12.33 10.57 9.14
other manuf expenses 46.58 59.53 55.04
stock adjustments 10.74 0.49 5.24
COGS 216.52 211.95 208.31
selling & adminstration 19.9 22.34 21.31
general expenses 10.13 14.18 12.97
LESS:Deperciation -12.33 10.57 9.14
ADOE 0.650611111 0.719555556 0.69925
Interval measure 291.7564683 314.4302038 320.9152664
4. Net working captial ratio= NWC/NET ASSEST
NET working capital/ net current assest 179.32 167.83 168.54
net assest= NET FIXED ASSEST + NET CURRENT
ASSEST 710.27 527.09 325.99
Net working captial ratio 0.25 0.32 0.52
LEVERAGE RATIOS
1. debt ratios= toatl debt/capital employed
total debt 350.05 204.01 67.43
net worth 710.27 527.09 325.99
debt ratio 0.492840751 0.38704965 0.206846836
2.DEBT-EQUITY= totaldebt/networthtotal debt 350.05 204.01 67.43
net worth=sharecapital +reserve 328.31 304.78 240.7
debt-equity 1.07 0.67 0.28
3.long term capitalization= longterm debt/long
term debt+net worth
longterm debt 350.05 204.01 67.43
long term debt + networth 678.36 508.79 308.13
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long term capitalization ratio 0.516 0.401 0.219
4.long term debt-to-networth= long term debt/net
worth
long term debt 350.05 204.01 67.43
net worth 328.31 304.78 240.7
long term debt-to-networth ratio 1.07 0.67 0.28
5.Coverage ratios= EBIT/Interst
EBIT 82.24 110.53 113.69
interest 13.94 9.49 6.71
coverage ratios ratios 5.9 11.6 16.9
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UltraTech Cement Ltd
Industry :Cement - Major - North India
(Rs in Crs)
Mar 08(12) Mar 07(12) Mar 06(12) Year
INCOME :
406.83 294.32 197.38 Sales Turnover63.83 44.33 31.63 Excise Duty
343 249.99 165.75 Net Sales
9.21 6.53 9.43 Other Income
6.09 -0.68 5.31 Stock Adjustments
358.3 255.84 180.49 Total Income
EXPENDITURE :
65.61 36.68 34.34 Raw Materials
55.52 41.34 36.12 Power & Fuel Cost
28 22.43 18.83 Employee Cost
63.38 41.55 29.3 Other Manufacturing Expenses
20.52 17.88 26.95 Selling and Administration Expenses
12.44 13.01 0.47 Miscellaneous Expenses
0.01 0.27 0 Less: Pre-operative Expenses Capitalised
245.46 172.62 146.01 Total Expenditure
112.84 83.22 34.48 Operating Profit
6.92 4.44 4.44 Interest
105.92 78.78 30.04 Gross Profit
8.58 6.18 5.19 Depreciation
97.34 72.6 24.85 Profit Before Tax
26.54 16.6 7.08 Tax
0.41 1.05 0.5 Fringe Benefit tax3.85 6.65 -0.23 Deferred Tax
66.54 48.3 17.5 Reported Net Profit
-0.05 0.04 0.05 Extraordinary Items
66.59 48.26 17.45 Adjusted Net Profit
-5.34 0 0 Adjst. below Net Profit
27.05 50.95 53.31 P & L Balance brought forward
0 0 0 Statutory Appropriations
65.61 72.2 19.86 Appropriations
22.64 27.05 50.95 P & L Balance carried down
12.89 12.89 6.45 Dividend
0 0 0 Preference Dividend
100 100 50 Equity Dividend %
49.92 36.07 12.87 Earnings Per Share-Unit Curr
147.3 110.74 84.67 Book Value-Unit Curr
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206.680 136.920 67.390
13339342.949 13379539.784 13558663.559
104.260 77.040 29.290
0.397 0.452 0.593
0.194 0.193 0.105
0.214 0.211 0.132
0.599 0.527 0.488
0.298 0.247 0.129
0.351 0.338 0.160
9.663 9.634 4.757
0.194 0.267 0.370
0.277 0.282 0.120
0.423 0.361 0.172
3.492 2.548 2.6326.433 8.967 12.388
1.393 1.172 0.976
2.224 1.727 1.544
2.04 1.96 2.01
1.45 1.31 1.27
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65.61 36.68 34.34
55.52 41.34 36.128.58 6.18 5.19
63.38 41.55 29.3
6.09 -0.68 5.31
199.18 125.07 110.26
20.52 17.88 26.95
12.44 13.01 0.47
8.58 6.18 5.19
0.668666667 0.450388889 0.396861111
229.2323031 249.9617614 221.3620774
109.69 82.72 69.98
263.94 227.47 177.31
0.42 0.36 0.39
56.38 70.63 60.71
263.94 227.47 177.31
0.213609154 0.310502484 0.342394676
56.38 70.63 60.71
189.87 142.74 109.14
0.30 0.49 0.56
56.38 70.63 60.71
246.25 213.37 169.85
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0.229 0.331 0.357
56.38 70.63 60.71
189.87 142.74 109.14
0.30 0.49 0.56
112.84 83.22 34.48
6.92 4.44 4.44
16.3 18.7 7.8
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Mar 11(12) Mar 10(12) Mar 09(12) Mar 08(12) Mar 07(12) Mar 06(12)
14858.6 7729.13 7160.42 6285.8 5484.04 3785.291648.69 679.45 777.34 773.81 575.3 482.46
13209.91 7049.68 6383.08 5511.99 4908.74 3302.83
286.67 122.02 105.84 100.71 61.46 37
61.84 -2.27 88.76 23.42 -30.76 35.74
13558.42 7169.43 6577.68 5636.12 4939.44 3375.57
1917 1020.33 696.08 537.08 575.14 549.43
3126.12 1432.35 1715.06 1255.05 1139.85 911.29
662.71 246.51 212.64 163.15 113.86 90.42
1414.59 712.06 698.61 569.35 505.66 288.45
3519.73 1618.47 1378.67 1253.98 1096.41 924.9
90.96 46.45 67.11 31.14 29.36 19.89
0 0 0 0 0 0
10731.11 5076.17 4768.17 3809.75 3460.28 2784.38
2827.31 2093.26 1809.51 1826.37 1479.16 591.19
277.11 117.52 125.51 82.31 86.83 89.64
2550.2 1975.74 1684 1744.06 1392.33 501.55
765.73 388.08 323 237.23 226.25 216.03
1784.47 1587.66 1361 1506.83 1166.08 285.52
383.48 386.62 197.08 510.06 395.89 56.93
0 0 6.32 5.87 4.61 3.58-3.24 107.8 180.58 -16.71 -16.7 -4.75
1404.23 1093.24 977.02 1007.61 782.28 229.76
14.38 1.48 4.02 0.07 0.14 0.23
1389.85 1091.76 973 1007.54 782.14 229.53
0 0 0 0 0 0
2729.37 2438.4 1598.12 775.16 180.57 10.11
0 0 0 0 0 0
1350.01 802.27 136.74 184.65 187.69 59.3
2783.59 2729.37 2438.4 1598.12 775.16 180.57
164.42 74.69 62.24 62.24 49.79 21.79
0 0 0 0 0 0
60 60 50 50 40 17.5
50.27 86.82 77.63 80.09 62.28 18.22
389.04 370.04 289.21 216.58 141.68 83.45
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5985.600 3281.520 3240.180 2348.450 2280.500 1460.020
276477024.070 125749827.229 125338142.471 125800973.904 125584457.290 125976948.408
2061.580 1705.180 1486.510 1589.140 1252.910 375.160
0.547 0.535 0.492 0.574 0.535 0.558
0.105 0.155 0.152 0.183 0.159 0.069
0.127 0.172 0.173 0.198 0.177 0.097
0.674 0.660 0.704 0.628 0.658 0.706
0.114 0.195 0.192 0.246 0.260 0.128
0.130 0.237 0.270 0.374 0.443 0.221
5.947 5.940 4.966 4.947 3.965 1.730
0.118 0.068 0.064 0.062 0.064 0.095
0.134 0.225 0.216 0.270 0.243 0.102
0.139 0.274 0.259 0.358 0.375 0.151
4.309 4.336 4.978 4.502 5.609 7.69321.933 32.663 32.913 25.447 26.751 19.141
0.892 1.135 1.112 1.242 1.469 1.326
0.814 1.026 1.006 1.113 1.328 1.159
1.09 1.13 1.09 1.02 1.27 1.39
0.52 0.50 0.54 0.54 0.70 0.71
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1917 1020.33 696.08 537.08 575.14 549.43
3126.12 1432.35 1715.06 1255.05 1139.85 911.29765.73 388.08 323 237.23 226.25 216.03
1414.59 712.06 698.61 569.35 505.66 288.45
61.84 -2.27 88.76 23.42 -30.76 35.74
7285.28 3550.55 3521.51 2622.13 2416.14 2000.94
3519.73 1618.47 1378.67 1253.98 1096.41 924.9
90.96 46.45 67.11 31.14 29.36 19.89
765.73 388.08 323 237.23 226.25 216.03
32.39361111 15.56541667 14.69525 11.51244444 10.46711111 8.782666667
55.63380982 41.80357095 46.27277522 60.29388488 50.30901023 44.74153636
304.8 173.3 117.21 24.56 204.99 216.47
16540.69 7043.9 6464.98 4979.07 3902.67 3067.06
0.02 0.02 0.02 0.00 0.05 0.07
4144.6 1604.52 2141.63 1740.5 1578.63 1451.83
16540.69 7043.9 6464.98 4979.07 3902.67 3067.06
0.250569958 0.227788583 0.331266299 0.349563272 0.404499996 0.473362112
4144.6 1604.52 2141.63 1740.5 1578.63 1451.83
10666.04 4608.65 3600.42 2696.22 1763.78 1038.27
0.39 0.35 0.59 0.65 0.90 1.40
4144.6 1604.52 2141.63 1740.5 1578.63 1451.83
14810.64 6213.17 5742.05 4436.72 3342.41 2490.1
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0.280 0.258 0.373 0.392 0.472 0.583
4144.6 1604.52 2141.63 1740.5 1578.63 1451.83
10666.04 4608.65 3600.42 2696.22 1763.78 1038.27
0.39 0.35 0.59 0.65 0.90 1.40
2827.31 2093.26 1809.51 1826.37 1479.16 591.19
277.11 117.52 125.51 82.31 86.83 89.64
10.2 17.8 14.4 22.2 17.0 6.6
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India Cements Ltd
Industry :Cement - Major - South India
(Rs in Crs)
Year Mar 11(12) Mar 10(12) Mar 09(12)
INCOME :
Sales Turnover 3888.07 4100.7 3839.12 Excise Duty 471 413.44 479.63
Net Sales 3417.07 3687.26 3359.49
Other Income 125.59 164.57 115.5
Stock Adjustments 11.4 15.25 13.41
Total Income 3554.06 3867.08 3488.4
EXPENDITURE :
Raw Materials 516.22 495.14 369.94
Power & Fuel Cost 1020.08 999.85 891.6
Employee Cost 253.22 249.97 198.32
Other Manufacturing Expenses 140.63 144.8 149.55
Selling and Administration Expenses 1139.48 1046.32 815.52
Miscellaneous Expenses 8.81 23.92 99.7
Less: Pre-operative Expenses Capitalised 0 0 0
Total Expenditure 3078.44 2960 2524.63
Operating Profit 475.62 907.08 963.77
Interest 141.72 142.64 112.15
Gross Profit 333.9 764.44 851.62
Depreciation 244.03 233.12 203.32
Profit Before Tax 89.87 531.32 648.3
Tax 16.77 163.32 181.45
Fringe Benefit tax 0 0 4.78 Deferred Tax 5 13.66 29.89
Reported Net Profit 68.1 354.34 432.18
Extraordinary Items 21.53 28.39 -53.84
Adjusted Net Profit 46.57 325.95 486.02
Adjst. below Net Profit 0 0 0
P & L Balance brought forward 986.11 823.41 527.32
Statutory Appropriations 0 0 0
Appropriations 99.73 191.64 136.09
P & L Balance carried down 954.48 986.11 823.41
Dividend 46.08 61.43 56.49
Preference Dividend 0 0 0
Equity Dividend % 15 20 20
Earnings Per Share-Unit Curr 1.97 11.2 14.96
Book Value-Unit Curr 115.23 114.86 105
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1880.610 1812.500 1569.120
236395939.086 291026785.714 324879679.144
231.590 673.960 760.450
0.450 0.508 0.533
0.014 0.088 0.145
0.061 0.135 0.162
0.813 0.712 0.655
0.032 0.079 0.097
0.011 0.079 0.134
1.949 2.111 1.739
0.989 0.188 0.116
0.031 0.138 0.192
0.035 0.108 0.135
3.815 4.219 4.23213.432 14.551 9.491
0.522 0.588 0.598
0.679 0.747 0.690
2.60 2.54 1.86
2.13 2.09 1.52
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516.22 495.14 369.94
1020.08 999.85 891.6244.03 233.12 203.32
140.63 144.8 149.55
11.4 15.25 13.41
1932.36 1888.16 1627.82
1139.48 1046.32 815.52
8.81 23.92 99.7
244.03 233.12 203.32
9.235222222 8.865333333 7.628777778
258.3716929 245.4955632 229.7366696
1785.47 1602.35 990.22
6820.09 6537.83 5861.48
0.26 0.25 0.17
2456.06 2132.73 1988.03
6820.09 6537.83 5861.48
0.360121347 0.326213744 0.339168606
2456.06 2132.73 1988.03
4089.76 4135.82 3631.39
0.60 0.52 0.55
2456.06 2132.73 1988.03
6545.82 6268.55 5619.42
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0.375 0.340 0.354
2456.06 2132.73 1988.03
4089.76 4135.82 3631.39
0.60 0.52 0.55
475.62 907.08 963.77
141.72 142.64 112.15
3.4 6.4 8.6
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Mar 08(12) Mar 07(12) Mar 06(12)
3554.47 2610.75 1829.44510.22 355.54 287.69
3044.25 2255.21 1541.75
51.14 10.13 16.82
30.32 4.5 -22.25
3125.71 2269.84 1536.32
312.95 242.21 189.88
690.74 549 483.02
187.89 101.95 81.07
63.92 49.84 41.46
720.92 563.78 452.46
66.87 18.67 10.66
0 0 0
2043.29 1525.45 1258.55
1082.42 744.39 277.77
109.86 149.8 148.93
972.56 594.59 128.84
127.92 102.63 78.87
844.64 491.96 49.97
14.8 0 0
9.6 1.7 2.32182.7 11.43 2.34
637.54 478.83 45.31
-27.47 6.13 9.04
665.01 472.7 36.27
0 0 0
46.57 -262.53 -307.84
0 0 0
156.79 169.73 0
527.32 46.57 -262.53
56.37 26.04 0
0 19.65 0
20 10 0
22.28 20.64 2.38
92.13 62.92 45.13
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1153.360 908.320 581.610
298478456.014 229021317.829 152394957.983
954.500 641.760 198.900
0.621 0.597 0.623
0.218 0.210 0.024
0.246 0.279 0.126
0.564 0.610 0.604
0.146 0.147 0.059
0.200 0.214 0.021
1.889 1.137 0.000
0.085 0.055 0.000
0.297 0.280 0.118
0.186 0.150 0.061
3.850 3.929 5.4409.786 8.667 6.408
0.593 0.528 0.472
0.730 0.753 0.717
2.19 3.96 3.91
1.83 3.38 3.36
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312.95 242.21 189.88
690.74 549 483.02127.92 102.63 78.87
63.92 49.84 41.46
30.32 4.5 -22.25
1225.85 948.18 770.98
720.92 563.78 452.46
66.87 18.67 10.66
127.92 102.63 78.87
5.948777778 4.536833333 3.647138889
302.3780795 323.7985379 356.0599252
1165.89 1283.53 1125.37
5334.54 4277.18 3275.18
0.22 0.30 0.34
1811.51 2058.75 1525.24
5334.54 4277.18 3275.18
0.339581295 0.481333495 0.465696542
1811.51 2058.75 1525.24
3321.11 2208.53 1743.01
0.55 0.93 0.88
1811.51 2058.75 1525.24
5132.62 4267.28 3268.25
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0.353 0.482 0.467
1811.51 2058.75 1525.24
3321.11 2208.53 1743.01
0.55 0.93 0.88
1082.42 744.39 277.77
109.86 149.8 148.93
9.9 5.0 1.9
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K C P Ltd
Industry :Cement - Major - South India
(Rs in Crs)
Year Mar 11(12) Mar 10(12) Mar 09(12)
INCOME :
Sales Turnover 361.73 411.75 400.46 Excise Duty 45.58 39.8 51.32
Net Sales 316.15 371.95 349.14
Other Income 14.53 11.13 17.42
Stock Adjustments 10.74 0.49 5.24
Total Income 341.42 383.57 371.8
EXPENDITURE :
Raw Materials 73.72 82.64 68.72
Power & Fuel Cost 73.15 58.72 70.17
Employee Cost 35.7 35.63 29.9
Other Manufacturing Expenses 46.58 59.53 55.04
Selling and Administration Expenses 19.9 22.34 21.31
Miscellaneous Expenses 10.13 14.18 12.97
Less: Pre-operative Expenses Capitalised 0 0 0
Total Expenditure 259.18 273.04 258.11
Operating Profit 82.24 110.53 113.69
Interest 13.94 9.49 6.71
Gross Profit 68.3 101.04 106.98
Depreciation 12.33 10.57 9.14
Profit Before Tax 55.97 90.47 97.84
Tax 8.52 30 31.46
Fringe Benefit tax 0 0 0.3 Deferred Tax 6.1 0.45 0.17
Reported Net Profit 41.35 60.02 65.91
Extraordinary Items -0.05 0 0.05
Adjusted Net Profit 41.4 60.02 65.86
Adjst. below Net Profit 0 0 0
P & L Balance brought forward 27.55 23.47 22.64
Statutory Appropriations 0 0 0
Appropriations 27.82 55.94 65.08
P & L Balance carried down 41.08 27.55 23.47
Dividend 12.89 12.89 12.89
Preference Dividend 2.4 0.75 0
Equity Dividend % 100 100 100
Earnings Per Share-Unit Curr 28.25 44.2 49.43
Book Value-Unit Curr 239.19 220.93 186.73
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cost of goods sold 205.180 230.820 207.820
no. of shares 14654867.257 13579185.520 13323892.373
EBIT 69.910 99.960 104.550
profitability ratios
gross profit margin=Gross profit/Net Sales 0.351 0.379 0.405
net profit margin=PAT/Net Sales 0.131 0.161 0.189
net margin based on nopat=NOPAT/Sales 0.175 0.187 0.208
operating expense ratio=Operating Exp./Sales 0.633 0.586 0.586
ROTA=NOPAT/Total Asset 0.082 0.137 0.236
return on equity=PAT/NW 0.126 0.197 0.274
dps 8.796 9.492 9.674
dividend payout ratio=DPS/EPS 0.311 0.215 0.196
Operating profit ratio 0.175 0.239 0.250
Return on capital employed 0.103 0.196 0.339
Activity Ratio
Inventory turnover ratio=COGS/avg inv. 2.142 2.851 2.964Debt turnover ratio= Sales/Debtors 8.333 6.527 5.449
asset turnover ratio= Sales/ Total Assets 0.466 0.731 1.133
fixed asset turn ratio= Sales/ Fixed Assets 0.595 1.035 2.217
liquidity ratios
1.current ratios = CA/CL 2.52 2.18 2.26
2Liquidity ratios = CA-INVENTROY/CL 1.60 1.59 1.67
Interval measure = CA-INVENTORY/ARVERAGE DAILY
OP EXP
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Average daily operating expense=
cogs+selling,adminstartive+gereral expenses-
deprication(and other non-cash expenditures
Raw material 73.72 82.64 68.72
power 73.15 58.72 70.17dperciation 12.33 10.57 9.14
other manuf expenses 46.58 59.53 55.04
stock adjustments 10.74 0.49 5.24
COGS 216.52 211.95 208.31
selling & adminstration 19.9 22.34 21.31
general expenses 10.13 14.18 12.97
LESS:Deperciation -12.33 10.57 9.14
ADOE 0.650611111 0.719555556 0.69925
Interval measure 291.7564683 314.4302038 320.9152664
4. Net working captial ratio= NWC/NET ASSEST
NET working capital/ net current assest 179.32 167.83 168.54
net assest= NET FIXED ASSEST + NET CURRENT
ASSEST 710.27 527.09 325.99
Net working captial ratio 0.25 0.32 0.52
LEVERAGE RATIOS
1. debt ratios= toatl debt/capital employed
total debt 350.05 204.01 67.43
net worth 710.27 527.09 325.99
debt ratio 0.492840751 0.38704965 0.206846836
2.DEBT-EQUITY= totaldebt/networthtotal debt 350.05 204.01 67.43
net worth=sharecapital +reserve 328.31 304.78 240.7
debt-equity 1.07 0.67 0.28
3.long term capitalization= longterm debt/long
term debt+net worth
longterm debt 350.05 204.01 67.43
long term debt + networth 678.36 508.79 308.13
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long term capitalization ratio 0.516 0.401 0.219
4.long term debt-to-networth= long term debt/net
worth
long term debt 350.05 204.01 67.43
net worth 328.31 304.78 240.7
long term debt-to-networth ratio 1.07 0.67 0.28
5.Coverage ratios= EBIT/Interst
EBIT 82.24 110.53 113.69
interest 13.94 9.49 6.71
coverage ratios ratios 5.9 11.6 16.9
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UltraTech Cement Ltd
Industry :Cement - Major - North India
(Rs in Crs)
Mar 08(12) Mar 07(12) Mar 06(12) Year
INCOME :
406.83 294.32 197.38 Sales Turnover63.83 44.33 31.63 Excise Duty
343 249.99 165.75 Net Sales
9.21 6.53 9.43 Other Income
6.09 -0.68 5.31 Stock Adjustments
358.3 255.84 180.49 Total Income
EXPENDITURE :
65.61 36.68 34.34 Raw Materials
55.52 41.34 36.12 Power & Fuel Cost
28 22.43 18.83 Employee Cost
63.38 41.55 29.3 Other Manufacturing Expenses
20.52 17.88 26.95 Selling and Administration Expenses
12.44 13.01 0.47 Miscellaneous Expenses
0.01 0.27 0 Less: Pre-operative Expenses Capitalised
245.46 172.62 146.01 Total Expenditure
112.84 83.22 34.48 Operating Profit
6.92 4.44 4.44 Interest
105.92 78.78 30.04 Gross Profit
8.58 6.18 5.19 Depreciation
97.34 72.6 24.85 Profit Before Tax
26.54 16.6 7.08 Tax
0.41 1.05 0.5 Fringe Benefit tax3.85 6.65 -0.23 Deferred Tax
66.54 48.3 17.5 Reported Net Profit
-0.05 0.04 0.05 Extraordinary Items
66.59 48.26 17.45 Adjusted Net Profit
-5.34 0 0 Adjst. below Net Profit
27.05 50.95 53.31 P & L Balance brought forward
0 0 0 Statutory Appropriations
65.61 72.2 19.86 Appropriations
22.64 27.05 50.95 P & L Balance carried down
12.89 12.89 6.45 Dividend
0 0 0 Preference Dividend
100 100 50 Equity Dividend %
49.92 36.07 12.87 Earnings Per Share-Unit Curr
147.3 110.74 84.67 Book Value-Unit Curr
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206.680 136.920 67.390
13339342.949 13379539.784 13558663.559
104.260 77.040 29.290
0.397 0.452 0.593
0.194 0.193 0.105
0.214 0.211 0.132
0.599 0.527 0.488
0.298 0.247 0.129
0.351 0.338 0.160
9.663 9.634 4.757
0.194 0.267 0.370
0.277 0.282 0.120
0.423 0.361 0.172
3.492 2.548 2.6326.433 8.967 12.388
1.393 1.172 0.976
2.224 1.727 1.544
2.04 1.96 2.01
1.45 1.31 1.27
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65.61 36.68 34.34
55.52 41.34 36.128.58 6.18 5.19
63.38 41.55 29.3
6.09 -0.68 5.31
199.18 125.07 110.26
20.52 17.88 26.95
12.44 13.01 0.47
8.58 6.18 5.19
0.668666667 0.450388889 0.396861111
229.2323031 249.9617614 221.3620774
109.69 82.72 69.98
263.94 227.47 177.31
0.42 0.36 0.39
56.38 70.63 60.71
263.94 227.47 177.31
0.213609154 0.310502484 0.342394676
56.38 70.63 60.71
189.87 142.74 109.14
0.30 0.49 0.56
56.38 70.63 60.71
246.25 213.37 169.85
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0.229 0.331 0.357
56.38 70.63 60.71
189.87 142.74 109.14
0.30 0.49 0.56
112.84 83.22 34.48
6.92 4.44 4.44
16.3 18.7 7.8
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Mar 11(12) Mar 10(12) Mar 09(12) Mar 08(12) Mar 07(12) Mar 06(12)
14858.6 7729.13 7160.42 6285.8 5484.04 3785.291648.69 679.45 777.34 773.81 575.3 482.46
13209.91 7049.68 6383.08 5511.99 4908.74 3302.83
286.67 122.02 105.84 100.71 61.46 37
61.84 -2.27 88.76 23.42 -30.76 35.74
13558.42 7169.43 6577.68 5636.12 4939.44 3375.57
1917 1020.33 696.08 537.08 575.14 549.43
3126.12 1432.35 1715.06 1255.05 1139.85 911.29
662.71 246.51 212.64 163.15 113.86 90.42
1414.59 712.06 698.61 569.35 505.66 288.45
3519.73 1618.47 1378.67 1253.98 1096.41 924.9
90.96 46.45 67.11 31.14 29.36 19.89
0 0 0 0 0 0
10731.11 5076.17 4768.17 3809.75 3460.28 2784.38
2827.31 2093.26 1809.51 1826.37 1479.16 591.19
277.11 117.52 125.51 82.31 86.83 89.64
2550.2 1975.74 1684 1744.06 1392.33 501.55
765.73 388.08 323 237.23 226.25 216.03
1784.47 1587.66 1361 1506.83 1166.08 285.52
383.48 386.62 197.08 510.06 395.89 56.93
0 0 6.32 5.87 4.61 3.58-3.24 107.8 180.58 -16.71 -16.7 -4.75
1404.23 1093.24 977.02 1007.61 782.28 229.76
14.38 1.48 4.02 0.07 0.14 0.23
1389.85 1091.76 973 1007.54 782.14 229.53
0 0 0 0 0 0
2729.37 2438.4 1598.12 775.16 180.57 10.11
0 0 0 0 0 0
1350.01 802.27 136.74 184.65 187.69 59.3
2783.59 2729.37 2438.4 1598.12 775.16 180.57
164.42 74.69 62.24 62.24 49.79 21.79
0 0 0 0 0 0
60 60 50 50 40 17.5
50.27 86.82 77.63 80.09 62.28 18.22
389.04 370.04 289.21 216.58 141.68 83.45
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5985.600 3281.520 3240.180 2348.450 2280.500 1460.020
276477024.070 125749827.229 125338142.471 125800973.904 125584457.290 125976948.408
2061.580 1705.180 1486.510 1589.140 1252.910 375.160
0.547 0.535 0.492 0.574 0.535 0.558
0.105 0.155 0.152 0.183 0.159 0.069
0.127 0.172 0.173 0.198 0.177 0.097
0.674 0.660 0.704 0.628 0.658 0.706
0.114 0.195 0.192 0.246 0.260 0.128
0.130 0.237 0.270 0.374 0.443 0.221
5.947 5.940 4.966 4.947 3.965 1.730
0.118 0.068 0.064 0.062 0.064 0.095
0.134 0.225 0.216 0.270 0.243 0.102
0.139 0.274 0.259 0.358 0.375 0.151
4.309 4.336 4.978 4.502 5.609 7.69321.933 32.663 32.913 25.447 26.751 19.141
0.892 1.135 1.112 1.242 1.469 1.326
0.814 1.026 1.006 1.113 1.328 1.159
1.09 1.13 1.09 1.02 1.27 1.39
0.52 0.50 0.54 0.54 0.70 0.71
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1917 1020.33 696.08 537.08 575.14 549.43
3126.12 1432.35 1715.06 1255.05 1139.85 911.29765.73 388.08 323 237.23 226.25 216.03
1414.59 712.06 698.61 569.35 505.66 288.45
61.84 -2.27 88.76 23.42 -30.76 35.74
7285.28 3550.55 3521.51 2622.13 2416.14 2000.94
3519.73 1618.47 1378.67 1253.98 1096.41 924.9
90.96 46.45 67.11 31.14 29.36 19.89
765.73 388.08 323 237.23 226.25 216.03
32.39361111 15.56541667 14.69525 11.51244444 10.46711111 8.782666667
55.63380982 41.80357095 46.27277522 60.29388488 50.30901023 44.74153636
304.8 173.3 117.21 24.56 204.99 216.47
16540.69 7043.9 6464.98 4979.07 3902.67 3067.06
0.02 0.02 0.02 0.00 0.05 0.07
4144.6 1604.52 2141.63 1740.5 1578.63 1451.83
16540.69 7043.9 6464.98 4979.07 3902.67 3067.06
0.250569958 0.227788583 0.331266299 0.349563272 0.404499996 0.473362112
4144.6 1604.52 2141.63 1740.5 1578.63 1451.83
10666.04 4608.65 3600.42 2696.22 1763.78 1038.27
0.39 0.35 0.59 0.65 0.90 1.40
4144.6 1604.52 2141.63 1740.5 1578.63 1451.83
14810.64 6213.17 5742.05 4436.72 3342.41 2490.1
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0.280 0.258 0.373 0.392 0.472 0.583
4144.6 1604.52 2141.63 1740.5 1578.63 1451.83
10666.04 4608.65 3600.42 2696.22 1763.78 1038.27
0.39 0.35 0.59 0.65 0.90 1.40
2827.31 2093.26 1809.51 1826.37 1479.16 591.19
277.11 117.52 125.51 82.31 86.83 89.64
10.2 17.8 14.4 22.2 17.0 6.6
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India Cements Ltd
Industry :Cement - Major - South India
(Rs in Crs)
Year Mar 11(12) Mar 10(12) Mar 09(12)
INCOME :
Sales Turnover 3888.07 4100.7 3839.12 Excise Duty 471 413.44 479.63
Net Sales 3417.07 3687.26 3359.49
Other Income 125.59 164.57 115.5
Stock Adjustments 11.4 15.25 13.41
Total Income 3554.06 3867.08 3488.4
EXPENDITURE :
Raw Materials 516.22 495.14 369.94
Power & Fuel Cost 1020.08 999.85 891.6
Employee Cost 253.22 249.97 198.32
Other Manufacturing Expenses 140.63 144.8 149.55
Selling and Administration Expenses 1139.48 1046.32 815.52
Miscellaneous Expenses 8.81 23.92 99.7
Less: Pre-operative Expenses Capitalised 0 0 0
Total Expenditure 3078.44 2960 2524.63
Operating Profit 475.62 907.08 963.77
Interest 141.72 142.64 112.15
Gross Profit 333.9 764.44 851.62
Depreciation 244.03 233.12 203.32
Profit Before Tax 89.87 531.32 648.3
Tax 16.77 163.32 181.45
Fringe Benefit tax 0 0 4.78 Deferred Tax 5 13.66 29.89
Reported Net Profit 68.1 354.34 432.18
Extraordinary Items 21.53 28.39 -53.84
Adjusted Net Profit 46.57 325.95 486.02
Adjst. below Net Profit 0 0 0
P & L Balance brought forward 986.11 823.41 527.32
Statutory Appropriations 0 0 0
Appropriations 99.73 191.64 136.09
P & L Balance carried down 954.48 986.11 823.41
Dividend 46.08 61.43 56.49
Preference Dividend 0 0 0
Equity Dividend % 15 20 20
Earnings Per Share-Unit Curr 1.97 11.2 14.96
Book Value-Unit Curr 115.23 114.86 105
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1880.610 1812.500 1569.120
236395939.086 291026785.714 324879679.144
231.590 673.960 760.450
0.450 0.508 0.533
0.014 0.088 0.145
0.061 0.135 0.162
0.813 0.712 0.655
0.032 0.079 0.097
0.011 0.079 0.134
1.949 2.111 1.739
0.989 0.188 0.116
0.031 0.138 0.192
0.035 0.108 0.135
3.815 4.219 4.23213.432 14.551 9.491
0.522 0.588 0.598
0.679 0.747 0.690
2.60 2.54 1.86
2.13 2.09 1.52
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516.22 495.14 369.94
1020.08 999.85 891.6244.03 233.12 203.32
140.63 144.8 149.55
11.4 15.25 13.41
1932.36 1888.16 1627.82
1139.48 1046.32 815.52
8.81 23.92 99.7
244.03 233.12 203.32
9.235222222 8.865333333 7.628777778
258.3716929 245.4955632 229.7366696
1785.47 1602.35 990.22
6820.09 6537.83 5861.48
0.26 0.25 0.17
2456.06 2132.73 1988.03
6820.09 6537.83 5861.48
0.360121347 0.326213744 0.339168606
2456.06 2132.73 1988.03
4089.76 4135.82 3631.39
0.60 0.52 0.55
2456.06 2132.73 1988.03
6545.82 6268.55 5619.42
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0.375 0.340 0.354
2456.06 2132.73 1988.03
4089.76 4135.82 3631.39
0.60 0.52 0.55
475.62 907.08 963.77
141.72 142.64 112.15
3.4 6.4 8.6
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Mar 08(12) Mar 07(12) Mar 06(12)
3554.47 2610.75 1829.44510.22 355.54 287.69
3044.25 2255.21 1541.75
51.14 10.13 16.82
30.32 4.5 -22.25
3125.71 2269.84 1536.32
312.95 242.21 189.88
690.74 549 483.02
187.89 101.95 81.07
63.92 49.84 41.46
720.92 563.78 452.46
66.87 18.67 10.66
0 0 0
2043.29 1525.45 1258.55
1082.42 744.39 277.77
109.86 149.8 148.93
972.56 594.59 128.84
127.92 102.63 78.87
844.64 491.96 49.97
14.8 0 0
9.6 1.7 2.32182.7 11.43 2.34
637.54 478.83 45.31
-27.47 6.13 9.04
665.01 472.7 36.27
0 0 0
46.57 -262.53 -307.84
0 0 0
156.79 169.73 0
527.32 46.57 -262.53
56.37 26.04 0
0 19.65 0
20 10 0
22.28 20.64 2.38
92.13 62.92 45.13
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1153.360 908.320 581.610
298478456.014 229021317.829 152394957.983
954.500 641.760 198.900
0.621 0.597 0.623
0.218 0.210 0.024
0.246 0.279 0.126
0.564 0.610 0.604
0.146 0.147 0.059
0.200 0.214 0.021
1.889 1.137 0.000
0.085 0.055 0.000
0.297 0.280 0.118
0.186 0.150 0.061
3.850 3.929 5.4409.786 8.667 6.408
0.593 0.528 0.472
0.730 0.753 0.717
2.19 3.96 3.91
1.83 3.38 3.36
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312.95 242.21 189.88
690.74 549 483.02127.92 102.63 78.87
63.92 49.84 41.46
30.32 4.5 -22.25
1225.85 948.18 770.98
720.92 563.78 452.46
66.87 18.67 10.66
127.92 102.63 78.87
5.948777778 4.536833333 3.647138889
302.3780795 323.7985379 356.0599252
1165.89 1283.53 1125.37
5334.54 4277.18 3275.18
0.22 0.30 0.34
1811.51 2058.75 1525.24
5334.54 4277.18 3275.18
0.339581295 0.481333495 0.465696542
1811.51 2058.75 1525.24
3321.11 2208.53 1743.01
0.55 0.93 0.88
1811.51 2058.75 1525.24
5132.62 4267.28 3268.25
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0.353 0.482 0.467
1811.51 2058.75 1525.24
3321.11 2208.53 1743.01
0.55 0.93 0.88
1082.42 744.39 277.77
109.86 149.8 148.93
9.9 5.0 1.9
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K C P Ltd
Industry :Cement - Major - South India
(Rs in Crs)
Year Mar 11 Mar 10 Mar 09 Mar 08 Mar 07
SOURCES OF FUNDS :
Share Capital 32.89 32.89 12.89 12.89 12.89 Reserves Total 295.42 271.89 227.81 176.98 129.85
Equity Share Warrants 0 0 0 0 0
Equity Application Money 0 0 0 0 0
Total Shareholders Funds 328.31 304.78 240.7 189.87 142.74
Secured Loans 235.11 109.76 42.46 31.99 44.25
Unsecured Loans 114.94 94.25 24.97 24.39 26.38
Total Debt 350.05 204.01 67.43 56.38 70.63
Total Liabilities 678.36 508.79 308.13 246.25 213.37
APPLICATION OF FUNDS :
Gross Block 539.21 262.57 245.3 232.11 209.7
Less : Accumulated Depreciation 143.41 132.71 122.28 113.78 108.58
Less:Impairment of Assets 0 0 0 0 0
Net Block 395.8 129.86 123.02 118.33 101.12
Lease Adjustment 0 0 0 0 0
Capital Work in Progress 110.88 204.61 8.45 8.2 15.92
Investments 24.27 24.79 25.98 27.72 27.71
Current Assets, Loans & Advances
Inventories 107.79 83.82 78.12 62.11 56.28
Sundry Debtors 37.94 56.99 64.07 53.32 27.88
Cash and Bank 71.46 69.19 70.86 38.21 22.5
Loans and Advances 80.42 100.07 89.47 61.75 62.2Total Current Assets 297.61 310.07 302.52 215.39 168.86
Less : Current Liabilities and Provisions
Current Liabilities 97.26 101.85 92.51 70.94 66.58
Provisions 21.03 40.39 41.47 34.76 19.56
Total Current Liabilities 118.29 142.24 133.98 105.7 86.14
Net Current Assets 179.32 167.83 168.54 109.69 82.72
Miscellaneous Expenses not written off 0 0 0 0 0
Deferred Tax Assets 0.97 0.7 0.96 1.02 0.29
Deferred Tax Liability 32.88 19 18.82 18.71 14.39
Net Deferred Tax -31.91 -18.3 -17.86 -17.69 -14.1
Total Assets 678.36 508.79 308.13 246.25 213.37Contingent Liabilities 15.51 14.17 13.17 17.53 18.25
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fixed asset ratio 1.548682
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UltraTech Cement Ltd
Industry :Cement - Major - North India
(Rs in Crs)
Mar 06 Year Mar 11 Mar 10 Mar 09 Mar 08
SOURCES OF FUNDS :
12.89 Share Capital 274.04 124.49 124.49 124.4996.25 Reserves Total 10387.22 4482.17 3475.93 2571.73
0 Equity Share Warrants 0 0 0 0
0 Equity Application Money 4.78 1.99 0 0
109.14 Total Shareholders Funds 10666.04 4608.65 3600.42 2696.22
34.16 Secured Loans 2789.76 854.19 1175.8 982.66
26.55 Unsecured Loans 1354.84 750.33 965.83 757.84
60.71 Total Debt 4144.6 1604.52 2141.63 1740.5
169.85 Total Liabilities 14810.64 6213.17 5742.05 4436.72
APPLICATION OF FUNDS :
172.43 Gross Block 17942.27 8078.14 7401.02 4972.6
103.45 Less : Accumulated Depreciation 6542.02 3136.46 2765.33 2472.14
0 Less:Impairment of Assets 0 0 0 0
68.98 Net Block 11400.25 4941.68 4635.69 2500.46
0 Lease Adjustment 0 0 0 0
6.74 Capital Work in Progress 1105.32 259.37 677.28 2283.15
31.61 Investments 3730.32 1669.55 1034.8 170.9
Current Assets, Loans & Advances
51.2 Inventories 1956.52 821.7 691.97 609.76
13.38 Sundry Debtors 602.29 215.83 193.94 216.61
17.07 Cash and Bank 144.79 83.73 104.49 100.69
57.4 Loans and Advances 1055.1 351.13 381.56 376.83139.05 Total Current Assets 3758.7 1472.39 1371.96 1303.89
Less : Current Liabilities and Provisions
46.9 Current Liabilities 2880.41 1138.08 1122.6 1153.78
22.17 Provisions 573.49 161.01 132.15 125.55
69.07 Total Current Liabilities 3453.9 1299.09 1254.75 1279.33
69.98 Net Current Assets 304.8 173.3 117.21 24.56
0 Miscellaneous Expenses not writt 0 0 0 0
0.37 Deferred Tax Assets 161.61 23.79 16.74 13.6
7.83 Deferred Tax Liability 1891.66 854.52 739.67 555.95
-7.46 Net Deferred Tax -1730.05 -830.73 -722.93 -542.35
169.85 Total Assets 14810.64 6213.17 5742.05 4436.7238 Contingent Liabilities 2314.22 186.97 188.63 153.85
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India Cements Ltd
Industry :Cement - Major - South India
(Rs in Crs)
Mar 07 Mar 06 Year Mar 11 Mar 10 Mar 09 Mar 08 Mar 07
SOURCES OF FUNDS :
124.49 124.49 Share Capi 307.18 307.17 282.43 281.87 260.371639.29 913.78 Reserves 3782.58 3828.65 3348.96 3039.24 1948.16
0 0 Equity Sh 0 0 0 0 0
0 0 Equity Ap 0 0 0 0 0
1763.78 1038.27 Total Shar 4089.76 4135.82 3631.39 3321.11 2208.53
1151.25 1221.93 Secured L 1177.86 866.64 1036.25 971.02 1165.99
427.38 229.9 Unsecured 1278.2 1266.09 951.78 840.49 892.76
1578.63 1451.83 Total Deb 2456.06 2132.73 1988.03 1811.51 2058.75
3342.41 2490.1 Total Liab 6545.82 6268.55 5619.42 5132.62 4267.28
APPLICATION OF FUNDS :
4784.7 4605.38 Gross Blo 5925.99 5710.21 5313.58 4708.69 3856.04
2267.42 2068.21 Less : Accu 2091.51 1791.59 1505.33 1244.23 1060.21
0 0 Less:Imp 0 0 0 0 0
2517.28 2537.17 Net Block 3834.48 3918.62 3808.25 3464.46 2795.83
0 0 Lease Adj 0 0 0 0 0
696.95 141.03 Capital W 1039.83 702.89 904.04 574.91 142.75
483.45 172.39 Investme 160.31 313.97 158.97 129.28 55.07
Current Assets, Loans & Advances
433.58 379.57 Inventorie 517.73 468.19 390.93 350.64 248.5
183.5 172.55 Sundry D 254.4 253.4 353.98 311.07 260.21
89.59 61.6 Cash and 33.09 53.81 85.2 425.64 230.18
253.5 158.8 Loans and 2098.63 1869.19 1313.43 1062.07 978.63960.17 772.52 Total Curr 2903.85 2644.59 2143.54 2149.42 1717.52
Less : Current Liabilities and Provisions
736.71 516.87 Current Li 1042.67 932.33 1067.94 917.64 403.53
18.47 39.18 Provisions 75.71 109.91 85.38 65.89 30.46
755.18 556.05 Total Cur 1118.38 1042.24 1153.32 983.53 433.99
204.99 216.47 Net Curre 1785.47 1602.35 990.22 1165.89 1283.53
0 0 Miscellan 0 0 13.55 23.79 33.12
11.96 9.43 Deferred 18.15 20.63 18.45 0 17.27
572.22 586.39 Deferred 292.42 289.91 274.06 225.71 60.29
-560.26 -576.96 Net Defer -274.27 -269.28 -255.61 -225.71 -43.02
3342.41 2490.1 Total Ass 6545.82 6268.55 5619.42 5132.62 4267.28193.46 153.45 Contingen 811.86 825.35 388.31 349.65 241.36
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Mar 06
215.771527.24
0
0
1743.01
1403.39
121.85
1525.24
3268.25
3002.75
918.76
0
2083.99
0
30.98
34.84
213.82
240.59
43.62
1014.391512.42
387.05
0
387.05
1125.37
41.7
73.33
121.96
-48.63
3268.25663.79
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TURN OVER RATIO
kcp 0.25
ultra tech 0.02
India cement 0.26
Debt ratio
KCP 0.49
Ultra Tech 0.25
India Cement 0.36
Current Ratio
KCP 2.52
Ultra Tech 1.09
India Cement 2.6
Return on Capital Employeed
KCP 0.103057
Ultra Tech 0.139196
India Cement 0.03538
Debt -Equity Ratio
KCP 1.07
Ultra Tech 0.39
India Cement 0.60
Fixed asset turn over ratio
KCP 0.595442
0
0.1
0.2
0.3
kcp ultra
tech
India
cement
Series
0
0.5
Series1
0
2
4
KCP Ultra
Tech
India
Cement
Series
0
0.05
0.1
0.15
KCP Ultra
Tech
India
Cement
Series
0.00
2.00
Series1
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Ultra tech 0.813624
India Cement 0.678715
0
1
KCP Ultra techIndia Cement
Series1
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INTER -FIRM ANALYSIS
1
1
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