183 Statutory Reports 24 - 109 Financial Statements 110 - 263 Corporate Overview 01 - 23 Note 28.19 Ratios No. Ratio UoM Formula (refer below table for numerator and denominator details) As at March 31, 2022 As at March 31, 2021 Variance % Reason for variance 01. Current ratio Times A ÷ B 2.32 2.18 6.59% Below threshold of 25% 02. Debt-equity ratio Times I ÷ H 0.02 - - Below threshold of 25% 03. Debt service coverage ratio Times Q ÷ (J + M) 9.98 382.28 (97.39%) Negligible interest cost, Company is effectively operating at zero debt. 04. Return on equity ratio % P ÷ average of H 15% 19% (18.65%) Below threshold of 25% 05. Inventory turnover ratio Times L ÷ average of D 8.14 7.38 10.27% Below threshold of 25% 06. Trade receivables turnover ratio Times L ÷ average of E 5.56 4.83 15.11% Below threshold of 25% 07. Trade payables turnover ratio Times (R+S) ÷ average of G 6.94 4.74 46.31% All the key raw materials are on advance | immediate payment terms and increased energy cost which is with zero credit. 08. Net capital turnover ratio Times L ÷ average of C 4.92 4.56 7.79% Below threshold of 25% 09. Net profit ratio % P ÷ L 12.33% 18.23% (32.39%) Higher input and freight costs have reduced margins during current year. 10. Return on Capital Employed % (M + O) ÷ average of K 23.57% 29.56% (20.25%) Below threshold of 25% 11. Return on Investment % (M + O) ÷ average of F 16.24% 19.67% (17.44%) Below threshold of 25% No. Base values UoM Reference As at March 31, 2022 As at March 31, 2021 A Current assets ` cr Balance Sheet (current assets) - current investments 1,952.27 1,650.45 B Current liabilities ` cr Balance Sheet (current liabilities) 840.62 757.47 C Working capital ` cr A-B 1,111.65 892.98 D Inventories ` cr Balance Sheet (refer Note 9) 701.03 510.57 E Trade receivables ` cr Balance Sheet (refer Note 10) 1,058.83 713.53 F Total assets ` cr Balance Sheet (total assets) 5,350.63 4,587.45 G Trade payables ` cr Balance Sheet (refer Note 18 + 15 d) 654.46 595.58 H Equity ` cr Balance Sheet (refer Note 13+14) 4,316.39 3,711.35 I Debt ` cr Balance Sheet (refer Note 17) 72.94 - J Principal repayments ` cr Balance Sheet (refer Note 17) 72.94 - K Capital employed ` cr H + I + deferred tax liability (refer Notes 28.5) - capital work-in-progress (refer Notes 2) - revaluation reserve on investment (change in equity part B) 3,752.00 3,095.30 L Net sales ` cr Statement of Profit and Loss (refer Note 21, sales of products and services only) 4,928.53 3,460.40 M Finance cost ` cr Statement of Profit and Loss (refer Note 26) 2.94 1.97 N Depreciation ` cr Statement of Profit and Loss (refer Note 2, 4) 146.48 120.23 O Profit before tax ` cr Statement of Profit and Loss 803.97 827.75 P Profit after tax ` cr Statement of Profit and Loss 607.53 630.89 Q Net operating income ` cr M + N + P 756.95 753.09 R Total operating purchase ` cr Purchase of raw materials and stock- in- trade (refer Note 23) + other expenses (refer Note 27) 4,024.53 2,516.38 S Capital purchase ` cr Addition in capital work-in-progress (refer Note 2) 313.55 108.26
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