207 Note 29.19 Ratios No. Ratio UoM Formula (Refer below table for numerator and denominator details) As at March 31, 2024 As at March 31, 2023 Variance % Reason for variance 01. Current ratio Times A ÷ B 2.15 2.60 (17.15%) Below threshold of 25% 02. Debt-equity ratio Times I ÷ H 0.00 0.00 0.00% Negligible debt, Company is effectively operating at zero debt. 03. Debt service coverage ratio Times Q ÷ (J + M) 44.72 95.11 (52.98%) Negligible interest cost, Company is effectively operating at zero debt. 04. Return on equity ratio % P ÷ average of H 7.95% 12.40% (35.91%) Lower profitability in current year 05. Inventory turnover ratio Times L ÷ average of D 7.10 7.41 (4.12%) Below threshold of 25% 06. Trade receivables turnover ratio Times L ÷ average of E 4.94 5.12 (3.57%) Below threshold of 25% 07. Trade payables turnover ratio Times (R+S) ÷ average of G 6.35 7.27 (12.69%) Below threshold of 25% 08. Net capital turnover ratio Times L ÷ average of C 4.29 4.57 (6.04%) Below threshold of 25% 09. Net profit ratio % P ÷ L 8.94% 11.05% (19.09%) Below threshold of 25% 10. Return on capital employed % (M + O) ÷ average of K 12.52% 19.00% (34.12%) Lower profitability in current year 11. Return on investment % (M + O) ÷ average of F 8.95% 13.58% (34.12%) Lower profitability in current year No. Base values UoM Reference As at March 31, 2024 As at March 31, 2023 A Current assets ` cr Balance Sheet (current assets) - current investments 1,605.30 1,861.23 B Current liabilities ` cr Balance Sheet (current liabilities) 746.25 716.83 C Working capital ` cr A-B 859.05 1,144.40 D Inventories ` cr Balance Sheet (refer Note 9) 563.20 647.64 E Trade receivables ` cr Balance Sheet (refer Note 10) 848.60 893.86 F Total assets ` cr Balance Sheet (total assets) 6,004.80 5,430.90 G Trade payables ` cr Balance Sheet (refer Note 18 + 15 d) 604.24 574.39 H Equity ` cr Balance Sheet (refer Note 13+14) 5,089.40 4,589.37 I Debt ` cr Balance Sheet (refer Note 17) 10.52 5.41 J Principal repayments in coming year ` cr Balance Sheet (refer Note 17) 10.52 5.41 K Capital employed ` cr H + I+ deferred tax liability (refer Notes 29.5) -capital work- in- progress (refer Notes 2) - revaluation reserve on investment (change in equity part B) 4,305.31 3,871.00 L Net sales ` cr Statement of Profit and Loss (refer Note 21, sales of products and services only) 4,301.38 4,999.00 M Finance cost ` cr Statement of Profit and Loss (refer Note 26) 2.25 2.12 N Depreciation ` cr Statement of Profit and Loss (refer Note 2, 4) 184.22 162.85 O Profit before tax ` cr Statement of Profit and Loss 509.51 730.21 P Profit after tax ` cr Statement of Profit and Loss 384.57 552.15 Q Net operating income ` cr M + N + P 571.04 717.12 R Total operating purchase ` cr Purchase of raw material and stock in trade (refer Note 23) + other expenses (refer Note 28) 3,383.28 4,008.37 S Capital purchase ` cr Addition in capital work-in-progress (refer Note 2) 356.01 457.06
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