Ara Report
Ara Report
EXPENDITURE:
General and
81.99 93.57 111.23 189.01
Administration Expenses
Expenses Capitalised 0 0 0 0
Exceptional Income /
0 0 0 0
Expenses
Profit Before Tax 833.12 1,226.80 1,338.89 3,605.95
Provision for Tax 260.76 424.59 441 1,132.05
Extraordinary Items 0 0 0 0
EXPENDITURE:
0.00%
General and
147.6 81.99 93.57
Administration Expenses
0.69%
0 Extraordinary Items 0 0
0.00%
0 Adj to Profit After Tax 0 0
0.00%
384.14 Profit Balance B/F 0 0.00% 0
0 0 0
0.00% 0.00% 0.00% 0.00%
0 0 0
0.00% 0.00% 0.00% 0.00%
Long-Term Borrowings
6,713.13 ASSETS
250
-100
-150
-200
MAR'16 (₹ Cr.) SEP'14 (₹ Cr.) SEP'13 (₹ Cr.) SEP'12 (₹ Cr.)
3,605.95 1,338.89 1,226.80 833.12
792.75 604.58 553.53 447.03
169.59 151.32 -0.65 -18.77
3,407.23 1,686.84 1,476.35 1,022.77
-3,406.22 -1,784.71 -937.07 -966.24
-178.74 67.19 -313.13 -51.45
0 0 0 0
-177.73 -30.68 226.15 5.08
255.09 285.77 59.62 54.54
77.36 255.09 285.77 59.62
Values
250
200
150
100
Values
50 Linear (Values)
0
MAR'17 (₹ MAR'16 (₹ SEP'14 (₹ SEP'13 (₹ SEP'12 (₹
-50 Cr.) Cr.) Cr.) Cr.) Cr.)
-100
-150
-200
Year Net sales Year Net profit(PAT)
MAR'17 (₹ Cr.) 13,245.81 MAR'17 (₹ Cr.) 1,451.08
MAR'16 (₹ Cr.) 19,887.24 MAR'16 (₹ Cr.) 2,473.90
SEP'14 (₹ Cr.) 13,198.12 SEP'14 (₹ Cr.) 897.89
SEP'13 (₹ Cr.) 12,131.16 SEP'13 (₹ Cr.) 802.21
3,000.00
SEP'12 (₹ Cr.) 11,870.18 SEP'12 (₹ Cr.) 572.36
2,500.00
2,000.00
1,500.00
Net sales
1,000.00
25,000.00
500.00
20,000.00
0.00
MAR'17 MAR'16 SEP'1
15,000.00 Net sales ( ₹ Cr.) (₹ Cr.) (₹ Cr.)
Linear (Net sales)
10,000.00
5,000.00
0.00
MAR'17 MAR'16 SEP'14 (₹ SEP'13 ( ₹ SEP'12 (₹
( ₹ Cr.) ( ₹ Cr.) Cr.) Cr.) Cr.)
Net profit(PAT)
0.00
0.00
0.00
Net profit(PAT)
0.00 Linear (Net profit(PAT))
0.00
0.00
0.00
MAR'17 MAR'16 SEP'14 SEP'13 SEP'12
( ₹ Cr.) ( ₹ Cr.) ( ₹ Cr.) ( ₹ Cr.) ( ₹ Cr.)
Year share price (₹ Cr.)
SEP'12 (₹ Cr.) 1,349.91
SEP'13 (₹ Cr.) 1,892.00
SEP'14 (₹ Cr.) 2,117.67
MAR'16 (₹ Cr.) 5,834.67
MAR'17 (₹ Cr.) 3,422.36
share price (₹ Cr.)
7,000.00
6,000.00
5,000.00
4,000.00
3,000.00
2,000.00
1,000.00
0.00
SEP'12 (₹ Cr.) SEP'13 (₹ Cr.) SEP'14 (₹ Cr.) MAR'16 ( ₹ Cr.) MAR'17 (₹ Cr.)
calculation of current ratio
Year Current ratio Current Assets Current Liabilties
MAR'17 (₹ Cr.) 1.61 7187.48 4476.21
MAR'16 (₹ Cr.) 1.55 6224.64 4008.93
SEP'14 (₹ Cr.) 2.04 5323.46 2608.57
C
SEP'13 (₹ Cr.) 2.01 4670.99 2318.96 2.50
SEP'12 (₹ Cr.) 1.80 3724.59 2069.72
Average 1.80 5426.23 3096.48 2.00
Max 2.04 7187.48 4476.21
Min 1.55 3724.59 2069.72 1.50
SD 0.23 1343.13 1076.23
C.V 0.12 0.25 0.35 1.00
0.50
0.00
MAR'17 (₹ MAR'16 (₹ SEP'
Cr.) Cr.)
Current ratio
Current ratio
0.40
0.20
0.00
MAR'17 (₹ MAR'16 (₹ SEP'14 (₹ Cr.) SEP'13 (₹ Cr.) SEP'12 (₹ Cr.)
Cr.) Cr.)
quick ratio
Calculation of total debt ratio
Year Total debt Total assets Current liabilties Capital employed
MAR'17 (₹ Cr.) 2,072.05 14,959.62 4,476.21 10,483.41
MAR'16 (₹ Cr.) 2,066.74 13,169.75 4,008.93 9,160.82
SEP'14 (₹ Cr.) 1,902.77 9,796.96 2,608.57 7,188.39
SEP'13 (₹ Cr.) 1,598.99 8,257.34 2,318.96 5,938.38
SEP'12 (₹ Cr.) 1,707.94 7,212.27 2,069.72 5,142.55
Average 1,869.70 10,679.19 3,096.48 7,582.71
Max 2,072.05 14,959.62 4,476.21 10,483.41
Min 1,598.99 7,212.27 2,069.72 5,142.55
SD 212.32 3285.89 1076.23 2220.26
C.V 0.11 0.31 0.35 0.29
Total debt ratio Year Total debt ratio
19.77% MAR'17 (₹ Cr.) 19.77%
22.56% MAR'16 (₹ Cr.) 22.56%
26.47% SEP'14 (₹ Cr.) 26.47%
26.93% SEP'13 (₹ Cr.) 26.93%
33.21% SEP'12 (₹ Cr.) 33.21%
0.26
0.33
0.20
0.05
0.20
30.00%
25.00%
10.00%
5.00%
0.00%
MAR'17 (₹ MAR'16 (₹ SEP'14 (₹ SEP'13 ( ₹ SEP'12 (₹
Cr.) Cr.) Cr.) Cr.) Cr.)
Calculation of interest coverage ratio (ICR)
Year PBDIT Interest ICR
MAR'17 (₹ Cr.) 2,590.34 249.84 10.37
MAR'16 (₹ Cr.) 4,371.42 351.88 12.42
SEP'14 (₹ Cr.) 1,928.48 231.58 8.33
14.00
SEP'13 (₹ Cr.) 1,766.64 195.94 9.02
SEP'12 (₹ Cr.) 1,261.00 158.78 7.94 12.00
Average 2,383.58 237.60 9.62
10.00
Max 4,371.42 351.88 12.42
Min 1,261.00 158.78 7.94 8.00
SD 1208.53 72.79 1.82
6.00
C.V 0.51 0.31 0.19
4.00
2.00
0.00
MAR'17 (₹
Year ICR
MAR'17 (₹ Cr.) 10.37
MAR'16 (₹ Cr.) 12.42 ICR
SEP'14 (₹ Cr.) 8.33
14.00
SEP'13 (₹ Cr.) 9.02
SEP'12
12.00 (₹ Cr.) 7.94
10.00
8.00 ICR
6.00
4.00
2.00
0.00
MAR'17 (₹ Cr.) MAR'16 (₹ Cr.) SEP'14 (₹ Cr.) SEP'13 (₹ Cr.) SEP'12 (₹ Cr.)
Calculation of gross profit ratio
Year Gross profit Sales(net) Gross profit ratio
MAR'17 (₹ Cr.) 2,066.37 13,245.81 15.60%
MAR'16 (₹ Cr.) 3,605.95 19,887.24 18.13%
SEP'14 (₹ Cr.) 1,338.89 13,198.12 10.14% Gross profi
SEP'13 (₹ Cr.) 1,226.80 12,131.16 10.11% 20.00%
SEP'12 (₹ Cr.) 833.12 11,870.18 7.02% 18.00%
Average 1,814.23 14,066.50 0.12 16.00%
Max 3,605.95 19,887.24 0.18 14.00%
Min 833.12 11,870.18 0.07 12.00%
SD 1096.29 3312.02 0.05 10.00%
C.V 0.60 0.24 0.37 8.00%
6.00%
4.00%
2.00%
0.00%
MAR'17 (₹ MAR'16 (₹ SEP'14 (₹ S
Cr.) Cr.) Cr.)
Year Gross profit ratio
MAR'17 (₹ Cr.) 15.60%
MAR'16 (₹ Cr.) 18.13%
SEP'14 (₹ Cr.) Gross profit ratio
10.14%
0% SEP'13 (₹ Cr.) 10.11%
0% SEP'12 (₹ Cr.) 7.02%
0%
0%
0%
Gross profit ratio
0%
0%
0%
0%
0%
0%
MAR'17 (₹ MAR'16 (₹ SEP'14 (₹ SEP'13 (₹ SEP'12 ( ₹
Cr.) Cr.) Cr.) Cr.) Cr.)
Totaal manufacturing
9,697.57 14,183.94
cost(2)
GROSS PROFITO(1-2) 3,548.24 5,703.30
SEP'14 (₹ Cr.) SEP'13 (₹ Cr.) SEP'12 (₹ Cr.)
13,198.12 12,131.16 11,870.18
12.00%
10.00%
8.00% NP ratio
6.00%
4.00%
2.00%
0.00%
MAR'17 (₹ MAR'16 (₹ SEP'14 (₹ Cr.) SEP'13 (₹ Cr.) SEP'12 (₹ Cr.)
Cr.) Cr.)
Calculation of Return on Equity (ROE)
Year PAT Share Captial ROE
MAR'17 (₹ Cr.) 1,451.08 4.24 342.2358
MAR'16 (₹ Cr.) 2,473.90 4.24 583.467
SEP'14 (₹ Cr.) 897.89 4.24 211.7665
SEP'13 (₹ Cr.) 802.21 4.24 189.2005
SEP'12 (₹ Cr.) 572.36 4.24 134.9906
Average 1,239.49 4.24 292.33
Max 2,473.90 4.24 583.47
Min 572.36 4.24 134.99
SD 761.82 0.00 179.68
C.V 0.61 0.00 0.61
Year ROE
MAR'17 (₹ Cr.) 342.2358
ROE
MAR'16 (₹ Cr.) 583.467
700 (₹ Cr.)
SEP'14 211.7665
SEP'13
600 (₹ Cr.) 189.2005
SEP'12 (₹ Cr.) 134.9906
500
400 ROE
300
200
100
0
MAR'17 (₹ Cr.) MAR'16 (₹ Cr.) SEP'14 (₹ Cr.) SEP'13 (₹ Cr.) SEP'12 (₹ Cr.)
Calculation of Return on Investment (ROI)
Year Operating profit Depreciation PBIT Total Assets Current Liabilties
MAR'17 (₹ Cr.) 2,925.36 609.15 2,316.21 14,959.62 4,476.21
MAR'16 (₹ Cr.) 4,692.59 734.76 3,957.83 13,169.75 4,008.93
SEP'14 (₹ Cr.) 1,993.56 423.09 1,570.47 9,796.96 2,608.57
SEP'13 (₹ Cr.) 1,795.67 372.93 1,422.74 8,257.34 2,318.96
SEP'12 (₹ Cr.) 1,293.01 301.11 991.90 7,212.27 2,069.72
Average 2,540.04 488.21 2,051.83 10,679.19 3,096.48
Max 4,692.59 734.76 3,957.83 14,959.62 4,476.21
Min 1,293.01 301.11 991.90 7,212.27 2,069.72
SD 1340.69 178.85 1167.65 3285.89 1076.23
C.V 0.53 0.37 0.57 0.31 0.35
Capital Employed ROI Year ROI
10,483.41 0.22 MAR'17 (₹ Cr.) 0.22
9,160.82 0.43 MAR'16 (₹ Cr.) 0.43
7,188.39 0.22 SEP'14 (₹ Cr.) 0.22
5,938.38 0.24 SEP'13 (₹ Cr.) 0.24
5,142.55 0.19 SEP'12 (₹ Cr.) 0.19
7,582.71 0.26
10,483.41 0.43
5,142.55 0.19
2220.26 0.10 ROI
0.29
0.50 0.37
0.45
0.40
0.35
0.30 ROI
0.25
0.20
0.15
0.10
0.05
0.00
MAR'17 (₹ Cr.) MAR'16 (₹ Cr.) SEP'14 ( ₹ Cr.) SEP'13 (₹ Cr.) SEP'12 (₹ Cr.)
Calculation of Debt Equity ratio
Year Total debt Equity Solvency ratio Year
MAR'17 (₹ Cr.) 2,072.05 8,544.42 0.24 MAR'17 (₹ Cr.)
MAR'16 (₹ Cr.) 2,066.74 7,161.21 0.29 MAR'16 (₹ Cr.)
SEP'14 (₹ Cr.) 1,902.77 4,517.64 0.42 SEP'14 (₹ Cr.)
SEP'13 (₹ Cr.) 1,598.99 3,645.14 0.44 SEP'13 (₹ Cr.)
SEP'12 (₹ Cr.) 1,707.94 2,857.80 0.60 SEP'12 (₹ Cr.)
Average 1,869.70 5,345.24 0.40
Max 2,072.05 8,544.42 0.60
Min 1,598.99 2,857.80 0.24
SD 212.32 2413.25 0.14
C.V 0.11 0.45 0.35
Solvency ratio
Solvency
0.70 ratio
0.24
0.60 0.29
0.50 0.42
0.44
0.40 Solvency ratio
0.60
0.30
0.20
0.10
0.00
MAR'17 (₹ MAR'16 (₹ SEP'14 (₹ Cr.) SEP'13 (₹ Cr.) SEP'12 (₹ Cr.)
Cr.) Cr.)
Calculation of Earnings per share (EPS) Year
Year PAT No.of shares EPS MAR'17 (₹ Cr.)
MAR'17 (₹ Cr.) 1,451.08 0.42 3454.952 MAR'16 (₹ Cr.) EPS
MAR'16 (₹ Cr.) 2,473.90 0.42 5890.238 7000 SEP'14 (₹ Cr.)
SEP'14 (₹ Cr.) 897.89 0.42 2137.833 SEP'13 (₹ Cr.)
SEP'13 (₹ Cr.) 802.21 0.42 1910.024 6000 SEP'12 (₹ Cr.)
SEP'12 (₹ Cr.) 572.36 0.42 1362.762 5000
Average 1,239.49 0.42 2,951.16
Max 2,473.90 0.42 5,890.24 4000
Min 572.36 0.42 1,362.76 3000
SD 761.82 0.00 1813.87
C.V 0.61 0.00 0.61 2000
1000
0
MAR'17 (₹ Cr.) MAR'16 ( ₹ Cr.) SEP'14 (₹ Cr.) SEP'13 (
EPS
3454.952
EPS
5890.238
2137.833
1910.024
1362.762
EPS
WC turnover ratio
'13 (₹ SEP'12 (₹
Cr.) Cr.)
Calculation of Debtors turnover ratio (DTR) & Debtors collection period (DCP)
Year Sales(net) Opening debtors Closing debtors OPD+CLD Average debtors
MAR'17 (₹ Cr.) 13,245.81 1,838.72 1,969.00 3,807.72 1903.86
MAR'16 (₹ Cr.) 19,887.24 1,715.36 1,838.72 3,554.08 1777.04
SEP'14 (₹ Cr.) 13,198.12 1,558.85 1,715.36 3,274.21 1637.105DTR
SEP'13 (₹ Cr.) 12,131.16 1,454.11 1,558.85
12 3,012.96 1506.48
SEP'12 (₹ Cr.) 11,870.18 1,302.44 1,454.11 2,756.55 1378.275
Average 14,066.50 1,573.90 1,707.21
10 3,281.10 1,640.55
Max 19,887.24 1,838.72 1,969.00 3,807.72 1,903.86
Min 11,870.18 1,302.44 8
1,454.11 2,756.55 1,378.28
SD 3312.02 211.19 207.34 418.01 209.01
6
C.V 0.24 0.13 0.12 0.13 0.13
4
0
MAR'17 (₹ Cr.) MAR'16 (₹ Cr.) SEP'14 (₹ Cr.) SEP'13
DTR DCP Year DTR
6.957345 52.46254 MAR'17 (₹ Cr.) 6.957344553
11.19122 32.61486 MAR'16 (₹ Cr.) 11.19121685
DTR
8.061865 45.27488 SEP'14 (₹ Cr.) 8.061865305
8.052653 45.32668 SEP'13 (₹ Cr.) 8.052652541
8.612345 42.38102 SEP'12 (₹ Cr.) 8.612345142
8.58 43.61
11.19 52.46
6.96 32.61
1.58 7.18 DTR
50
40
30
20
10
0
MAR'17 (₹ Cr.) MAR'16 (₹ Cr.) SEP'14 (₹ Cr.) SEP'13 (₹ Cr.) SEP'12 (₹
DCP
DCP
70
60
50
40
30
20
10
0
MAR'17 (₹ Cr.) MAR'16 (₹ Cr.) SEP'14 (₹ Cr.) SEP'13 (₹ Cr.) SEP'12 (₹ Cr.)
ITR
9.00
8.00
7.00
6.00
5.00 ITR
4.00
3.00
2.00
1.00
0.00
MAR'17 (₹ Cr.) MAR'16 (₹ Cr.) SEP'14 (₹ Cr.) SEP'13 (₹ Cr.) SEP'12 (₹ Cr.)
IHP
120.00%
100.00%
40.00%
20.00%
0.00%
MAR'17 (₹ MAR'16 (₹ SEP'14 (₹ Cr.) SEP'13 (₹ Cr.) SEP'12 (₹ Cr.)
Cr.) Cr.)
rietors fund ratio
Ratio of Fixed assets to Proprietors fund ratio
Year Current assets proprietors fund FA Proprietors fund ratio
MAR'17 (₹ Cr.) 1,938.99 8,544.42 22.69%
MAR'16 (₹ Cr.) 1,999.61 7,161.21 27.92%
SEP'14 (₹ Cr.) 2,670.75 4,517.64 59.12%
SEP'13 (₹ Cr.) 2,293.24 3,645.14 62.91%
SEP'12 (₹ Cr.) 2,284.75 2,857.80 79.95%
Average 2,237.47 5,345.24 0.51
Max 2,670.75 8,544.42 0.80
Min 1,938.99 2,857.80 0.23
SD 291.01 2413.25 0.24
C.V 0.13 0.45 0.48
Year Proprietors fund ratio
MAR'17 (₹ Cr.) 22.69%
MAR'16 (₹ Cr.) 27.92%
SEP'14 (₹ Cr.) 59.12%
SEP'13 (₹ Cr.) 62.91%
SEP'12 (₹ Cr.) Proprietors fund 79.95%
ratio
90.00%
80.00%
70.00%
60.00%
50.00% Proprietors fund ratio
40.00%
30.00%
20.00%
10.00%
0.00%
MAR'17 ( ₹ MAR'16 (₹ SEP'14 ( ₹ SEP'13 (₹ SEP'12 (₹
Cr.) Cr.) Cr.) Cr.) Cr.)
YEAR ROI CURRENT RATIOQUICK RATIOTOTAL DEBT RATIO ITR WCR
MAR'17 (₹ Cr.) 0.22 1.61 1.07 19.77% 4.99 4.89
MAR'16 (₹ Cr.) 0.43 1.55 1.08 22.56% 8.43 8.98
SEP'14 (₹ Cr.) 0.22 2.04 1.35 26.47% 6.27 4.86
SEP'13 (₹ Cr.) 0.24 2.01 1.24 26.93% 6.02 5.16
SEP'12 (₹ Cr.) 0.19 1.80 1.00 33.21% 6.69 7.17
SUMMARY OUTPUT
Regression Statistics
Multiple R 1
R Square 1
Adjusted R Squa 65535
Standard Error 0
Observations 5
ANOVA
df SS MS F
Regression 6 0.038 0.0063 #NUM!
Residual 0 0.000 65535
Total 6 0.038
Significance F
#NUM!