Ambuja Data Sheet(Part 1 Done)

8/12/2019 Ambuja Data Sheet(Part 1 Done)

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Mahindra & Mahindra Ltd

Part-I. Ratio Analysis Dec-12 Dec-11 Dec-10 Dec-09

A. Profitability Ratios

GPM =GP/NS 0.25354306 0.251105 0.2772668 0.2967823

NPM = ANP/NS 0.14719896 0.14156 0.163906 0.1719475

ROI = PBIAT/(SHF+DHF) OR TA 0.14395059 0.171268 0.1835049 0.2029201

ROI =PBIT/TA 0.22284917 0.215649 0.2313043 0.275094

ROE =ANP/SHF 0.16266669 0.150065 0.1652468 0.1880452

Economi Profit = RNP-Cost of Equity 1117.06 1068.86 1133.61 1098.37

Economic Profit =ANP - Cost of Equity 1252.29 1050.94 1081.3 1096.85

ROE Analysis

NPM 0.14719896 0.14156 0.163906 0.1719475

TATR 1.09653616 1.050823 0.9993144 1.0663156

TA/SHF 1.00779211 1.00881 1.0088715 1.0256064

ROE=NPM*TATR*TA/SHF 0.16266669 0.150065 0.1652468 0.1880452

B. Efficiency Ratios

TATR=NS/TA 1.09653616 1.050823 0.9993144 1.0663156

FATR = NS/NFA 1.65978947 1.382739 1.3131731 2.0572057

CATR = NS/TCA 2.60794635 2.447333 2.3570757 3.5753686

ITR =COGS//Inventory 5.38816786 5.193617 4.3439891 5.4999561

ACP = Debtors/cr.sales per day 8.51927998 7.873033 6.9239372 9.7170077

D. Leverage Ratios

Debt Ratio (BV)= DHF/TA 0.00482438 0.006063 0.0087934 0.024967

Debt Ratio (MV)= DHF/(Mcap +BD) 0.60648951 0.673972 0.9575375 0.9746641

Int. Coverage Ratio = EBIT/Interest 26.1365319 33.3555 35.131649 81.39679

APP= A/C payable/Avg purchases per day 0.00385498 0.004688 0.005219 0.0027333

A/c payable ratio =A/c payable/COGS or CL /COGS 0.17627575 0.197996 0.2823821 0.2454315

E. Liquidity Ratios

CR =CA/CL 1.24253021 1.267479 1.3096452 1.1369375QR =QA/CL 0.914855 0.932067 0.9329332 0.7444829

F. Valuation Ratios

Market price per share 156.05 142.9 106.1 70.75

Capital gain(CG) 11.4513925 11.04773 9.5055312 9.2740758

Book value per share 57.09 52.59 47.91 42.47

Earnings per share 7.83 7.5 7.83 7.59

Dividend per share 3.6 3.2 2.6 2.4

Dividend yield (DY) 11.4513925 11.04773 9.5055312 9.2740758

P/E Ratio 25.6641124 20.72 18.269476 13.662714

Total Shareholder's Return =CG+DY 22.9027851 22.09546 19.011062 18.548152

MV/BV 13.6104725 13.03267 9.8346105 7.458498Part-II. Z-Score and Standartdized Financial Statements

Aaltman's Z-Score = 1.2(NWC/TA)+1.4 (RE/TA)+3.3 (EBIT/TA)+0.6(MVE/BVD)+1.0(NS/TA)

Z> 2.675 Healthy ; Z= 1.81 to 2.675 Grey Area (under scan); Z


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Z Score 3.83488647 3.669624 3.5320345 3.1792897

Standardized Financial Staments

Common Size BS

Dec-12 Dec-11 Dec-10 Dec-09

SOURCES OF FUNDS :

Share Capital 3.5% 3.8% 4.1% 4.6%

Reserves Total 95.8% 95.4% 95.0% 92.9%

Equity Application Money 0.0% 0.0% 0.0% 0.0%

Total Shareholders Funds 99.2% 99.1% 99.1% 97.5%

Secured Loans 0.0% 0.0% 0.0% 1.5%

Unsecured Loans 0.5% 0.6% 0.9% 1.0%

Total Debt 0.5% 0.6% 0.9% 2.5%

Other Liabilities 0.3% 0.3% 0.0% 0.0%

Total Liabilities 100% 100% 100% 100%

APPLICATION OF FUNDS :

Net Block

Capital Work in Progress 5.9% 6.0% 12.6% 40.9%

Investments 18.7% 10.6% 8.5% 11.0%

Inventories 11.1% 11.4% 12.2% 10.3%

Sundry Debtors 2.4% 3.0% 1.7% 2.3%

Cash and Bank 25.4% 25.4% 22.3% 13.3%

Loans and Advances 3.2% 3.2% 6.2% 4.0%

Total Current Assets 66.6% 59.5% 63.4% 81.7%

Current Liabilities 17.8% 19.5% 17.5% 16.1%

Provisions 16.0% 14.4% 14.8% 10.2%

Total Current Liabilities 33.8% 33.9% 32.4% 26.2%

Net Current Assets 8.2% 9.1% 10.0% 3.6%

Miscellaneous Expenses not written off 0.0% 0.0% 0.0% 0.0%

Deferred Tax Assets 1.2% 1.0% 0.9% 0.4% Deferred Tax Liability 7.4% 8.9% 8.1% 7.8%

Net Deferred Tax -6.2% -7.9% -7.2% -7.3%

Other Assets 7.4% 6.3% 0.0% 0.0%

Total Assets 100% 100% 100% 100%

Common Size P&L

INCOME :

Net Sales 100% 100% 100% 100%

Other Income 3.6% 2.9% 4.3% 3.6%

EXPENDITURE :Raw Materials 6.8% 6.7% 7.9% 13.4%

Power & Fuel Cost 23.9% 23.4% 23.0% 20.1%

Employee Cost 4.9% 5.3% 4.6% 3.8%

Other Manufacturing Expenses 15.1% 14.9% 14.0% 11.0%

Selling and Administration Expenses 22.2% 22.6% 23.3% 20.6%

Miscellaneous Expenses 6.6% 3.7% 3.9% 4.1%

Less: Pre-operative Expenses Capitalised 0.0% 0.0% 0.0% 0.0%

Total Expenditure 79.5% 76.5% 76.7% 72.9%


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Operating Profit 26.1% 25.7% 28.4% 30.0%

Interest 0.8% 0.6% 0.7% 0.3%

Gross Profit 25.4% 25.1% 27.7% 29.7%

Depreciation 5.8% 5.2% 5.2% 4.2%

Profit Before Tax 19.5% 19.9% 22.5% 25.5%

Tax 7.2% 4.2% 4.8% 6.8%

Deferred Tax -1.0% 1.3% 0.6% 1.5%

Reported Net Profit 13.3% 14.4% 17.1% 17.2%

Extraordinary Items -1.4% 0.2% 0.7% 0.0%

Adjusted Net Profit 14.7% 14.2% 16.4% 17.2%

Common Base BS

SOURCES OF FUNDS :

Share Capital 1.01 1.01 1.00 1.00

Reserves Total 1.95 1.78 1.61 1.42

Total Shareholders Funds 1.89 1.73 1.57 1.39

Secured Loans 0.00 0.00 0.00 1.00

Unsecured Loans 0.19 0.21 0.28 0.29

Total Debt0.13 0.15 0.20 0.50

Total Liabilities 1.78 1.63 1.48 1.33


Gross Block 1.95 1.85 1.68 1.19

Net Block 1.98 2.09 1.90 1.16

Investments 1.28 0.67 0.49 0.56

Inventories 1.69 1.59 1.55 1.17

Sundry Debtors 1.46 1.65 0.88 1.04

Cash and Bank 3.51 3.22 2.56 1.37

Total Current Assets 2.35 2.20 1.98 1.25

Current Liabilities 2.34 2.34 1.92 1.58

Provisions 2.88 2.38 2.22 1.37

Total Current Liabilities 2.57 2.36 2.05 1.49

Net Current Assets 1.74 1.77 1.77 0.57

Total Assets 1.78 1.63 1.48 1.33

Common Base P&L

Net Sales 1.74 1.53 1.32 1.26

Other Income 0.35 0.25 0.32 0.25

EXPENDITURE :

Raw Materials 1.49 1.28 1.31 2.12

Power & Fuel Cost 2.28 1.96 1.66 1.40

Employee Cost 2.45 2.35 1.74 1.37

Other Manufacturing Expenses 2.52 2.18 1.78 1.33Selling and Administration Expenses 1.80 1.61 1.43 1.21

Total Expenditure 2.12 1.80 1.56 1.42

Operating Profit(EBDIT) 0.84 0.73 0.69 0.70

Reported Net Profit 0.73 0.69 0.71 0.69

Adjusted Net Profit 1.21 1.02 1.02 1.03

Part-III. Funds Flow Statements

(for FY 2011-2012)

A. Funds Flow Statement: Total Funds Basis


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Sources Uses

Inc in Share Cap 1.57 Dec in S Loan

Inc in Reserves 734.06 Dec in US Loan

Inc in other liabilities 4.07 Inc in GB

Depreciation 805.43 In in CWIP

Inc in provisions 247.19 Inc in Investments

Dec in Misc assets n/w 0 Inc in Inventories

Dec in Debtors 27.48 Dec in Eq apply

Inc in C&BB

Inc in Loans & Adv

Dec in Current Liab

Inc in Deff.tax assets

Dec in Deff tax liab

Incr in other assets

Total 1819.8

B. Funds Flow Statement: Working Capital Basis

Sources and Uses of Working Capital

Sources UsesReported Net Profit Dividends

Depreciation Dec in S Loan

Inc in Share Cap Dec in US Loan

Share premium=Inc in Res-RE Inc in GB

Inc in Eq apply In in CWIP

Dec in Misc assets n/w Inc in Investments

Inc in Deff.tax assets

Inc in Deff tax liab

Total Funds Generated Total Funds Used

Net funds available for Addl WC

Changes in Contents of Working CapitalItem Change Impact on WC(Dec/Inc)

Inc in provisions

Inc in Inventories

Inc in Debtors

Inc in C&BB

Inc in Loans & Adv

Dec in Current Liab

Net Change in WC =(Sum of Inc-Sum of Dec)

C. Funds Flow Statement: Cash Basis

Sources of Cash Uses of Cash

Reported Net Profit Dividends

Depreciation Dec in S Loan

Inc in Share Cap Dec in US Loan

Share premium=Inc in Res-RE Inc in GB

Inc in Eq apply In in CWIP

Dec in Misc assets n/w Inc in Investments

Inc in Deff.tax assets Inc in Inventories

Inc in Deff tax liab Inc in Debtors

Inc in provisions Inc in Loans & Adv


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Dec in Current Liab

Sources of Cash Uses of Cash

Net Change in Cash and Bank Balance

Part-IV. Classified Financial Statements

Classified Cash Flow Statement for 2011-12

A.Cash Flow from Operating Activities

Profit before tax and extra. Items

Add: interest

Add: Dep

Inc in inventories

Inc in debtors

Inc in loans & adv

Inc in CL & Provisions

Dec Mis exp not w/o

Before tax cash flow from Operations

Less: tax (incl diff tax)

Post tax operating CFs

B. Cash Flow from Investing Activities

Inc in GB

Inc in investments

Inc in CWIP

Dec in diff tax assets

Total CF from Investing Activity

C. Cash Flow from Financing Activities

Inc in share capital

Share premium

Inc in Appl Money

Dec in S loans

Dec in US loans

Dividends

Interest

Inc in diff tax liab

Total CF from Financing

D. CF from Extraordinary item

Net Change in Cash & BB

Working Capital Policy Dec-12 Dec-11 Dec-10 Dec-09

A. Current Asset Policy

Net Sales 9,730.30 8,554.26 7,390.21 7,076.87

Total Current Assets (TCA) 3,731.02 3,495.34 3,135.33 1,979.34

TCA/NS 0.38344347 0.408608 0.4242545 0.2796914

B. Current Asset Financing Policy

Unsecured Loans 42.81 49.36 65.03 65.70

Unsecured Loans/TCA 0.01147407 0.014122 0.020741 0.0331929

C. Operating and Cash Cycle Dec-12 Dec-11 Dec-10 Dec-09

Part-V. Working Capital Policy , Operating and Cash Cycles


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Raw material CB (RMCB) 53.81 45.46 52.45 48.56

Raw material consumption (RMC) 665.05 570.64 584.92 945.10

Rameterial Holding Period =RMCB/RMC/day 29 29 32 18

Work in progress CB (WIPCB) 303.04 161.67 229.25 123.27

COP=RM+P&F+EC+OME+WIPOB-WIPCB 4,795.82 4,369.37 3,552.40 3,435.82

WIPHP =WIPCB/COP per day 23 13 23 13

FGCB 144.99 85.53 74.95 53.03

COGS 5,301.58 4,803.94 3,917.67 3,757.79FGHP=FGCB/COGS per day 10 6 7 5

S Debtors 213.37 240.85 128.18 152.20

NS 9,730.30 8,554.26 7,390.21 7,076.87

DHP =S Debtors/NS per day 8 10 6 8

S Creditors 934.54 951.16 1,106.28 922.28

Purchases =RMC+RMCB-RMOB 673.40 563.65 588.81 937.28

CHP = S Creditors/Purchases per day 500 608 676 354

Operating Cycle =RMHP+WIPHP+FGHP+DHP 70 59 69 44

D. Cash Cycle =Operating Cycle-CHP -430 -549 -608 -310


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Ambuja

Dec-08 Dec-07 (Rs in Crs)

Year Dec-12 Dec-11

0.3614956 0.5267484

0.1903737 0.2112699 SOURCES OF FUNDS :

0.2418609 0.3704846 Share Capital 308.44 306.87

0.335794 0.558612 Reserves Total 8,496.62 7,762.56

0.2069744 0.2537439 Equity Application Money 0 0.01

1292.27 1594.1 Total Shareholders Funds 8,805.06 8,069.44

1064.17 1007.67 Secured Loans 0 0

Unsecured Loans 42.81 49.36

0.1903737 0.2112699 Total Debt 42.81 49.36

1.0345573 1.1215335 Other Liabilities 25.80 21.73

1.0508847 1.0708922 Total Liabilities 8,873.67 8,140.53

0.2069744 0.2537439 APPLICATION OF FUNDS :

Gross Block 10,183.63 9,702.29

1.0345573 1.1215335 Less : Accumulated Depreciation 4,321.26 3,515.83

1.9317861 1.8912753 Net Block 5,862.37 6,186.46

2.6363932 3.5266202 Capital Work in Progress 520.12 486.82

3.2795935 4.022163 Investments 1,655.84 864.31

10.956433 4.7493797 Inventories 983.93 924.97

Raw Material 53.81 45.46

0.0484208 0.0661992 Work in progress 303.04 161.67

0.992944 0.9936502 Finished good 144.99 85.53

62.442296 36.759394 Stores&spares 228.73 238.54

0.0043424 0.0031994 Other inventory 253.36 393.77

0.2863978 0.2453565 Sundry Debtors 213.37 240.85

Cash and Bank 2,253.72 2,069.08

1.5875208 1.3573188 Loans and Advances 280 260.440.9505174 0.8599952 Total Current Assets 3,731.02 3,495.34

Current Liabilities 1,582.23 1,584.37

148.45 144.2 Sundry Creditors 934.54 951.16

11.974235 21.104833 Provisions 1,420.53 1,173.34

37.26 30.62 Total Current Liabilities 3,002.76 2,757.71

8.84 11.03 Net Current Assets 728.26 737.63

2.2 3.5 Miscellaneous Expenses not written off 0 0

11.974235 21.104833 Deferred Tax Assets 106.78 82.76

7.8846154 13.318223 Deferred Tax Liability 655.03 726.36

23.94847 42.209667 Net Deferred Tax -548.25 -643.6

10.503959 7.9247507 Other Assets 655.33 508.91 Total Assets 8,873.67 8,140.53

INCOME :

0.15 0.08 Sales Turnover 10995.04 9628.07

0.1790264 0.247721 Excise Duty 1264.74 1073.81

0.335794 0.558612 Net Sales 9730.3 8554.26

3.091573 3.2544027 Other Income 348.87 247.87

1.0345573 1.1215335 Stock Adjustments 200.83 -57


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4.4225312 5.3648677 Total Income 10280 8745.13

EXPENDITURE :

Raw Materials 665.05 570.64

Dec-08 Dec-07 Power & Fuel Cost 2329.07 2001.37

Employee Cost 478.51 457.45

5.1% 6.1% Other Manufacturing Expenses 1464.56 1272.33

90.0% 87.3% COGS=RM+P&F+EC+OME+DEP+WIPOB-WIPCB+FG 5301.58 4803.94

0.0% 0.0% Selling and Administration Expenses 2160.33 1929.99

95.2% 93.4% Miscellaneous Expenses 639.77 312.7

1.7% 2.0% Less: Pre-operative Expenses Capitalised 0 0

3.2% 4.6% Total Expenditure 7737.29 6544.48

4.8% 6.6% Operating Profit 2542.71 2200.65

0.0% 0.0% Interest 75.66 52.63

100% 100% Gross Profit 2467.05 2148.02

Depreciation 565.22 445.15

Profit Before Tax 1901.83 1702.87

32.7% 14.0% Tax 700.12 361.29

5.6% 25.8%Fringe Benefit Tax 0 0

15.7% 11.7% Deferred Tax -95.35 112.72

3.8% 2.9% Reported Net Profit 1297.06 1228.86

14.3% 12.9% Extraordinary Items -135.23 17.92

5.4% 4.4% Adjusted Net Profit 1432.29 1210.94

77.5% 71.6% Adjst. below Net Profit 0 0

16.8% 13.5% P & L Balance brought forward 284.75 325.35

7.9% 9.9% Appropriations 844.8 1269.46

24.7% 23.4% P & L Balance carried down 737.01 284.75

14.5% 8.4% Dividend 554.8 490.69

0.1% 0.1% Equity Dividend % 180 160

0.5% 0.6% Dividend per share 3.6 3.26.9% 8.1% Earnings Per Share-Unit Curr 7.83 7.5

-6.4% -7.6% Book Value-Unit Curr 57.09 52.59

0.0% 0.0% Market Price on the first trading day of Jan 156.05 142.9

100% 100% Market price on the last trading day of Dec 200.95 155.4

Market Capitalization (end of the year) 26434.04 22677.8

100% 100%

9.0% 18.0%

9.1% 8.0%

21.5% 18.2%

4.2% 3.5%

12.4% 10.4%

21.4% 21.5%

4.8% 3.5%

0.0% 0.0%

73.3% 65.0%


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36.7% 54.0%

0.5% 1.4%

36.1% 52.7%

4.2% 4.2%

31.9% 48.5%

9.1% 16.8%

0.0% 0.0%

22.7% 31.6%

3.7% 10.5%

19.0% 21.1%

1.00 1.00

1.23 1.00

1.22 1.00

1.00 1.00

0.82 1.00

0.87 1.001.19 1.00

1.09 1.00

1.08 1.00

0.26 1.00

1.61 1.00

1.54 1.00

1.33 1.00

1.47 1.00

1.48 1.00

0.95 1.00

1.26 1.00

2.07 1.00

1.19 1.00

1.10 1.00

0.55 1.00

1.26 1.00

1.30 1.00

1.32 1.00

1.31 1.001.10 1.00

1.24 1.00

0.75 1.00

0.79 1.00

0.99 1.00


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0

6.55

481.34

33.3

791.53

58.96

0.01

184.64

19.56

2.14

24.02

71.33

146.42

1819.8


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Dec-08 Dec-07

6,167.71 5,597.91

2,339.45 1,587.33

0.3793061 0.2835576

188.67 230.42

0.0806472 0.145162

Dec-08 Dec-07


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56.38 53.05

560.69 445.28

36 43

147.73 85.94

2,843.43 2,156.39

19 14

78.01 53.44

3,078.62 2,339.299 8

224.60 145.68

6,167.71 5,597.91

13 9

881.71 573.96

564.02 498.33

563 415

77 75

-486 -340


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Dec-10 Dec-09 Dec-08 Dec-07

305.97 304.74 304.52 304.48

7,022.79 6,165.92 5,368.35 4,356.39

1.49 0.39 0.15 0.01

7,330.25 6,471.05 5,673.02 4,660.88

0 100 100 100

65.03 65.7 188.67 230.42

65.03 165.70 288.67 330.42

0.00 0.00 0.00 0.00

7,395.28 6,636.75 5,961.69 4,991.30

8,778.82 6,224.13 5,706.94 5,231.05

3,151.07 2,784.09 2,514.19 2,271.19

5,627.75 3,440.04 3,192.75 2,959.86

930.7 2,714.43 1,947.22 696.79

625.95 727.01 332.39 1,288.94

901.86 683.24 938.72 581.6

52.45 48.56 56.38 53.05

229.25 123.27 147.73 85.94

74.95 53.03 78.01 53.44

545.21 458.38 656.6 387.8

0 0 0 1.37

128.18 152.2 224.6 145.68

1,648.17 880.68 851.84 642.58

457.12 263.22 324.29 217.473,135.33 1,979.34 2,339.45 1,587.33

1,297.46 1,066.90 1,003.09 675.91

1,106.28 922.28 881.71 573.96

1,096.57 674.04 470.56 493.55

2,394.03 1,740.94 1,473.65 1,169.46

741.30 238.40 865.80 417.87

0.46 2.71 4.28 6.22

65.49 29.43 28.56 27.78

596.37 515.27 409.31 406.16

-530.88 -485.84 -380.75 -378.38

0 0 0 07,395.28 6,636.75 5,961.69 4,991.30

8257.03 7721.42 7075.51 6396.2

866.82 644.55 907.8 798.29

7390.21 7076.87 6167.71 5597.91

320.23 255.84 554.67 1008.96

54.28 -49.44 62.62 58.79


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7764.72 7283.27 6785 6665.66

584.92 945.1 560.69 445.28

1697.34 1422.75 1325.69 1019.77

339.5 266.88 256.85 194.96

1036.62 776.63 761.99 582.32

3917.67 3757.79 3078.62 2339.29

1719 1459.14 1321.74 1202.29

289.59 290.05 296.38 196.5

0 0 0 0

5666.97 5160.55 4523.34 3641.12

2097.75 2122.72 2261.66 3024.54

48.69 22.43 32.06 75.85

2049.06 2100.29 2229.6 2948.69

387.19 296.99 259.76 236.34

1661.87 1803.3 1969.84 2712.35

353.49 479 560 939

-0.27 0.84 5.2 5.1545.04 105.09 2.37 -0.9

1263.61 1218.37 1402.27 1769.1

52.31 1.52 228.1 586.43

1211.3 1216.85 1174.17 1182.67

0 0 0 0.21

349.23 358.58 348.2 272.06

1287.49 1227.72 1391.89 1693.17

325.35 349.23 358.58 348.2

397.22 365.59 334.97 532.65

130 120 110 175

2.6 2.4 2.2 3.57.83 7.59 8.84 11.03

47.91 42.47 37.26 30.62

106.1 70.75 148.45 144.2

143.05 103.7 69.7 146.9

18304.7 10864.0 18431.0 16243.7


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Sanpreet : You can verify your answers using this

Years Dec 2012 Dec 2011 Dec 2010 Dec 2009 Dec 2008

Debt-Equity Ratio 0.01 0.01 0.02 0.04 0.06

Long Term Debt-Equity 0 0.01 0.02 0.04 0.06

Current Ratio 1.04 1.04 0.99 1.06 1.15

Fixed Assets 1.11 1.04 1.1 1.29 1.29

Inventory 11.52 10.54 10.42 9.52 9.31

Debtors 48.41 52.18 58.9 40.98 38.22

Interest Cover Ratio 28.97 33.36 35.13 81.4 52.49

PBIDTM (%) 25.08 22.86 25.41 27.49 27.45

PBITM (%) 19.93 18.23 20.72 23.65 23.78

PBDTM (%) 24.39 22.31 24.82 27.2 27

CPM (%) 18.17 17.39 19.99 19.63 20.27

APATM (%) 13.03 12.76 15.3 15.78 16.59

ROCE (%) 25.76 22.6 24.39 29 30.75

RONW (%) 16.98 15.96 18.31 20.07 22.72


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Ambuja

(Rs in Crs)

Year Dec-07 Dec-08 Dec-09 Dec-10 Dec-11

SOURCES OF FUNDS :

Share Capital 304.48 304.52 304.74 305.97 306.87 Reserves Total 4,356.39 5,368.35 6,165.92 7,022.79 7,762.56

Equity Application Money 0.01 0.15 0.39 1.49 0.01

Total Shareholders Funds 4,660.88 5,673.02 6,471.05 7,330.25 8,069.44

Secured Loans 100 100 100 0 0

Unsecured Loans 230.42 188.67 65.7 65.03 49.36

Total Debt 330.42 288.67 165.70 65.03 49.36

Other Liabilities 0.00 0.00 0.00 0.00 21.73

Total Liabilities 4,991.30 5,961.69 6,636.75 7,395.28 8,140.53


Gross Block 5,231.05 5,706.94 6,224.13 8,778.82 9,702.29Less : Accumulated Depreciation 2,271.19 2,514.19 2,784.09 3,151.07 3,515.83

Net Block 2,959.86 3,192.75 3,440.04 5,627.75 6,186.46

Capital Work in Progress 696.79 1947.22 2714.43 930.70 486.82

Investments 1,288.94 332.39 727.01 625.95 864.31

Inventories 581.6 938.72 683.24 901.86 924.97

Raw Material 53.05 56.38 48.56 52.45 45.46

Work in progress 85.94 147.73 123.27 229.25 161.67

Finished good 53.44 78.01 53.03 74.95 85.53

Stores&spares 387.8 656.6 458.38 545.21 238.54

Other inventory 1.37 0 0 0 393.77 Sundry Debtors 145.68 224.6 152.2 128.18 240.85

Cash and Bank 642.58 851.84 880.68 1648.17 2069.08

Loans and Advances 217.47 324.29 263.22 457.12 260.44

Total Current Assets 1,587.33 2,339.45 1,979.34 3,135.33 3,495.34

Current Liabilities 675.91 1,003.09 1,066.90 1,297.46 1,584.37

Sundry Creditors 573.96 881.71 922.28 1106.28 951.16

Provisions 493.55 470.56 674.04 1096.57 1173.34

Total Current Liabilities 1,169.46 1,473.65 1,740.94 2,394.03 2,757.71

Net Current Assets 417.87 865.80 238.40 741.30 737.63

Miscellaneous Expenses not written off6.22 4.28 2.71 0.46 0

Deferred Tax Assets 27.78 28.56 29.43 65.49 82.76

Deferred Tax Liability 406.16 409.31 515.27 596.37 726.36

Net Deferred Tax -378.38 -380.75 -485.84 -530.88 -643.6

Other Assets 0 0 0 0 508.91

Total Assets 4,991.30 5,961.69 6,636.75 7,395.28 8,140.53

INCOME :

Sales Turnover 6396.2 7075.51 7721.42 8257.03 9628.07


22/26

Excise Duty 798.29 907.8 644.55 866.82 1073.81

Net Sales 5597.91 6167.71 7076.87 7390.21 8554.26

Other Income 1008.96 554.67 255.84 320.23 247.87

Stock Adjustments 58.79 62.62 -49.44 54.28 -57

Total Income 6665.66 6785 7283.27 7764.72 8745.13

EXPENDITURE :

Raw Materials 445.28 560.69 945.1 584.92 570.64 Power & Fuel Cost 1019.77 1325.69 1422.75 1697.34 2001.37

Employee Cost 194.96 256.85 266.88 339.5 457.45

Other Manufacturing Expenses 582.32 761.99 776.63 1036.62 1272.33

COGS=RM+P&F+EC+OME+DEP+WIPOB-WIPCB+F 2339.29 3078.62 3757.79 3917.67 4803.94

Selling and Administration Expenses 1202.29 1321.74 1459.14 1719 1929.99

Miscellaneous Expenses 196.5 296.38 290.05 289.59 312.7

Less: Pre-operative Expenses Capitalised 0 0 0 0 0

Total Expenditure 3641.12 4523.34 5160.55 5666.97 6544.48

Operating Profit 3024.54 2261.66 2122.72 2097.75 2200.65

Interest 75.85 32.06 22.43 48.69 52.63 Gross Profit 2948.69 2229.6 2100.29 2049.06 2148.02

Depreciation 236.34 259.76 296.99 387.19 445.15

Profit Before Tax 2712.35 1969.84 1803.3 1661.87 1702.87

Tax 939 560 479 353.49 361.29

Fringe Benefit Tax 5.15 5.2 0.84 -0.27 0

Deferred Tax -0.9 2.37 105.09 45.04 112.72

Reported Net Profit 1769.1 1402.27 1218.37 1263.61 1228.86

Extraordinary Items 586.43 228.1 1.52 52.31 17.92

Adjusted Net Profit 1182.67 1174.17 1216.85 1211.3 1210.94

Adjst. below Net Profit 0.21 0 0 0 0 P & L Balance brought forward 272.06 348.2 358.58 349.23 325.35

Appropriations 1693.17 1391.89 1227.72 1287.49 1269.46

P & L Balance carried down(is decided by the m 348.2 358.58 349.23 325.35 284.75

Dividend 532.65 334.97 365.59 397.22 490.69

Retained Earnings(Reported NP - Dividend) 1236.45 1067.3 852.78 866.39 738.17

Equity Dividend % 175 110 120 130 160

Dividend per share 3.5 2.2 2.4 2.6 3.2

Earnings Per Share-Unit Curr 11.03 8.84 7.59 7.83 7.5

Book Value-Unit Curr 30.62 37.26 42.47 47.91 52.59

Market Price on the first trading day of Jan 144.2 148.45 70.75 106.1 142.9Market price on the last trading day of Dec 146.9 69.7 103.7 143.05 155.4

Market Capitalization (end of the year) 16243.70 18431.0 10864.0 18304.7 22677.8


23/26

(same as '11) 306.87 308.44 0.51%('11 reserve + RE) 8500.73 8496.62 -0.05%

(same as '11) 0.01 0

8807.61 8805.06 -0.03%

0.00% 0.00 0

0.72% 68.23 42.81 -59.39%

68.23 42.81 -59.39%

0.14% 12.96 25.80

8888.81 8873.67 -0.17%

115.91% 11024.01 10183.63 -8.25%41.81% 3976.82 4321.26 7.97%

7047.19 5862.37 -20.21%

8.89% 845.55 520.12 -62.57%

(same as '11) 864.31 1655.84 47.80%

1089.71 983.93 -10.75%

0.61% 58.40 53.81 -8.54%

2.45% 233.18 303.04 23.05%

1.01% 95.73 144.99 33.98%

4.92% 467.51 228.73 -104.39%

2.47% 234.88 253.36 7.29%2.31% 220.13 213.37 -3.17%

23.31% 2217.34 2253.72 1.61%

4.50% 428.03 280 -52.87%

3955.20 3731.02 -6.01%

18.07% 1719.02 1582.23 -8.65%

12.90% 1227.27 934.54 -31.32%

14.24% 1354.00 1420.53 4.68%

3073.02 3002.76 -2.34%

882.18 728.26 -21.14%

(same as '11) 0.00 0

0.93% 88.43 106.78 17.18%

8.30% 789.01 655.03 -20.45%

-700.58 -548.25 -27.78%

3.19% 303.57 655.33

9242.23 8873.67 -4.15% Funds Required 353.42

10668.49 10995.04 2.97%

%age of sales

Dec-12

(PROJECTED)

Dec-12

(ACTUAL)

% change wrt

actual


24/26

12.17% 1157.59 1264.74 8.47%

100.00% 9510.90 9730.3 11.18%

3.56% 338.87 348.87 2.87%

-0.02% -1.62 200.83 100.81%

9848.15 10280 4.20%

7.25% 689.29 665.05 -3.65%23.20% 2206.29 2329.07 5.27%

5.00% 475.38 478.51 0.65%

14.48% 1377.29 1464.56 5.96%

H49+H50+H51+H5 5163.03 5301.58 2.61%

22.89% 2176.63 2160.33 -0.75%

3.78% 359.27 639.77 43.84%

0.00% 0.00 0

H49+H50+H51+H5 7284.15 7737.29 5.86%

H47-H57 2564.00 2542.71 -0.84%

0.64% 60.44 75.66 20.12%2503.56 2467.05 -1.48%

5.22% 496.49 565.22 12.16%

21.10% 2007.07 1901.83 -5.53%

4.48% 426.37 700.12 39.10%

0.00% -0.16 0

0.99% 94.10 -95.35 198.69%

H62-H63-H64-H65 1486.76 1297.06 -14.63%

0.44% 41.89 -135.23 130.98%

1444.87 1432.29 -0.88%

0.00% 0.00 0284.75 284.75 0.00%

16.04% 1525.22 844.8 -80.54%

3.83% 363.93 737.01 50.62%

5.57% 529.64 554.8 4.54%

957.12 742.26 -28.95%

1.82% 172.99 180 3.90%

0.04% 3.46 3.6 3.90%

0.10% 9.14 7.83 -16.79%

0.63% 59.95 57.09 -5.01%

1.56% 148.53 156.05 4.82%1.87% 178.03 200.95 11.41%

257.03% 24446.12 26434.04 7.52%

Based on this rate the net sales for 201

The Rate of growth is calculated by taki


25/26


26/26

is predicted at 9510.90

ng the CAGR for 4 years to give a value of 11.18%

Ambuja Data Sheet(Part 1 Done)

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