Balance Sheet,as at 31March,2012

S.no
1)

Note No.
EQUITY AND LIABILITIES
Shareholder's funds
a)Share Capital
b)Reserves and surplus

2
3

203,500,000.00
438,046,418.00
641,546,418.00

Non-current liabilities
a) Long term borrowings
b) other long term liabilities
c)Long Term provisions

4
6
5

480,000,000.00
338,072,318.00
360,766,570.00
1,178,838,888.00

Current Liabilities
a) Short term borrowings
b) Trade Payables
c) Others current liabilities
d) Short term Provisions

4
6
6
5

207,413,792.00
1,573,776,953.00
625,451,511.00
262,261,338.00
2,668,903,594.00
4,489,288,900.00

TOTAL
2)

As at 31 March 2012
Rupees

Assets
Non-current Assets
a)Fixed assets
Tangible assets
Other intangible assets
capital work in progress

7
1,179,524,677.00
15,133,885.00
254,821,360.00
1,449,479,922.00
8

b)Non-current investments
c)Deferred tax assets(net)
d)Long term loans and advances
e)other non-current assets

9
12

Current assets
a)current investments

136,784,970.00
215,509,171.00
352,422,309.00
22,291,899.00
2,176,488,271.00

b)Inventories
c)Trade recievables
d) Cash and cash equivalents
e) Short term loans and advances
f) Other current assets

13
10
14
9
11

135,198,282.00
1,213,688,426.00
155,242,157.00
442,748,025.00
365,923,739.00
2,312,800,629.00
4,489,288,900.00

TOTAL

356,102,965.00

eet,as at 31March,2012
As at 31 March 2011
Rupees

203,500,000.00
1,168,037,979.00
1,371,537,979.00

440,000,000.00
218,468,202.00
398,502,160.00
1,056,970,362.00

6,496,823.00
1,494,836,228.00
470,486,661.00
151,843,339.00
2,123,663,051.00
4,552,171,392.00

1,183,279,649.00
18,073,634.00
124,408,843.00
1,325,762,126.00
286,335,570.00
215,509,171.00
214,057,640.00
34,858,940.00
2,076,523,447.00

30,006,394.00

180,127,961.00
1,236,257,976.00
225,322,288.00
427,330,037.00
376,603,289.00
2,475,647,945.00
4,552,171,392.00

351,984,894.00

Profit and Loss Account for the year end

Note no

1)
2)

Revenue from operations

Other income

3)

Total revenue(1+2)

4)

Expenses:a) Employee benefits expense

b)Finance costs
c) depriciation and amotization expense
Depriciation
Less:Transfer from contribution for capital expenditure
d) other expense
Total Expenses

5)

Profit /(loss) Before Taxes

6)

Tax expense
(1) current Tax (include Rs 21865589 related to past year:
previous year Rs 12,245,634)
(2)Defered Tax
Total Taxes

7)

Profit /(loss)After (5-6) for the year

15
16

17
18

19

ount for the year ended 31st March,2012

April -March 12
Rupees

4,979,194,246.00
23,233,128.00

5,365,182,154.00
31,259,678.00

5,002,427,374.00

5,396,441,832.00

1,107,111,213.00
113,011,840.00

1,384,721,703.00
42,950,354.00

98,878,802.00
20,699,281.00
4,423,971,700.00

79,325,224.00
15,299,620.00
3,939,097,752.00

5,722,274,274.00

5,430,795,413.00

719,846,900.00 -

34,353,581.00

21,865,589.00
-

53,426,598.00
94,619,451.00

21,865,589.00 -

41,192,853.00

April -March 11
Rupees

741,712,489.00

6,839,272.00

Ratio analysis
Liquidity Ratio
a) current Ratio

C.A/C.L

b) quick Ratio

L.A/C.L

c) Absolute liquid ratio

Absolute liquid assets/C.L

Profitability Ratio
a) Return on shareholders fund

(net profit after interest and tax)/Proprietors fund.

b) Net profit Ratio

(N.p/Net Sales)*100

c) operating profit ratio

(O.P/Net Sales)*100

d) ROCE

(EBIT/C.E)*100

Turnover ratio
a) Capital Turnover Ratio

(Net Sales/C.E)

b) Fixed asset turnover ratio

(Net sales/F.A)

c) Debtor turnover ratio

(Net Credit Sales/Avg recieveables)

d) Creditor turnover ratio

(Net Credit Purchase/Avg Payables)

Leverage ratio
a) Debt equity Ratio

(Long term Debt/Sh Holders Fund)

b) Debt to assets Ratio

(Total Debt/Total Assets)

c) Interst Coverage Ratio

(EBIT/Interest)

d) Proprietary ratio

(Sh holders fund/Total Assets)

Calculation of C.E=Total assets - Current Liability

operating Profit = Pbt+interest

Ratio analysis
2012

Absolute liquid assets/C.L

2011

0.87

1.17

0.82

1.08

0.06

0.11

(net profit after interest and tax)/Proprietors fund.

1.16

0.00

(N.p/Net Sales)*100

0.15

0.00

(O.P/Net Sales)*100

0.12

0.00

(EBIT/C.E)*100

0.33

0.00

(Net Sales/C.E)

2.75

2.22

(Net sales/F.A)

3.45

4.07

(Net Credit Sales/Avg recieveables)

3.13

3.66

(Net Credit Purchase/Avg Payables)

2.44

2.64

(Long term Debt/Sh Holders Fund)

0.75

0.32

(Total Debt/Total Assets)

0.15

0.10

5.37

0.20

(EBIT/Interest)

(Sh holders fund/Total Assets)

0.14

0.30

Working note for the year 2012

Other expenses
a)
Cost of Services
b)
Consumption of stores and spare parts
c)
Repaires to machinery
d)
Purchase of power
e)
Rent
f)
Rates and taxes
g)
Insurance charges
h)
Provision for doubtful debts and advances
i)
Provision for estimated loss on Projects
j)
Legal and Professional Fees
k)
Travelling and Conveyance Expenses
l)
Advertisement & Promotional Expenses
m)
Electricity Charges
Provision for diminution in value of invt in subsidiary co.
n)
o)
Works Contract tax
p)
Bad debts written off
q)
Others
r)
Less : Stores included under Cost of Services
s)
Less: Expenses transferred to capital account

2008

2009

1,101,319,505
689,772,800
4,399,595
12,869,965
6,572,438
1,724,914
1,684,480
10,867,025

1,382,542,262
827,520,445
4,906,527
116,412,999
11,530,711
7,401,582
4,915,090
8,138,200

19,413,097
20,878,673
5,868,868

29,766,999
31,599,499
4,654,619

33,096,503

23,712,068
7,693,973
64,217,287
46,380,769
5,538,656
2,473,092,836

36,761,572
48,200,664
7,667,932
1,889,360,839

he year 2012
2010

2011

2012

1,960,711,777
771,147,612
12,253,005
372,525,299
7,795,329
11,629,515
1,914,001
2,694,115

1,484,109,299
1,417,760,624
20,338,019
683,916,337
9,840,133
41,542,373
4,651,546
3,923,731
109,646,865
39,006,893
31,423,368
6,840,604
10,797,373
-

1,669,183,429
1,278,787,338
18,755,417
793,723,621
10,230,942
52,513,265
4,431,067
112,695,917
77,972,935
85,745,850
29,981,238
5,446,932
26,045,775
166,642,100

19,884,455
25,604,173
7,886,185

33,521,337
78,932,552
71,693,820
1,203,896
3,233,601,639

75,300,587

3,939,097,752

raw material
raw material
factory
raw material
admin
admin
admin
NA
NA
admin
admin
admin
factory
NA
admin
NA
91,815,874 admin
raw material
NA
4,423,971,700

Balance Sheet,as at 31March,201

Note No.
FUNDS EMPLOYED
a)Share Capital
b)Reserves and surplus
TOTAL SHAREHOLDERS FUND
Loans
Secured

1.00
2.00

As at 31 March 2010
Rupees

203,500,000.00
1,093,281,169.00
1,296,781,169.00

3.00
110,174,818.00

Unsecured

50,000,000.00

Total Fund Employed

1,456,955,987.00

APLICATION OF FUNDS:
FIXED ASSETS
Gross block
Less:Depriciation
Net Block
Capital work in progress

4.00

INVESTMENT

5.00

1,280,593,219.00
152,440,639.00
1,128,152,580.00
73,923,330.00
1,202,075,910.00

120,889,720.00

DEFFERED TAX ASSETS(NET)

CURRENT ASSETS ,LOANS & ADVANCES
Inventories
S.debtors
Cash & bank balances
Loans & advances
LESS:CURRENT LIABILITIES &PROVISIONS

214,356,570.00

6.00
7.00
8.00
9.00

93,603,467.00
1,333,482,084.00
183,657,139.00
262,668,681.00
1,873,411,371.00

Current Liabilities
Provisions
Net current Assets/(Liabilities)
Total Fund Applied

10.00
11.00

1,750,709,768.00
203,067,816.00
1,953,777,584.00
80,366,213.00
1,456,955,987.00

as at 31March,2010
As at 31 March 2009
Rupees

203,500,000.00
758,359,765.00
961,859,765.00

49,012,501.00
1,010,872,266.00

1,026,640,722.00
80,625,948.00
946,014,774.00
131,218,575.00
1,077,233,349.00
32,984,970.00
18,715,792.00

54,800,158.00
965,267,895.00
100,509,430.00
267,858,178.00
1,388,435,661.00

1,610,742,690.00
1,120,577,483.00

1,328,091,623.00
178,405,883.00
1,506,497,506.00
- 118,061,845.00
1,010,872,266.00

Profit and Loss Account for the year ende

Note no

INCOME:
INCOME FROM SALES AND SERVICES
OTHER OPERATIONAL INCENTIVES
OTHER INCOME
Total income

12
13

EXPENDITURE
Operating expenses
Depriciation
Less:Transfer from capital contribution
Interest paid

14

15

Profit Before tax

Taxes
current tax(Includes Rs 25435810 related to past year:previous Rs 6112005)
Defferd Tax( Includes credit of Rs Nil related to
past year:Previous year Rs 10849438)

Fringe benefit tax(Net Of write back Rs 586463 related

to past year:Previous year Rs 1032820)
Total taxes
Profit After Tax
Balance of profit/(loss) brought forward from Previous year
Balance Carried to Balance sheet

unt for the year ended 31st March,2010

April -March 10
Rupees

4,251,874,340.00

April -March 09
Rupees

33,186,782.00
4,285,061,122.00

3,204,276,206.00
245,000,000.00
32,204,769.00
3,481,480,975.00

3,944,319,569.00
73,005,282.00
9,806,384.00 19,675,353.00
4,027,193,820.00

3,135,483,170.00
52,825,170.00
3,699,473.00
17,631,417.00
3,202,240,284.00

257,867,302.00

279,240,691.00

165,202,604.00

80,657,791.00

102,173,928.00 63,028,676.00

5,140,578.00
75,517,213.00

586,463.00
62,442,213.00

4,467,180.00
79,984,393.00

195,425,089.00

199,256,298.00

613,130,373.00

413,874,075.00

808,555,462.00

613,130,373.00

Ratio analysis
Liquidity Ratio
a) current Ratio

C.A/C.L

b) quick Ratio

L.A/C.L

c) Absolute liquid ratio

Absolute liquid assets/C.L

Profitability Ratio
a) Return on shareholders fund

(net profit after interest and tax)/Proprietors fund.

b) Net profit Ratio

(N.p/Net Sales)*100

c) operating profit ratio

(O.P/Net Sales)*100

d) ROCE

(EBIT/C.E)*100

Turnover ratio
a) Capital Turnover Ratio

(Net Sales/C.E)

b) Fixed asset turnover ratio

(Net sales/F.A)

c) Debtor turnover ratio

(Net Credit Sales/Avg recieveables)

d) Creditor turnover ratio

(Net Credit Purchase/Avg Payables)

Leverage ratio
a) Debt equity Ratio

(Long term Debt/Sh Holders Fund)

b) Debt to assets Ratio

(Total Debt/Total Assets)

c) Interst Coverage Ratio

(EBIT/Interest)

d) Proprietary ratio

(Sh holders fund/Total Assets)

Calculation of C.E=Total assets - Current Liability

operating Profit = Pbt+interest

Ratio analysis
2010

2009

0.92

0.84

0.87

0.80

Absolute liquid assets/C.L

0.10

0.08

(net profit after interest and tax)/Proprietors fund.

0.15

0.21

(N.p/Net Sales)*100

0.05

0.06

(O.P/Net Sales)*100

0.07

0.09

(EBIT/C.E)*100

0.22

0.36

(Net Sales/C.E)

2.56

2.69

(Net sales/F.A)

3.54

2.97

(Net Credit Sales/Avg recieveables)

3.70

3.61

(Net Credit Purchase/Avg Payables)

2.65

1.84

(Long term Debt/Sh Holders Fund)

0.01

(Total Debt/Total Assets)

0.05

0.02

14.11

16.84

(EBIT/Interest)

(Sh holders fund/Total Assets)

0.38

0.38

2010

Schedule 10
Current Liability
A) Sundry Creditors:
1) For Purchase of goods and Services
Due to Micro ,Small and Medium Enterprises
others

1246570
1071386980

2) For Accrued wages and salaries

145306970

B) Others Liabilities

414159025

C) Advance from customers

118610223

1750709768

Schedule 3
CASH CREDIT FROM BANKS
1) State bank of india
2) Axis bank Ltd.
TERM LOAN
State bank of india

100174818
-

10000000
110174818

Schedule 15

Schedule 18 : Fianace cost

Interest on
Fixed Loans
Others

2010

2009

2,976,273
16699080

0
21736250

19,675,353

21,736,250

Less: Interst transferred to capital reserve and other account

0
19,675,353

4104833
17,631,417

2009
Other Expense
Other expenses

408121
820845381
128876627
222802169
155159325

1328091623

49012501

49012501

a)
b)
c)
d)
e)
f)
g)
h)
i)
j)
k)
l)
m)
n)
o)
p)
q)
r)
s)

2008

2009

2010

2011

Cost of Services
1,101,319,505
1,382,542,262
Consumption of stores and689,772,800
spare parts
827,520,445
Repaires to machinery
4,399,595
4,906,527
Purchase of power
12,869,965
116,412,999
Rent
6,572,438
11,530,711
Rates and taxes
1,724,914
7,401,582
Insurance charges
1,684,480
4,915,090
Provision for doubtful debts 10,867,025
and advances
8,138,200
Provision for estimated loss on Projects
Legal and Professional Fees 19,413,097
29,766,999
Travelling and Conveyance Expenses
20,878,673
31,599,499
Advertisement & Promotional5,868,868
Expenses
4,654,619
Electricity Charges

1,960,711,777
771,147,612
12,253,005
372,525,299
7,795,329
11,629,515
1,914,001
2,694,115

1,484,109,299
1,417,760,624
20,338,019
683,916,337
9,840,133
41,542,373
4,651,546
3,923,731
109,646,865
39,006,893
31,423,368
6,840,604
10,797,373

19,884,455
25,604,173
7,886,185

Provision for diminution in

value of invt in subsidiary
co.

Works Contract tax

33,096,503
23,712,068
Bad debts written off
7,693,973
Others
36,761,572
64,217,287
Less : Stores included under 48,200,664
Cost of Services 46,380,769
Less: Expenses transferred to 7,667,932
capital account 5,538,656
1,889,360,839
2,473,092,836

33,521,337
78,932,552
71,693,820
1,203,896
3,233,601,639

75,300,587

3,939,097,752

TRADE PAYABLE
Year

2,008

2009

2010

2011

852,959,007

950,130,129

1,217,940,520

1,494,836,228

2012

1,669,183,429
1,278,787,338
18,755,417
793,723,621
10,230,942
52,513,265
4,431,067
112,695,917
77,972,935
85,745,850
29,981,238
5,446,932
26,045,775

raw material
raw material
factory
raw material
admin
admin
admin
NA
NA
admin
admin
admin
factory

166,642,100 NA
admin
NA
91,815,874 admin
raw material
NA
4,423,971,700

PAYABLE
2012
1,573,776,953

Ratio analysis
2009

2010

2011

2012

Liquidity Ratio
a) current Ratio

C.A/C.L

0.84

0.92

1.17

0.87

b) quick Ratio

L.A/C.L

0.80

0.87

1.08

0.82

c) Absolute liquid ratio

Absolute liquid assets/C.L

0.08

0.10

0.11

0.06

a) Return on shareholders fund

(net profit after interest and tax)/Proprietors fund.

0.21

0.15

0.00 -

1.16

b) Net profit Ratio

(N.p/Net Sales)*100

0.06

0.05

0.00 -

0.15

c) operating profit ratio

(O.P/Net Sales)*100

0.09

0.07

0.00 -

0.12

d) ROCE

(EBIT/C.E)*100

0.36

0.22

0.00 -

0.33

a) Capital Turnover Ratio

(Net Sales/C.E)

2.69

2.56

2.22

2.75

b) Fixed asset turnover ratio

(Net sales/F.A)

2.97

3.54

4.07

3.45

c) Debtor turnover ratio

(Net Credit Sales/Avg recieveables)

3.61

3.70

3.66

3.13

d) Creditor turnover ratio

(Net Credit Purchase/Avg Payables)

1.84

2.65

2.64

2.44

a) Debt equity Ratio

(Long term Debt/Sh Holders Fund)

0.01

0.32

0.75

b) Debt to assets Ratio

(Total Debt/Total Assets)

0.02

0.05

0.10

0.15

c) Interst Coverage Ratio

(EBIT/Interest)

16.84

14.11

0.20 -

5.37

d) Proprietary ratio

(Sh holders fund/Total Assets)

0.38

0.38

0.30

0.14

Profitability Ratio

Turnover ratio

Leverage ratio