I.

EQUITY AND LIABILITIES

1. Shareholder's Fund
a) Share Capital
b) Reserve & Surplus
c) Money Received against Share Warrants
2. Application Money Pending Allotment
3. Non-Current Liabilities
a) Long Term Borrowing
b) Deferred Tax Liability
c) Other Long Term Liabilities
d) Long Term Provisions
4. Minority Interest
5. Current Liabilities
a) Short Term Borrowing
b) Trade Payables
c) Other Current Liabilities
d) Short Term Provisions
TOTAL
II. ASSETS
1. Non-Current Assets
a) Fixed Assets
(i) Tangible Assets - Gross Block
Less : Depreciation & Impairment Provisions
Net Carrying Value
(ii) Intangible Assets - Gross Block
Less : Depreciation & Impairment Provisions
Net Carrying Value
(iii) Capital Work-in-Prpgress
(iv) Intangible Assets under development
b) Non-current Investment
c) Deferred Tax Assets
d) Long Term Loans & Advances
e) Other Non-Current Assets
2. Current Assets
a) Current Investment
b) Inventories
c) Trade Recievables
d) Cash & Cash Equivalent
e) Short Term Loans & Advances
f) Other Current Assets

TOTAL

P/L statement of BC
PARTICULARS
INCOME
Revenue from operations
Sale of coal,coke etc.
Less: Excise duty
Other levies
A.Net Sales
B.Other Operating Revenue
(i) Revenue from operations (A+B)
(ii) Other Income
(iii)Total Revenue (i+ii)
(iv) Expenses
Cost of Material Consumed
Purchase of Stock-In-Trade
Change In Inventories of Finished goods,WIP and stock-in-tra
Employees Benefit Expenses
Power and Fuel
CSR Expenses/Welfare Expenses
Repairs
Contractual Expenses
Finance Cost
Depreciation/Amortization/Impairment
Provisions
Write-off
Overburden Removal Adjustement
Other Expenses
Total Expenses
(v) Profit/(Loss) before prior period exceptional and extraordinary items and t
(vi) Prior period adjustement (charges/(income))
(vii) Exceptional items
(viii) Profit/(Loss) before extraodinary items and tax (v-vi-vii)
(ix) Extraordinary items (charge/(income))
(x) Profit/(Loss) before tax (viii-ix)
(xi) Less: Tax Expense
Current Year
Deferred Tax
Earlier Years
(xii) Profit/(Loss) for the period from continuing operations (x-xi)
(xiii) Profit/(Loss) from discontinuing operations

(xiv) Tax expenses for discontinuing operations

(xv) Profit/(Loss) from discontinuing operations ( after tax) (xiii-xiv)
(xvi) Profit/(Loss) for the period (xii+xv)

FINANCIAL RATIOs

LIQUIDITY RATIO
CURRENT RATIO

QUICK RATIO

CASH RATIO

PROFITABILITY RATIO
GROSS PROFIT RATIO
NET PROFIT RATIO
OPERATING PROFIT RATIO
RETURN ON ASSETS
RETURN ON EQUITY
RETURN ON CAPITAL EMPLOYED

ACTIVITY RATIO
STOCK TURNOVER RATIO
Days of Stock in Hand
DEBTORS TURNOVER RATIO
Average Collection Period
CREDITORS TURNOVER RATIO

No. of days of payables

FIXED ASSET TURNOVER RATIO
TOTAL ASSET TURNOVER RATIO
WORKING CAPITAL TURNOVER RATIO

SOLVENCY RATIO
DEBT EQUITY RATIO
DEBT TO ASSETS RATIO
FINANCIAL LEVERAGE RATIO

BALANCE SHEET - BCCL

(in Rs crores)
2014-15

2013-14

4,657.00
(1,527.30)

###
(2,391.68)
3,129.70

10.55
865.83

649.64
80.79
2,371.67
1,544.52

876.38

4,646.62
8,652.70

4,371.13
3,105.20

2,265.32

8.98
966.72

481.59
65.57
2,452.90
1,461.26

4,461.32
7,702.34

4,250.66
2,928.74
1,265.93

548.65
494.07

1,321.92
545.55
485.88

54.58
614.44
154.27

59.67
396.16
107.69
13.85

113.91
134.15
9.64
13.86
815.71
1,600.60
2,683.13
878.00
314.48

975.70

6,305.78

56.50

13.86
688.67
1,570.15
2,287.72
810.72
375.43

5,746.55

8,652.70

7,702.34

P/L statement of BCCL

(in Rs crores)
2013-14
2012-13

2014-15

2011-12

9947.01
545.59
1359.69
8041.73
218.31
8260.04
348.8
8608.84

10099.92
586.47
1225.46
8287.99
187.32
8475.31
819.49
9294.8

10176.62
533.94
1188.08
8454.6

8583.87
377.56
925.83
7280.48

8454.6
482.81
8937.41

7280.48
553.85
7834.33

580.15

564.08

497.66

467.85

-136.48
4593.93
319.45
14.33
195.71
1031.48
3.42
212.98
-46.82
125.57
-25.03
585.93
7454.62
1154.22

138.25
4410.83
312.03
20
173.3
815.27
30.22
261.14
-108.45
138.48
-99.03
553.17
7209.29
2085.51
-3.5

189.74
4465.65
317.14
33.38
126.28
747.08
18.97
209.98
-62.14
186.15
-15.38
509.99
7224.5
1712.91
3.85

79.31
4370.21
314.8
5.27
80.51
665.47
22.84
201.35
198.09
37.57
47.72
522.85
7013.84
820.49
-1.87

1154.22

2089.01

1709.06

822.36

1154.22

2089.01

1709.06

822.36

364
27.08

374.66

210.26

763.14

1714.35

1498.8

822.36

763.14

Formulae

1714.35

2014-15

1498.8

2013-14

822.36

2012-13

Current Assets / Current Liabilites

1.36

1.29

1.17

(Current Assets - Inventory)/ Current Liabilites

1.18

1.13

0.99

(Cash + Marketable Securities) / Current

Liabilities

0.58

0.51

0.51

Gross Profit / Net Sales

0.14

0.25

0.20

Net Profit / Net Sales

0.09

0.21

0.18

EBITDA/Net Sales

0.17

0.28

0.23

PAT/Avg Total Assets

0.09

0.22

0.21

PAT/Avg Total Equity

0.24

0.76

2.72

EBIT/(Total Debt + Equity)

0.37

0.94

3.14

COGS/Avg Stock

8.44

9.00

8.06

43.23

40.55

45.29

5.02

5.28

6.16

No. of Days in a Period / DTR

72.65

69.15

59.23

Net Sales/ Avg Creditors

99.54

126.40

95.07

No. of Days in a Period / STR

Net Sales/ Avg Debtors

No. of Days in a Period / CTR

3.67

2.89

3.84

Net Sales/Avg Net Fixed Assets

3.85

4.40

5.33

Net Sales/Avg Total Assets

0.93

1.08

1.19

Net Sales/Avg Working Capital

4.85

6.45

10.96

Total Debt/Total Equity

0.00

0.00

0.00

Total Debt/Total Assets

0.00

0.00

0.00

Average Total Assets/Avg Total Equity

2.76

3.40

12.87

(in Rs crores)
2012-13

2011-12

4,657.00
(4,106.03)

2,118.00
(5,604.83)
550.97

7.35
1,868.57

1,098.70
88.93
2,222.97
1,252.79

1,875.92

4,663.39
7,090.28

4,055.99
2,797.83

2,118.00
(6,427.19)
(3,486.83)

1,083.30

7.67
2,533.31

4.75
1,845.06

2,500.23
127.74
2,478.23
971.43

3,624.28

6,077.63
6,215.08

4,026.10
2,703.76

542.81
442.22

(4,309.19)

1,083.30

1,258.16

13.86
837.07
1,372.05
2,394.13
502.15
315.72

2010-11

3,145.08
95.22
2,144.27
787.06

2,933.11

6,171.63
4,795.55

3,799.56
2,584.54
1,322.34

542.19
428.59

1,215.02
533.82
419.24

100.59
179.33
47.77
27.71

113.60
163.83
3.09
41.57

114.58
102.83
2.12
55.42

41.74

39.82

41.25
0.72

5,434.98

###
1,044.41
951.72
2,102.86
237.91
180.07

4,530.83

13.86
1,112.36
618.14
1,250.98
104.77
163.50

3,263.61

7,090.28

2010-11

6951.77
29.08
765.58
6157.11
6157.11
303.32
6460.43
445.87
-173.25
3235.35
217.82
138.23
70.05
643.35
42.01
187.07
1.42
0.03
20.57
544.13
5372.65
1087.78
-5.91
1093.69
1093.69

1093.69

6,215.08

4,795.55

1093.69

2011-12

2010-11

0.75

0.53

0.57

0.35

0.35

0.20

0.11

0.18

0.11

0.18

0.14

0.21

0.13

0.23

-0.24

-0.25

-0.35

-0.35

6.18

4.55

59.03

80.19

7.65

9.96

47.71

36.64

56.99

64.66

6.40

5.64

4.54

4.29

1.17

1.28

-4.71

-2.12

-0.31

-0.25

0.17

0.23

-1.78

-1.11