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SpiceJet Data

Balance Sheet, Profit and Loss Statement, Cash Flow


Saturday, May 07, 2016
Source : Moneycontrol

ent, Cash Flow Statement & Key Financial Ratios

Balance Sheet of SpiceJet


Mar 15

12 mths

EQUITIES AND LIABILITIES


SHAREHOLDER'S FUNDS
Equity Share Capital

599.45

Total Share Capital

599.45

Reserves and Surplus

-2,214.47

Total Reserves and Surplus

-2,214.47

Money Received Against Share Warrants


Total Shareholders Funds

350.5
-1,264.52

NON-CURRENT LIABILITIES
Long Term Borrowings

1,119.87

Deferred Tax Liabilities [Net]

168.15

Other Long Term Liabilities

25.48

Long Term Provisions

15.3

Total Non-Current Liabilities


Foreign Currency Monetary Item Translation
Difference A/C

1,328.79
0

CURRENT LIABILITIES
Short Term Borrowings
Trade Payables

298.59
1,010.52

Other Current Liabilities

897.92

Short Term Provisions

335.29

Total Current Liabilities

2,542.32

Total Capital And Liabilities

2,606.59

ASSETS
NON-CURRENT ASSETS
Tangible Assets
Intangible Assets
Capital Work-In-Progress
Fixed Assets

1,711.44
2.39
0
1,713.83

Long Term Loans And Advances

231.45

Other Non-Current Assets

34.44

Total Non-Current Assets

1,979.71

CURRENT ASSETS
Inventories

45.12

Trade Receivables

121.68

Cash And Cash Equivalents

23.58

Short Term Loans And Advances

413.81

OtherCurrentAssets
Total Current Assets
Total Assets
OTHER ADDITIONAL INFORMATION

22.7
626.88
2,606.59

CONTINGENT LIABILITIES, COMMITMENTS


Contingent Liabilities

16,741.31

CIF VALUE OF IMPORTS


Raw Materials

140.39

Stores, Spares And Loose Tools

61.66

Capital Goods

4.82

EXPENDITURE IN FOREIGN EXCHANGE


Expenditure In Foreign Currency

1,920.44

REMITTANCES IN FOREIGN CURRENCIES FOR DIVIDENDS


Dividend Remittance In Foreign Currency

EARNINGS IN FOREIGN EXCHANGE


FOB Value Of Goods
Other Earnings

265.21

BONUS DETAILS
Bonus Equity Share Capital

NON-CURRENT INVESTMENTS
Non-Current Investments Quoted Market
Value

Non-Current Investments Unquoted Book


Value

CURRENT INVESTMENTS
Current Investments Quoted Market Value

Current Investments Unquoted Book Value

------------------- in Rs. Cr. ------------------14-Mar

13-Mar

12 mths

12 mths

535.28

484.35

535.28

484.35

-1,588.06

-722.36

-1,588.06

-722.36

33.3

13.57

-1,019.48

-224.45

1,236.28

1,429.96

110.36

29.12

22.53

16.02

11.68

1,391.78

1,464.17

280

248.15

1,040.38

789.04

1,236.14

788.68

5.65

5.42

2,562.17

1,831.29

2,934.47

3,071.01

1,872.85

1,792.55

3.82

0.98

0.77

1.21

1,877.44

1,794.73

328.56

227.9

266.45

262.71

2,472.44

2,285.34

45.15

45.62

155.74

105.03

5.06

217.08

122.86

190.5

133.22

227.43

462.02

785.67

2,934.47

3,071.01

15,108.17

15,435.88

204.83

57.48

77.36

53.97

43.39

967.46

2,171.79

1,511.86

308.36

179.15

-------------12-Mar

11-Mar

12 mths

12 mths

441.45

405.38

441.45

405.38

-594.51

-84.27

-594.51

-84.27

-153.06

321.11

650.44

85.39

19.52

8.47

5.69

744.29

25.21

5.83

205

55

470.13

268.75

691.58

436.89

6.57

2.65

1,373.28

763.29

1,970.34

1,109.61

849.67

85.34

0.55

1.41

0.06

0.16

850.28

86.91

470.13

572.01

215.63

168.85

1,536.04

827.76

31.65

20.35

20.41

17.18

235.91

14

133.46

215.94

12.88

14.37

434.3

281.84

1,970.34

1,109.61

15,169.94

15,744.99

15.38

4.06

50.94

34.38

736.75

13.04

883.13

592.92

59.16

53.99

Standalone Profit & Loss account


Mar 15

12 mths

INCOME
Revenue From Operations [Gross]

5,172.73

Revenue From Operations [Net]

5,172.73

Other Operating Revenues

28.79

Total Operating Revenues

5,201.53

Other Income
Total Revenue

180.31
5,381.83

EXPENSES
Aircraft Fuel Expenses

2,409.62

Aircraft Lease Rentals

1,198.41

Operating And Direct Expenses

1,197.73

Employee Benefit Expenses

537.47

Finance Costs

143.86

Depreciation And Amortisation Expenses

126.63

Other Expenses

516.53

Total Expenses

6,130.24
15-Mar

12 mths

Profit/Loss Before Exceptional,


ExtraOrdinary Items And Tax

-748.41

Exceptional Items
Profit/Loss Before Tax

0
-748.41

Tax Expenses-Continued Operations


Current Tax

Total Tax Expenses

Profit/Loss After Tax And Before


ExtraOrdinary Items

-748.41

Prior Period Items

Extraordinary Items

61.36

Profit/Loss From Continuing Operations

-687.05

Profit/Loss For The Period

-687.05
15-Mar

12 mths

OTHER ADDITIONAL INFORMATION


EARNINGS PER SHARE
Basic EPS (Rs.)

-12

Diluted EPS (Rs.)

-12

VALUE OF IMPORTED AND INDIGENIOUS RAW MATERIALS


STORES, SPARES AND LOOSE TOOLS
Imported Stores And Spares

62.44

Indigenous Stores And Spares

9.68

DIVIDEND AND DIVIDEND PERCENTAGE

Mar '15
Growth of Sales

-17%

EBITDA

-658.23

EBIT

-784.86

PAT

-784.86

Largest component of expenditure

Aircraft Fuel Expenses


39%

Interest Cost
Employee Remuneration
Other Income as a % of PBIT

0
537.47
24%

Operational Parameters
Net sales

5172.73

EPS

-12

BVPS

-22

Debt to net profit ratio

-6

# of shares

57.3

------------------- in Rs. Cr. ------------------14-Mar

13-Mar

12 mths

12 mths

6,238.70

5,549.65

6,238.70

5,549.65

65.53

51.03

6,304.23

5,600.68

94.36

161.8

6,398.59

5,762.48

3,252.66

2,803.32

1,477.66

1,132.46

1,277.88

874.71

575.7

526.8

98.16

115.72

148.26

83.55

571.53

459.68

7,401.84

5,996.22

14-Mar

13-Mar

12 mths

12 mths

-1,003.24

-233.74

42.66

-1,003.24

-191.08

-1,003.24

-191.08

-1,003.24

-191.08

-1,003.24

-191.08

14-Mar

13-Mar

12 mths

12 mths

-19

-4

-19

-4

81.4

62.13

11.54

4.26

Mar '14

Mar '13

13%

42%

-851.2

-196.29

-999.46

-279.84

-999.46

-322.5

Aircraft Fuel Expenses

Aircraft Fuel Expenses

44%

47%

575.7

526.8

9%

69%

6238.7

5549.65

-19

-4

-19

-5

-4

-17

52.8

47.8

-------------12-Mar

11-Mar

12 mths

12 mths

3,936.23

2,869.63

3,936.23

2,869.63

7.03

7.34

3,943.26

2,876.97

75.85

86.95

4,019.11

2,963.92

36.58

26.41

849.25

597.2

2,822.07

1,631.05

402.87

243.93

52.26

10.44

31

8.91

430.86

317.81

4,624.88

2,835.75

12-Mar

11-Mar

2,826.84

12 mths

12 mths

-605.77

128.17

-605.77

128.17

24.74

24.74

-605.77

103.43

-2.28

-605.77

101.16

-605.77

101.16

12-Mar

11-Mar

12 mths

12 mths

-14

-14

43.67

30.43

4.66

3.52

Mar '12

Mar '11

37%

Base year

-598.37

60.57

-629.37

51.66

-629.37

26.92

Operating And Direct Expenses

Operating And Direct Expenses

61%

58%

402.87

243.93

13%

68%

3936.23

2869.63

-14

-4

10

-3

43.3

33.7

Cash Flow
Mar '15

12 mths

Net Profit/Loss Before Extraordinary


Items And Tax

-687.05

Net CashFlow From Operating Activities

-410.91

Net Cash Used In Investing Activities

249.07

Net Cash Used From Financing Activities

180.37

Foreign Exchange Gains / Losses

Net Inc/Dec In Cash And Cash


Equivalents

18.53

Cash And Cash Equivalents Begin of Year

5.06

Cash And Cash Equivalents End Of Year

23.58

Mar '15
Sources of cash flow from operating
activites

Decrease in trade receivables


Increase in loans and advances
Decrease in inventories
Decrease in trade payables and other
liabilities
Increase in provisions

Value of capex incurred

Major components of financing cash


flows

------------------- in Rs. Cr. ------------------Mar '14

Mar '13

12 mths

12 mths

-1,003.24

-191.08

58.96

-53.81

-49.66

-767.27

-221.29

817.48

-0.03

0.27

-212.03

-3.33

217.08

220.41

5.06

217.08

Mar '14

Mar '13

Increase in trade receivables

Increase in trade receivables

Decrease in loans and advances

Increase in loans and advances

Decrease in inventories

Increase in inventories

Increase in trade payables and other


liabilities

Increase in trade payables and other


liabilities

Increase in provisions

Increase in provisions

-------------Mar '12

Mar '11

12 mths

12 mths

-605.77

128.17

-105.25

-45.52

-665.68

-118.41

977.38

51.9

-0.05

206.4

-112.03

14

126.03

220.41

14

Mar '12

Mar '11

Increase in trade receivables

Decrease in trade receivables

Decrease in loans and advances

Increase in loans and advances

Increase in inventories

Increase in inventories

Increase in trade payables and other


liabilities

Decrease in trade payables and other


liabilities

Increase in provisions

Decrease in provisions

Increase
Decrease

in trade receivables
in loans and advances
in inventories
in trade payables and other liabilities
in provisions

Key Financial Ratios


Mar '15
Investment Valuation Ratios
Face Value

10

Dividend Per Share

--

Operating Profit Per Share (Rs)

-10.98

Net Operating Profit Per Share (Rs)

86.77

Free Reserves Per Share (Rs)

--

Bonus in Equity Capital

--

Profitability Ratios
Operating Profit Margin(%)

-12.65

Profit Before Interest And Tax Margin(%)

-14.58

Gross Profit Margin(%)

-15.08

Cash Profit Margin(%)

-11.55

Adjusted Cash Margin(%)

-11.55

Net Profit Margin(%)

-13.2

Adjusted Net Profit Margin(%)

-12.76

Return On Capital Employed(%)

-392.72

Return On Net Worth(%)


Adjusted Return on Net Worth(%)

42.54
--

Return on Assets Excluding Revaluations

-26.94

Return on Assets Including Revaluations

-26.94

Return on Long Term Funds(%)

--

Liquidity And Solvency Ratios


Current Ratio

0.32

Quick Ratio

0.35

Debt Equity Ratio

--

Long Term Debt Equity Ratio

--

Debt Coverage Ratios


Interest Cover
Total Debt to Owners Fund

-4.2
--

Financial Charges Coverage Ratio

-3.32

Financial Charges Coverage Ratio Post Tax

-2.9

Management Efficiency Ratios


Inventory Turnover Ratio

115.29

Debtors Turnover Ratio

37.5

Investments Turnover Ratio

115.29

Fixed Assets Turnover Ratio

2.49

Total Assets Turnover Ratio

34.32

Asset Turnover Ratio

15.99

Average Raw Material Holding

--

Average Finished Goods Held

--

Number of Days In Working Capital

-101.65

Profit & Loss Account Ratios


Material Cost Composition
Imported Composition of Raw Materials
Consumed

1.38
--

Selling Distribution Cost Composition


Expenses as Composition of Total Sales

-5.09

Cash Flow Indicator Ratios


Dividend Payout Ratio Net Profit

--

Dividend Payout Ratio Cash Profit

--

Earning Retention Ratio

100

Cash Earning Retention Ratio

--

AdjustedCash Flow Times

--

------------------- in Rs. Cr. ------------------Mar '14

Mar '13

10

10

--

--

-15.9

-4.05

117.77

115.63

--

--

--

--

-13.5

-3.5

-15.61

-4.85

-15.85

-4.99

-13.36

-2.6

-13.36

-2.6

-15.91

-3.41

-15.67

-3.31

-182.18

-8.11

95.29

80.27

--

--

-19.67

-4.91

-19.67

-4.91

-493.22

-9.9

0.39

0.68

0.42

0.76

--

--

--

--

-9.22

-1.02

--

--

-7.71

-0.3

-7.71

0.07

139.62

122.76

48.35

89.3

139.62

122.76

2.93

2.9

12.79

3.86

6.46

5.18

--

--

--

--

-96.65

-54.17

1.47

1.18

--

--

--

--

4.89

3.19

--

--

--

--

100

100

--

--

--

--

-------------Mar '12

Mar '11

10

10

--

--

-13.55

1.49

89.33

70.97

--

--

--

--

-15.17

2.1

-15.65

1.74

-15.96

1.79

-14.3

3.79

-14.3

3.79

-15.36

3.51

-15.07

3.41

-78.15

36.85

411.43

31.5

--

32.21

-3.34

7.92

-3.34

7.92

-109.99

43.16

0.76

1.3

0.86

1.37

--

0.17

--

--

-10.59

13.27

--

0.17

-10

14.13

-10

11.54

124.58

141.37

209.8

159.2

124.58

141.37

4.35

25.22

5.57

7.68

7.27

12.18

--

--

--

--

-34.27

13.43

1.22

1.18

--

--

--

--

1.5

1.87

--

--

--

--

100

100

--

100

--

0.49