Beruflich Dokumente
Kultur Dokumente
Mar-16
204.31
204.31
56.52
260.83
Dalmia
Mar-15
175.30
175.30
15.53
190.83
110.23
1.70
2.94
59.76
174.63
86.20
86.20
20.54
(0.63)
7.50
98.15
0.31
3.66
44.40
154.02
36.81
36.81
11.82
(0.39)
0.74
0.28
65.55
0%
-
25.10
50%
12.62
2.57
7.25
182.73
579.75
Mar-16
17.76
1,232.44
###
1.00
20.29
176.97
638.55
Dalmia
Mar-15 Change
16.24
1.52
564.83 667.61
581.07 669.13
Non-current Liabilities
Long term borrowings
Deferred tax liabilities (Net)
Other long term liabilities
Long term provisions
Current liabilities
Short term borrowings
Trade payables
Total outstanding dues of MSMEs
Total outstanding dues of other than MSMEs
Total Trade payables
Other current liabilities
Short term provisions
Total
Assets
Fixed Assets
68.00
16.07
84.07
150.00
20.08
17.93
8.05
196.06
###
10.30
10.30
11.51
4.01
22.02
37.54
628.91
68.00
5.77
73.77
150.00
8.57
13.92
(13.97)
158.52
901.42
Current Assets
Current investments
Inventories
Trade receivables
Cash and Bank Balances
Short term loans and advances
Other current assets
Total
NCA
96.47
98.59
9.08
204.14
###
81.86
118.87
10.04
210.77
###
14.61
(20.28)
(0.96)
(6.63)
70.48
831.94
916.98
(85.04)
367.71
353.55
14.16
161.98
113.19
48.79
25.23
46.84
(21.61)
134.82
162.50
(27.68)
###
### (71.38)
###
###
(0.90)
1,325.62 1,555.52 (229.90)
Shree Cement
Mar-16
Mar-15
6,244.07 7,176.84
676.32
723.27
5,567.75 6,453.57
120.11
137.85
5,687.86
###
470.50
3.28
364.54
75.12
(908.41)
2,272.52
1,149.57
3,427.12
1,365.25
2.30
1,362.95
123.98
0.85
(68.18)
579.53
###
(79.10)
455.03
120.63
(924.78)
2,975.28
1,205.75
###
###
###
1,361.07
35.46
1,325.61
95.81
52.33
(52.33)
(55.34)
(16.65)
1,361.64
100%
35.94
7.39
1,246.45
100%
35.86
6.16
2.00
11.07
104.38
221.95
###
7.10
113.07
203.60
Shree Cements
Mar-16
Mar-15 Change
34.84
###
6,145.38 5,241.56 903.82
6,180.22
### 903.82
520.92
915.00
18.88
1,454.80
195.75
5.49
252.89
258.38
697.48
2.39
1,154.00
8,789.02
401.41 119.51
###
852.32
62.68
19.11
(0.23)
###
###
214.95
(19.20)
4.57
287.80
292.37
872.38
68.91
###
###
0.92
(34.91)
(33.99)
###
(66.52)
###
791.17
3,050.17
264.50
3,314.67
2,921.19 128.98
83.14 (83.14)
511.10
###
###
###
###
2,286.20
263.37
923.99
1,498.98 787.22
195.19
68.18
556.06 367.93
###
###
###
###
3,473.56
6,788.23
80.00
815.19
328.62
283.04
469.32
24.62
2,000.79
8,789.02
846.79
163.63
918.86
476.39
307.50
350.54
15.27
###
###
783.58
(83.63)
###
###
(24.46)
118.78
9.35
###
791.17
63.21
10 Dec
11 Dec
12
Uses of Cash
1 Dec
2 Dec
3 Dec
4 Dec
5 Dec
6
7 Inc
8 Inc
9 Inc
10
6
Non current investments
Total uses for Non-WC purpose
Funds available/(Released) for/from WC
Changes in WC components
ComponeImpact on WC
1 Inc
Total Trade payables
2 Inc
Other current liabilities
3 Inc
Inventories
4 Inc
Short term loans and advances
5 Inc
Other current assets
6 Dec
Short term borrowings
7 Dec
Short term provisions
8 Dec
Trade receivables
9 Dec
Cash and Bank balances
Net Dec in WC
Is there a case of short-term funds
diverted to long-term purpose?
Cash Basis
Shree Cement
667.61
5.77
8.57
13.92
6.36
142.49
20.28
0.96
85.04
21.61
27.68
1,000.29
Sources
1
2
3
4
5
6
7
8
9
10
11
of Cash
Inc
Inc
Inc
Inc
Inc
Inc
Inc
Dec
Dec
Dec
Dec
Uses of Cash
(68.00) 1
Dec
- 2
Dec
- 3
Dec
(150.00) 4
Inc
13.97 5
Inc
221.49 6
Inc
4.47 7
Inc
14.61 8
Inc
14.16
50.70
Share capital
Reserves & Surplus
Long term borrowings
Long term provisions
Short term borrowings
Total Trade payables
Other current liabilities
Tangible assets
Non current investments
Long term loans and advances
Current investments
Total
903.82
119.51
(0.23)
(19.20)
(33.99)
(174.90)
(128.98)
(787.22)
(367.93)
83.63
(405.49)
(62.68)
66.52
(246.60)
(103.67)
(147.77)
118.78
9.35
Total
(366.07)
(39.42)
(24.46)
14.96
Shree Cement
65.55
5.77
8.57
13.92
6.36
142.49
20.28
0.96
85.04
Sources
1
2
3
4
5
6
7
8
9
of Cash
Inc
Inc
Inc
Inc
Inc
Inc
Dec
Dec
Share capital
Net profit for the year
Long term borrowings
Long term provisions
Short term borrowings
Total Trade payables
Other current liabilities
Tangible assets
Non current investments
1,361.64
119.51
(0.23)
(19.20)
(33.99)
(174.90)
(128.98)
(787.22)
21.61 10
27.68 11
2.94 12
401.17
Dec
Dec
Uses of Cash
(68.00) 1
Dec
Deferred tax liabilities (Net)
- 2
Dec
Other long term liabilities
- 3
Dec
Short term provisions
(150.00) 4
Inc
Capital work in progress
13.97 5
Inc
Inventories
224.43 6
Inc
Trade receivables
4.47 7
Inc
Short term loans and advances
14.61 8
Inc
Other current assets
14.16 9
Depreciation
- 10
Dividend+Tax
53.64
347.53 Surplus/(deficit) =Sources of cash-Uses of cash
48.79 Inc in Cash & BB (as per Balance Sheet)
298.74
Difference
65.55 Exp inc in R&S =PAT-Div-DDT
667.61 Actual inc (as per Balance Sheet)
602.06 Addl inc/(dec)=Actual Inc-Exp inc
(367.93)
83.63
(908.41)
(856.08)
(62.68)
66.52
(246.60)
(103.67)
(147.77)
118.78
9.35
(908.41)
43.33
(1,231.15)
375.07
(24.46)
399.53
1,318.31
903.82
(414.49)
Shree Cement
667.61
5.77
6.36
142.49
20.28
0.96
843.47
68.00
221.49
4.47
Sources of WC
1
Share capital
2
Reserves & Surplus
3
Long term borrowings
4
Long term provisions
5
Tangible assets
6
Non current investments
7
Long term loans and advances
Total sources of WC
Uses of WC for other than WC purposes
1
Deferred tax liabilities (Net)
2
Other long term liabilities
3
Capital work in progress
903.82
119.51
0.23
128.98
787.22
367.93
2,307.69
62.68
246.60
14.61
308.57 Total uses for Non-WC purpose
534.90 Funds available/(Released) for/from WC
Changes in WC components
Change ComponeImpact
8.57
1 Inc
Short term borrowings
13.92
2 Inc
Total Trade payables
85.04
3 Inc
Other current liabilities
21.61
4 Inc
Current investments
27.68
5 Dec
Short term provisions
150.00
6 Dec
Inventories
13.97
7 Dec
Trade receivables
14.16
8 Dec
Cash and Bank Balances
48.79
9 Dec
Short term loans and advances
10 Dec
Other current assets
309.28
1,998.41
19.20
33.99
174.90
83.63
66.52
103.67
147.77
(24.46)
118.78
9.35
109.91
No
Dalmia
Capital Reserves
Capital Red Reserves
Gen Reserves
Sec Premium Reserves
Revaluation Reserves
Debenture redem Res
Inv fluctuation res
Hedging res
ESOP Res
Forex Translation
P&L Sruplus
Mar-16
0.59
0.26
1,305.00
43.99
5.00
(3.84)
12.50
Net Change
Shree Cements
Mar-15 Change
Mar-16
###
0.63
###
8.34
1,300.00
5.00
185.95
###
80.52
###
10.00
(5.00)
###
13.58
(17.42)
###
1.15
13.77
(1.27)
5.62
###
654.45
(18.69)
Mar-15 Change
0.63
8.34
185.95
79.82
0.70
0.85
0.30
5.49
0.13
568.29
86.17
87.30
Dalmia
Shree Cements
Dalmia
Mar-16
Mar-15
204.31
175.30
56.52
15.53
260.83
190.83
110.23
1.70
2.94
59.76
174.63
86.20
86.20
20.54
(0.63)
66.29
0%
85.00
7.50
98.15
0.31
3.66
44.40
154.02
36.81
36.81
11.82
(0.39)
25.38
50%
12.62
2.57
78.78
88,905,803
88,905,803
85.00
7.25
182.73
579.75
Dalmia
Mar-16
17.76
1,232.44
1,250.20
68.00
78.78
1.00
20.29
176.97
638.55
Mar-15
16.24
564.83
581.07
-
16.07
84.07
150.00
10.30
10.30
-
20.08
17.93
8.05
196.06
1,530.33
11.51
4.01
22.02
37.54
628.91
1,927.88
40.21
93.80
35.13
2,097.02
1,706.39
46.57
236.29
30.66
2,019.91
96.47
98.59
9.08
204.14
2,301.16
81.86
118.87
10.04
210.77
2,230.68
831.94
367.71
161.98
25.23
134.82
1,521.68
3,822.84
916.98
353.55
113.19
46.84
162.50
1,593.06
3,823.74
Shree Cements
Mar-16
Mar-15
5,567.75
6,453.57
120.11
137.85
5,687.86 6,591.42
470.50
3.28
364.54
75.12
(908.41)
2,272.52
1,149.57
3,427.12
1,365.25
2.30
1,367.55
123.98
0.85
(68.18)
1,310.90
100%
35.94
7.39
1,792.31
579.53
###
(79.10)
455.03
120.63
(924.78)
2,975.28
1,205.75
4,332.34
1,361.07
35.46
1,396.53
95.81
52.33
(52.33)
1,300.72
100%
35.86
6.16
2,215.59
34,837,225
34,837,225
Table-1
Table-2
Common Size P&L
Common Base P&L
Dalmia
Shree Cements Dalmia
Shree Cements
Mar-16 Mar-15 Mar-16 Mar-15 Mar-16 Mar-16
78.33
91.86
97.89
97.91
1.17
0.86
21.67
8.14
2.11
2.09
3.64
0.87
###
###
###
###
1.37
0.86
8.27
8.79
0.81
3.93
0.06
(1.20)
(0.04)
42.26
51.43
6.41
6.90
1.12
0.80
0.65
0.16
1.32
1.83
5.48
0.62
1.13
1.92 (15.97) (14.03)
0.80
0.98
22.91
23.27
39.95
45.14
1.35
0.76
20.21
18.29
66.95 80.71 60.25 65.73
1.13
0.79
33.05
19.29
24.00
20.65
2.34
1.00
0.04
0.54
33.05
19.29
24.04
21.19
2.34
0.98
7.87
6.19
2.18
1.45
1.74
1.29
0.01
0.79
(0.24)
(0.20)
(1.20)
(0.79)
1.62
1.30
25.42
13.30
23.05
19.73
2.61
1.01
1,792.31
2,215.59
2.00
###
11.07
7.10
104.38
113.07
Table-4
Table-5
221.95
203.60
Common Size BS
Common Base BS
Shree Cements
Dalmia
Shree Cements Dalmia
Shree Cements
Mar-16
Mar-15 Mar-16 Mar-15 Mar-16 Mar-15 Mar-16 Mar-16
34.84
6,145.38
6,180.22
520.92
###
5,241.56
5,276.40
401.41
0.46
32.24
32.70
1.78
0.42
14.77
15.20
-
0.40
69.92
70.32
5.93
0.44
65.54
65.97
5.02
1.09
2.18
2.15
-
1.00
1.17
1.17
1.30
915.00
18.88
1,454.80
###
852.32
19.11
1,272.84
195.75
214.95
5.49
252.89
258.38
697.48
2.39
1,154.00
8,789.02
4.57
287.80
292.37
872.38
68.91
1,448.61
7,997.85
3,050.17
264.50
3,314.67
2,921.19
83.14
511.10
###
3,515.43
2,286.20
263.37
923.99
1,498.98
195.19
556.06
3,473.56
6,788.23
2,250.23
5,765.66
80.00
815.19
328.62
283.04
469.32
24.62
2,000.79
8,789.02
163.63
918.86
476.39
307.50
350.54
15.27
2,232.19
7,997.85
0.42
2.20
3.92
0.53
0.47
0.21
5.13
40.03
50.43
1.05
2.45
0.92
54.86
2.52
2.58
0.24
5.34
60.20
21.76
9.62
4.24
0.66
3.53
39.80
###
0.27
0.27
0.30
0.10
0.58
0.98
16.45
44.63
1.22
6.18
0.80
52.83
2.14
3.11
0.26
5.51
58.34
23.98
9.25
2.96
1.22
4.25
41.66
###
10.41
0.21
16.55
2.23
0.06
2.88
2.94
7.94
0.03
13.13
###
10.66
0.24
15.91
2.69
0.06
3.60
3.66
10.91
0.86
18.11
###
1.56
8.16
1.07
0.99
1.14
1.74
4.47
0.37
5.22
2.43
0.88
0.88
0.80
0.03
0.80
1.10
34.70
3.01
37.71
26.01
3.00
10.51
39.52
77.24
0.91
9.28
3.74
3.22
5.34
0.28
22.76
###
36.52
1.04
6.39
43.95
18.74
2.44
6.95
28.14
72.09
2.05
11.49
5.96
3.84
4.38
0.19
27.91
###
1.13
0.86
0.40
1.15
1.04
1.04
0.94
1.18
1.53
0.83
0.90
0.97
1.03
1.66
1.54
1.18
0.91
1.04
1.43
0.54
0.83
0.96
1.00
0.49
0.89
0.69
0.92
1.34
1.61
0.90
1.10
0.52
Table-3
Common Size & Base P&L
Dalmia Shree Cements
Mar-16
Mar-16
0.85
1.00
2.66
1.01
1.00
1.00
0.82
4.01
0.59
0.98
0.94
(0.05)
0.93
0.72
1.14
0.89
0.83
1.71
0.92
1.16
1.71
1.27
1.13
1.50
1.18
1.91
1.51
1.17
Table-6
Common Size & Base BS
Dalmia Shree Cements
Mar-16
Mar-16
1.09
2.18
2.15
-
0.91
1.07
1.07
1.18
1.56
8.16
0.98
0.90
1.04
1.74
4.47
0.37
5.22
2.43
0.80
0.80
0.73
0.03
0.72
1.00
1.13
0.86
0.40
1.15
1.04
0.95
0.86
1.18
1.39
0.83
0.90
0.97
1.03
1.51
1.40
1.07
0.91
1.04
1.43
0.54
0.83
0.96
1.00
0.44
0.81
0.63
0.84
1.22
1.47
0.82
1.00
0.47
Dalmia
Shree Cements
Dalmia
Mar-16
Mar-15
204.31
175.30
56.52
15.53
260.83
190.83
110.23
1.70
2.94
7.50
98.15
0.31
3.66
59.76
44.40
174.63
86.20
86.20
20.54
154.02
36.81
36.81
11.82
(0.63)
(0.39)
66.29
25.38
Dividend (%)
Dividend
Tax on Dividend
Cost of Goods Sold
Total No. of Shares
Per share data (in Rs.)
Dividend Per Share
Earnings per share
Book Value per share
Market price per share
Beginning price per share
End price per share
0%
85.00
50%
12.62
2.57
78.78
88,905,803
88,905,803
85.00
7.25
182.73
579.75
791.80
1,351.25
Dalmia
78.78
1.00
20.29
176.97
638.55
424.65
799.15
Mar-16
Mar-15
17.76
1,232.44
1,250.20
16.24
564.83
581.07
68.00
16.07
84.07
10.30
10.30
150.00
20.08
17.93
8.05
196.06
1,530.33
11.51
4.01
22.02
37.54
628.91
1,927.88
40.21
93.80
35.13
2,097.02
1,706.39
46.57
236.29
30.66
2,019.91
96.47
98.59
9.08
204.14
2,301.16
81.86
118.87
10.04
210.77
2,230.68
Current Assets
Current investments
Inventories
Trade receivables
Cash and Bank Balances
Shortterm loans and advances
Other current assets
Total Current assets
831.94
367.71
161.98
25.23
134.82
1,521.68
916.98
353.55
113.19
46.84
162.50
1,593.06
Total
3,822.84
3,823.74
Shree Cements
Mar-16
Mar-15
5,567.75
6,453.57
120.11
137.85
5,687.86
6,591.42
470.50
3.28
364.54
75.12
(908.41)
579.53
###
(79.10)
455.03
120.63
(924.78)
2,272.52
2,975.28
1,149.57
3,427.12
1,365.25
2.30
1,367.55
123.98
1,205.75
4,332.34
1,361.07
35.46
1,396.53
95.81
0.85
52.33
(68.18)
(52.33)
1,310.90
1,300.72
100%
35.94
7.39
1,792.31
100%
35.86
6.16
2,215.59
34,837,225
34,837,225
1,792.31
2,215.59
2.00
###
11.07
7.10
104.38
113.07
221.95
203.60
12,252.50 10,192.85
14,733.40 12,420.50
Shree Cements
Mar-16
Mar-15
34.84
6,145.38
6,180.22
###
5,241.56
5,276.40
520.92
915.00
18.88
1,454.80
401.41
###
852.32
19.11
1,272.84
195.75
214.95
5.49
252.89
258.38
697.48
2.39
1,154.00
8,789.02
4.57
287.80
292.37
872.38
68.91
1,448.61
7,997.85
3,050.17
264.50
3,314.67
2,921.19
83.14
511.10
###
3,515.43
2,286.20
263.37
923.99
1,498.98
195.19
556.06
3,473.56
6,788.23
2,250.23
5,765.66
80.00
815.19
328.62
283.04
469.32
24.62
2,000.79
163.63
918.86
476.39
307.50
350.54
15.27
2,232.19
8,789.02
7,997.85
Financial Ratios
A. Short-term Liquidity Ratios
Dalmia
Mar-16
7.76
3.52
0.83
0.35
6534.66
0.67
0.22
3.06
51.71
53.44
0.25
1486.26
0.56
656.91
4.23
86.23
0.15
0.13
0.10
0.05
58.40%
42.19%
25.42%
32.45%
5.30%
0.43
0.98
0.77
0.05
3.06
0.05
79.97
25.23
3.17
0.00%
70.66%
70.66%
Descriptive Interpretation
Dalmia
Shree cements
Mar-15
### Mar-15
42.44
18.01
1.73
1.03
3.02
0.25
0.41
0.10
7381.36 407.46
0.85
0.08
6.58
119.74
0.30
0.42
1.42
19.20
Dalmia
131.55
7.11
0.19
1909.29
0.50
736.14
6.84
6.83
53.44
16.94
21.54
6.94
7.02
51.97 Slightly better inventory turnover
13.55
26.94 Decreasing sales collection
7.58
53.33
0.11
52.62
6.58
0.11
0.09
0.05
2.78
1.68
0.63
55.06%
21.00%
13.30%
14.48%
4.37%
67.81%
24.56%
23.05%
23.50%
21.21%
0.21
0.99
0.69
0.05
0.26
0.95
0.96
0.63
6.58
0.04
1.42
0.21
31.47 20.05
28.68 Signifiacnt rise in PE ratio
32.38
0.14
0.11 No change in price over sales
3.61
2.13
1.80 Fall in market value of insvestments to their cost
0.24% 0.02% 0.02%
88.19% 20.25% 21.86% Huge reduction in fall in CG
88.43% 20.26% 21.87% Huge reduction in fall in total return
criptive Interpretation
Shree Cements
of the company. The exhaustive comparison helped me compare the companies on each
parameter and understand the areas where they can improve in detail.
he companies on each
etail.