P & L A/c SanghiCement

Amt. %
2009-10 2008-09 2007-20082009-10 2008-09 2007-2008
Income
Sales 229220 215073 199796 114.73 107.65 100.00
Other Income 8753 -4804 4174 209.70 -115.09 100.00
TOTAL 237973 210269 203970 116.67 103.09 100.00

Expense

Adm. Exp. 11543 11379 10750 107.38 105.85 100.00

Dep. 7543 6864 5359 140.75 128.08 100.00
Other Exp. 160915 154579 149101 107.92 103.67 100.00
Interest 1084 1968 1690 64.14 116.45 100.00
TOTAL 181085 174790 166900 108.50 104.73 100.00
EBT 56888 35479 37070 153.46 95.71 100.00
TAX 7908 5741 4550 173.80 126.18 100.00
PAT 48980 29738 32520 150.62 91.45 100.00
TOTAL
 Common size statement of SanghiCement ltd. For the year ended on 31st
march 2010

Mar’ 10 Mar'09 Mar'08 Mar'10 Mar'09

12 months  12 months  12 months  % %

INCOME:
Sales Turnover 709.01 867.93 931.08 - -
Excise Duty 43.43 61.58 84.57 - -
Sales Tax 0 0 0 - -
NET SALES 665.58 806.35 846.51 100.00 100.00
Other Income 8.93 21.67 22.2 1.34 2.69
TOTAL INCOME 674.51 828.02 868.71 101.34 102.69

EXPENDITURE:

Manufacturing Expense 291.23 339.41 304.42 43.76 42.09

Payments to and provison for
Employees 21.65 21.41 18.23 3.25 2.66
Selling, Administration and other
Expenses 192.25 231.42 269.89 28.88 28.70
Increase/decrease in stock -13.58 15.62 -13.82 -2.04 1.94
duties and taxes 0 0 2.55 0.00 0.00
Interest 83.40 77.12 88.13 12.53 10.34

Profit before taxation 18.28 62.56 118.98 2.75 7.76

Proivision for taxation including
FBT and deffered tax -70.75 10.02 12.58 -10.63 1.24
Profit and Loss for the Year 89.03 52.54 106.40 13.38 6.52
nded on 31st

Mar'08
%

-
-
-
100.00
2.62
102.62

35.96

2.15

31.88
-1.63
0.30
10.41

14.06

1.49
12.57
 Common size statement of balance sheet of Sanghi Cement LTD.
As of 31st March, As of 31st March,
Particulars
2010 2009 2008 2010 2009 2008
Sources Of Funds
Shareholder's Funds
Share capital 304.82 304.82 304.82 17.26 17.66 17.98
Reserves and surplus 521.75 432.72 380.18 29.54 25.1 22.4
826.57 737.54 685 46.80 42.7 40.4
Loan Funds
Secured Loans 939.69 979.77 1003.99 53.20 56.8 59.2
Deffered Tax Liability 0 8.77 6.16 0.00 0.51 0.36
Total 1766.26 1726.08 1695.15 100 100 100
Application Of Funds
Fixed Assets
Gross bolck 1579.17 1572.84 1674.53 89.41 91.12 98.78
Less : accumulated depriciation 435.81 355.77 280.8 24.67 20.61 16.56
Net block 1143.36 1217.07 1393.73 64.73 70.51 82.22
Capital work-in-progress and advances 468.28 373.68 0 26.51 21.65 0.00
Deffered tax asset 30.89 0
1642.53 1590.75 1393.73 92.99 92.16 82.22
Investments 0 0 0 0.00 0.00 0.00
Current assets, Loans And Advances
Inventories 107.02 100.54 68.12 6.06 5.82 4.02
Sundry Debtors 7.35 3.35 4.29 0.42 0.19 0.25
Cash and bank balances 2.22 3.87 107.81 0.13 0.22 6.36
Other current assets 0 0 0 0.00 0.00 0.00
Loans and advances 207.42 181.28 263.79 11.74 10.50 15.56
324.01 289.04 444.01 18.34 16.75 26.19
Less: Current Liabilities and provisions
Liabilities 155.73 114.81 112.38 8.82 6.65 6.63
Provisions 49.95 45.31 38.25 2.83 2.63 2.26
205.68 160.12 150.63 11.64 9.28 8.89
Net Current Assets 118.33 128.92 293.38 6.70 7.47 17.31
Misscellaneous Expenditure
Deffered revenue expenditure 5.4 6.41 8.04 0.31 0.37 0.47
Total 1766.26 1726.08 1695.15 100 100 100
 Du Pont of ROE

Particular 2009-10 2008-09 2007

EAT 89.03 52.54 106.4

EBT 18.28 62.56 118.98
EAT/EBT (Times) 4.87 0.84 0.89
EBT 18.28 62.56 118.98
EBIT 101.68 139.68 207.11
EBT/EBIT (Times) 0.18 0.45 0.57
EBIT 101.68 139.68 207.11
Sales 665.58 806.35 846.51
Net Profit Ratio (%) 0.15 0.17 0.24
Sales 665.58 806.35 846.51
Assets 1766.26 1726.08 1695.15
Assets turnover (times) 0.38 0.47 0.50
Assets 1766.26 1726.08 1695.15
Equity 737.54 826.57 685
Financial Leverage (time 2.39 2.09 2.47

Return on Equity 0.12 0.06 0.16