A.

Source of Funds
1 Share Capital Funds
a) Share Capital -360
b) Reserves and Surplus 429
2 Loan Funds 0
a) Secured Loans 1513
b) Unsecured Loans -593
0
B. Application of Funds 0
1 Fixed Asserts 0
a) Gross Block 1704
less Depreciation 1065
Net Block 639
Capital Work in Progress -510
2 Investments 327
3 Current Asserts, Loans and Advances 0
a) Inventories -66
b) Sundry Debtors 547
c) Cash and Bank Balance 327
d) Other Current Asserts -20
e) Loans and Advances 170
LESS 0
Current Liabilities and Provisions 0
a) Liabilities 269
b) Provisions 351
Net Current Asserts 0
4 a) Miscellaneous expenditure to the extent not written off or adjusted. 195
Total
 2007 2006
2007 2006 Sales 19863 17234
Material Consumed 10123 9824
Wages/Salaries 3231 2134
9172 9532 Mfg. Expenditure 1598 1896
4991 4562 COGS (Total) 14952 13854
General Exp 1726 1235
6334 4821 PBDIT 3185 2145
2652 3245 Depreciation 1065 982
Operating Profit 2120 1163
Other Income 145 123
PBIT 2265 1286
16235 14531 Interest 489 376
2244 1179 PBT 1776 910
13991 13352 Tax 624 370
3614 4124 PAT 1152 540
1651 1324 Equity Dividend 723 636

2876 2942
1890 1343
766 439
565 585
846 676

2432 2163
1563 1212

945 750
Cash Flow from Financing Activity
a) Redemption -360
b) Issue of secured loans 1513
c) Repayment of Unsecured loans -593
d) Interest Paid -489
e) Dividend -723
Total -652

Cash Flow from Investing Activity

a) Purchase of Fixed Asserts -1194
b) Purchase of Investments -327
c) Income from investment (other income) 145
d) Misc expenditure -195
Total -1571

Cash Flow Statement

Opening Balance 439
Cash from Financing Activity -652
Cash from Investing Activity -1571
Cash from Operating Activity 2550
Closing Cash Balance 766

Cash from Operating Activity

a) PBDIT 3185
b) Inventories 66
c) Debtors -547
d) Other Current Asserts 20
e) Loans and outflow -170
f) Liabilities 269
g) Provision 351
h) Tax Paid -624
Total 2550
Key Ratios
Debt-Equity Ratio
Long Term Debt-Equity Ratio
Current Ratio

Turnover Ratios
Fixed Assets
Inventory
Assert
Working Capital
Creditor
Debtors
Interest Cover Ratio
PBIDTM (%)
PBITM (%)
PBDTM (%)
CPM (%)
APATM (%)
ROCE (%)
RONW (%)
ROI (%)

Market Analysis Ratios (Volatility)

Return on Owners Fund
Return on Share Holders Equity
Return on Equity share holders

Return on Capital Employed

Operating Ratio
Liquidity Ratio
Retention Ratio
Dividend Payout Ratio
Gross Profit Ratio
EPS

Investment Valuation Ratios

Face Value
Dividend Per Share
Operating Profit Per Share (Rs)

Net Operating Profit Per Share (Rs)

Free Reserves Per Share (Rs)
Bonus in Equity Capital
Profitability Ratios
Operating Profit Margin(%)
Profit Before Interest And Tax
Margin(%)
Gross Profit Margin(%)
Cash Profit Margin(%)
Adjusted Cash Margin(%)
Net Profit Margin(%)
Adjusted Net Profit Margin(%)
Return On Capital Employed(%)
Return On Net Worth(%)
Adjusted Return on Net Worth(%)
Return on Assets Excluding
Revaluations
Return on Assets Including
Revaluations
Return on Long Term Funds(%)
Liquidity And Solvency Ratios
Current Ratio
Quick Ratio
Debt Equity Ratio
Long Term Debt Equity Ratio
Debt Coverage Ratios
Interest Cover
Total Debt to Owners Fund
Financial Charges Coverage Ratio
Financial Charges Coverage Ratio
Post Tax
Management Efficiency Ratios
Inventory Turnover Ratio
Debtors Turnover Ratio
Investments Turnover Ratio
Fixed Assets Turnover Ratio
Total Assets Turnover Ratio
Asset Turnover Ratio

Average Raw Material Holding

Average Finished Goods Held

Number of Days In Working Capital

Profit & Loss Account Ratios
Material Cost Composition
Imported Composition of Raw
Materials Consumed
Selling Distribution Cost
Composition
Expenses as Composition of Total
Sales
Cash Flow Indicator Ratios
Dividend Payout Ratio Net Profit
Dividend Payout Ratio Cash Profit
Earning Retention Ratio
Cash Earning Retention Ratio
AdjustedCash Flow Times