Balance Sheet as at March 31, 2018

1. ASSETS
1. Non - current assets
(a) Property, plant and equipment
(b) Capital work - in - progress
(c ) Intangible assets
(d ) Intangible assets under development
(e ) Financial assets
(i) Investment
(ii) Trade receivables
(iii) Loans
(iv) Others
(f) Deferred tax assets (net)
(g) Other non - current assets

2. Current assets
(a) Inventories
(b) Financial assets
(i) Investment
(ii) Trade receivable
(iii) Cash and cash equivalents
(iv) Bank balances other than (iii) above
(v) Loans
(vi) Others
(c ) Current tax assets (Net)
(d) Other current assets

Total assets
II EQUITY AND LIABILITIES
1. EQUITY
(a) Equity share capital
(b) Other equity

2. Liabilities
(I) Non - current liabilities
(a) Financial liabilities
Borrowings
(b) Provisions
(c ) Other non - current liabilities

(II) Current liabilities

(a) Financial liabilities
(i) Borrowings
(ii) Trade payables
(a) Total outstanding dues of the Micro and, Small Enterprises
 (b) Trade payables other than (a) above
(iii) Other financial liabilities
(b) Other current liabilities
(c ) Provisions
(d) Current tax liabilities ( Net)

Total equity and liabilities

INVENTORIES
(A) Raw Materials
(B) Work-in- progress ( refer note c of note no. 44)
(C ) Finished goods (refer note c of note no. 44)
(D) Stores and spares
(E) Chemicals
(F) Packing material
Note No. As at March 31, 2018 As at March 31, 2017 As at March 31, 2016

3 34081.7 33059.99 35637.60

4 19.47 115.55 23.90
3 -- -- --
4A -- 9.55 4.50

5 31.72 32.45 32.76

6 -- -- 33.79
7 31.38 37.90 19.90
8 16.17 28.05 72.97
9 3330.86 1397.93 2408.78
10 217.85 258.56 222.05
37729.15 34939.98 38456.25

11 53121.8 60994.20 53656.16

12 -- -- 2.19
13 5346.4 5468.61 6425.56
14 246.87 73.84 448.61
15 43.5 22.63 33.64
16 30.08 23.09 11.79
17 1.23 0.85 0.78
29 1587.7 -- --
18 497.44 345.17 1068.06
60875.02 66928.39 61646.79
98604.17 101868.37 100103.04

19 1883.01 1883.01 1631.47

20 34698.61 26718.3 5506.43
36581.62 28601.31 7137.9

21 5198.26 11794.06 26345.72

22 1555.61 1488.97 1231.93
23 -- 90.56 399.82
6753.87 13373.59 27977.47

24 27226.51 35779.20 35420.41

25
55.61 40.48 25.5
 21431.62 7659.62 14298.57
26 3637.73 10320.09 9912.18
27 2654.46 5123.96 4986.45
28 262.75 287.9 199.99
29 -- 682.22 144.57
55268.68 59893.47 64987.67
98604.17 101868.37 100103.04

40.77 3.05 38.25

648.73 788.37 296.9
50085.54 58437.73 51792.91
2122.37 1626.06 1461.25
59.65 39.74 26.11
164.74 99.25 40.74
53121.8 60994.2 53656.16
Statement of Profit and Loss for the year ended March 31, 2018
I Revenue
Revenue from operations( including excise duty)
Other income
II Total income
III Expenses
Cost of materials consumed
Change in inventories of finished goods and work-in-progress
Excise duty on sales
Employee benefits expense
Finance costs
Deprecitation and amortization expenses
Other expenses
IV Total expenses
V Profit/(Loss) before exceptional items and tax (II - IV)
VI Exceptional items
Exceptional income/ expense relating to earlier years(net of Tax)( Refer note no.53)
VII Profit/(Loss) before tax (V + VI)
VIII Tax expenses:
(1) Current tax
(2) Deferred tax
IX Net Profit/(Loss) for the year from continuing operations (VII-VIII)

x OTHER EXPENSES
Power and Fuel
Power
(Net of rs. 31.51 lakhs power banked previous year rs 26.36 lakh
Fuel
Other manufacturing expenses
Repairs to buildings
Repairs to machinery
Repairs & maintenance - others
 ( in Lakh )
Note No. Year ended March 31, 2018 Year ended March 31, 2017

30 145828.27 125610.27
31 1747.92 1455.57
147576.19 127065.84

32 110177.95 85923.05
33 4715.76 -7014.14
34 2833.43 6569.95
35 6932.99 7156.79
36 2531.14 5249.76
37 3250.37 2994.18
38 6918.90 5638.07
137360.54 106517.66
10215.65 20548.18

-- 322.71
10215.65 20870.89

39 2058.95 4374.82
9 -1,988.05 885.59
10,144.75 15610.48

110.83 143.47

82.46 55.27
878 787.11
416.92 225.67
2542.3 2033.10
100.61 71.89
4,131.12 3,316.51
RATIOS

GROSS PROFIT RATIO

COST OF GOODS SOLD

GROSS PROFIT

OPERATING PROFIT RATIO

EBIT

NET PROFIT RATIO

PROFITABILITY RATIO BASED ON INVESTMENT

RETURN ON ASSETS

AVERAGE TOTAL ASSETS

RETURN ON EQUITY

AVERAGE SHAREHOLDER'S FUND

RETURN ON CAPITAL EMPLOYED

Capital Employed

LIQUIDITY RATIOS
CURRENT RATIO

QUICK RATIO
QUICK ASSETS

SOLVENCY RATIOS
DEBT EQUITY RATIOS

TOTAL LIABILITIES TO EQUITY

DEBT RATIO

Debt+Equity

INTEREST COVERAGE RATIO

ACTIVITY RATIOS
TOTAL ASSETS TURNOVER RATIO

INVENTORY TURNOVER RATIO

AVERAGE INVENTORY

DEBTORS TURNOVER RATIO

AVERAGE DEBTOR

DUPONT RATIO
NET PROFIT MARGIN

ASSETS TURNOVER RATIO

LEVERAGE RATIO

ROE

ROE= Net Profit/Shareholder's Equity

ROE= Net Profit Margin*Total Assets Turnover*Financial Leverage

ROA= Net Profit Margin*Total Assets Turnover

FORMULAS CALCULATIONS
Profitability Ratios Based On Sales
2017-18

[( Gross profit/Sales)*100] 16%

[Net purchase + Change in Inventories+Raw materials consumed+Other Factory Cost 121,858.26

[Sales- COGS 23970.01

[(Operating profit/Sales)*100] 6%

PB EXCEPTIONAL IT-FINANCE COST + OTHER INCOME 9432.43

[( Net profit/Sales)*100] 7%

2017-18

[Net profit/Average total assets*100] 10%

[Opening total assets + Closing total assets/2] 100236.27

[Net profit/Average Shareholder's fund*100] 31%

[Opening shareholder fund + closing shareholder fund/2] 32591.465

EBIT/Capital Employed 22%

Total Assets-Total current liabilities 43335.49

2016-17

[Current assets/Current liabilities 1.10

[Quick assets/Current liabilities 0.14

Current assets- inventories 7753.22

2016-17

[Debt/Equity] 0.14

[Total liabilities/Shareholder's equity] 2.70

[Debt/Debt+Equity] 0.12

41779.88

[EBIT/Interest] 3.73

EBIT 9432.43

2016-17

[Revenue from oprations/average total assets] 1.45

[COGS/average inventory] 2.14

[(Opening inv.+closing inv.)/2] 57058.00

[Revenue from operations/average debtor] 26.9677549998

[(Opening debtor+closing debtor)/2] 5407.505

2018

0.070

1.45

Total Assets/Shareholder's Equity 2.6954566255

0.2728027849
2016-17

29%

88,795.37
36814.9

13%

16753.99

12%

2016-17

15%

100985.71

87%

17869.605

40%

41974.90

2017-18

1.12

0.10
 5934.19

2017-18

0.41

3.56

0.29

40395.37

3.19

16753.99

2017-18

1.24

1.55

57325.18

21.121317

5947.085

2016

0.12

1.24

3.561668

0.5505665