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AFSA

The document contains financial data for a company from 2015-2019 including income statements, balance sheets, cash flow statements, ratios and analysis. Key highlights are revenues have increased each year from 2015-2018, but profits have declined. Current assets exceed current liabilities for all years shown. Debt levels have increased from 2015-2018 based on non-current and current borrowing amounts listed. Ratios show declining returns, margins and profits over time despite increasing revenues.

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sunit das
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56 views19 pages

AFSA

The document contains financial data for a company from 2015-2019 including income statements, balance sheets, cash flow statements, ratios and analysis. Key highlights are revenues have increased each year from 2015-2018, but profits have declined. Current assets exceed current liabilities for all years shown. Debt levels have increased from 2015-2018 based on non-current and current borrowing amounts listed. Ratios show declining returns, margins and profits over time despite increasing revenues.

Uploaded by

sunit das
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Year 2019 2018 2017 2016

Current Asset 196468 174728 182357 144711

Current Liabilities 205895 173489 133761 116679

Current Ratio 0.954215 1.007142 1.363305 1.240249


Year 2016-17 2017-18 2018-19 Year

Net Sales 633304 624428 578000 Net Sales

Trade Receivables 58499 65210 71930 Trade Payables

Receivable Turnover Ratio 10.82589 9.575648 8.03559 Payable Turnover Ratio

Inventories

Inventory Turnover Ratio


2016-17 2017-18 2018-19

633304 624428 578000

69009 79906 93982

9.177122 7.814532 6.150114

916500 1976000 1063500

0.691003 0.316006 0.543488


Year 2019 2018 2017 2016
Amount in Lakhs
Secured Debt 97715000.00 42354000.00 82212000.00 53192000.00
UnSecured Debt 2557000.00 2762000.00 3031000.00 5542000.00

Difference 95158000.00 39592000.00 79181000.00 47650000.00

Amount in Lakhs
Year 2019-18 2018-17 2017-16
Cost Of Debt A
Cost of Debt 6452000 8645000 8172000
2017-16

2018-17

2019-18

0 2000000 4000000

Row 15 Co
Year 2016-17

P&L 8172
Cash flows 7649
Notes To Account 7947
Amounts in lacs

Cost Of Debt Analysis

2000000 4000000 6000000 8000000 10000000

Row 15 Cost of Debt


2017-18 2018-19

9735 8804
9725 8889
8645 6452
Particulars 2018 2017 2016

Revenue from operation 683,130 638,191 637651


Other 5,530 5,681 4145
Total 688,660 643,872 641797

Cost of material consumed 427,364 365,033 330888


Purchase stock-in-trade 6,092 5,988 14255
Changes -19,425 9,332 -7615
Employee expenses 49,195 41,311 38385
Finance cost 6,452 8,645 7946
Depreciation and amortisation expenses 17,430 16,168 14200
Excise duty on sale of goods 16,891 67,479.27
Other expenses 156,151 136,898 128,259.84
Profit before tax 40,977 40,966 46,665.00
Total expenses 643,259 600,266 593,799.94
Profit for the Year 28,891 27,872 36,272.58
Total comprehensive income 25,903 29,272 35,709.50
2015

611873
4608
616481

295378
13816
-232
36905
9331
10684
66,367.74 -
120,310.82
62,779.00
552,562.22
44,518
44,689

pro!t
Year 2016-17 2017-18 2018-19

Cost of Materaial Consumed 330885 365214 430549


(Amount in Lacs)

Key Cost Analysis(Cost of Material consumed i.e


Rubber)

430549
2018-19

365214
2017-18

330885
2016-17

0 100000 200000 300000 400000 500000

Row 4 Cost of Materaial Consumed

So in the above graph it is seen


that as the we go from the
year 2016 to year 2019 the
expensse head under material
consumed increases as the
need of raw material such as
rubber intake increses and the
market value of rubber goes
on incresing as the year passes
Year 2016-17 2017-18 2018-19

DPS 11.5 11.5 23.5


EPS 89.67 68.9 71.42

Dividend Yeild 12.8248 16.69086 32.90395


Year 2016-17 2017-18 2018-19

Net income 645992 648179 702351


Equity 453108 507356 541936

Dupont Analysis (ROE) 1.425691 1.277563 1.296004


Non-currenassets
(a) Property, 278,574 239,931
(b) Capital 71,889 15,247
(c) Intangible 6,057 6,544
(d) Intangible 3,055 939
(e) Financial
(i) Investments 31,301 27,999
(ii) Loans 408 304
(iii) Other 181 171
(f) Non-current 5,733 3,915
(g) Other 12,520 7,141
Total non-current 409,718 302,191
Current
(a) Inventories 96,515 75,496
(b) Financial
(i) Investments 4,006
(ii) Trade 72,646 71,215
(iii) Cash 5,426 6,964
(iv) Bank 548 337
(v) Loans 5,800 4,902
(vi) Other 3,525 1,193
(c) Other 11,964 10,615
(d) Assets
Total current 196,468 174,728
Total assets 606,186 476,919
II Equity
-1 Equity
(a) Equity 4,045 4,045
(b) Other 271,059 250,637
Total equity 275,104 254,682
-2 Non-current
(a) Financial
(i) Borrowings 100,272 27,230
(ii) Other 461 323
(b) Provisions 3,683 3,380
(c) Deferred 20,771 17,815
Total non-current 125,187 48,748
-3 Current
(a) Financial
(i) Borrowings 21,431 14,364
(ii) Trade
- Total 547 360
- Total 102,846 84,211
(iii) Other 58,099 57,001
(b) Provisions 9,985 5,014
(c) Current 4,377 2,867
(d) Other 8,610 9,672
Total current 205,895 173,489
Total equity 606,186
Particulars 2015 2016 2017

Revenues from Operation 611873 637651 638191


Finance Cost 9331 7946 8645
Depreciation and Amortisation 10684 14200 16168
Total Expenses 552,562 593,799 600,266.00
Profit For Year 44518 36272 27872
Total Equity 160115 194905 230615
Total Assets 360253 389254 461162
Non-current Borrowings 35165 58735 70350
Current Borrowings 25684 2190 5798
Long Term Debt 60849 60925 76148
Finance Cost 9331 7946 8645
Current Assets 179266 144711 182357
Current Liabilities 149153 116679 133761
Inventories 64210 61295 92343
Receivables 66693 57794 59205
Payables 63401 63061 74957
Fixed Assets 165830 218813 245762

EBITDA 79,326 65,998 62,738


EBIT 68,642 51,798 46,570

EBITDA Margin 13% 10% 10%


EBIT Margin 11% 8% 7%
NPIM 7% 6% 4%

ROE 28% 19% 12%


ROA 19% 13% 10%
ROCE 31% 20% 15%

Debt/Equity 38% 31% 33%


Interest Coverage 7.36 6.52 5.39

Current Ratio 1.20 1.24 1.36


Quick Ratio 0.77 0.71 0.67

Receivable Turnover Ratio 9.17 11.03 10.78


Inventories Turnover Ratio 9.53 10.40 6.91
Payble Turnover Ratio 9.65 10.11 8.51
Asset Turnover Ratio 3.69 2.91 2.60
Receivable Days 39.78 33.08 33.86
Payable Days 37.82 36.10 42.87
Inventories Days 38.30 35.09 52.81

Cash conversion cycle 40.27 32.07 43.80

Dupont Analysis
ROE 28% 19% 12%
Asset Turnover 1.70 1.64 1.38
NPM 7% 6% 4%
Asset/Equity 2.25 2.00 2.00
2018

683180
6452
17430
643,259.00
28891
254682
476919
27230
14364
41594
6452
174728
173489
75496
71215
NA
262661

63,803
46,373

9% Margins are falling, profitability is declining for the company


7% and this continuously happening in an enviroment where sales are going up
4%

11% Return Ratios are going dramatically down, because as a shareholder or as a stakeholder
10% yor not getting back the right amount of money of the money invested
16%

16%
7.19

1.01
0.57

9.59
9.05
NA
2.60
38.05
#VALUE!
40.33

#VALUE!

11%
1.43 Less Efficency/New Capex
4% Net Profit Margin Decreases over the year
1.87
are going up

older or as a stakeholder

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