CREATIVE EYE LIMITED

COMPARATIVE ANALYSIS

PROFIT & LOSS ACCOUNT OF CREATIVE EYE (in Rs. Cr.) Mar-21 Mar-20 Absolute change
12 mths 12 mths
INCOME
REVENUE FROM OPERATIONS [GROSS] 6.13 18.11 -11.98
Less: Excise/Sevice Tax/Other Levies 0 0 0
REVENUE FROM OPERATIONS [NET] 6.13 18.11 -11.98
TOTAL OPERATING REVENUES 6.13 18.11 -11.98
Other Income 0.95 0.87 0.08
TOTAL REVENUE 7.08 18.98 -11.9
EXPENSES 0
Cost Of Materials Consumed 0 0 0
Purchase Of Stock-In Trade 0 0 0
Operating And Direct Expenses 2.28 16.11 -13.83
Changes In Inventories Of FG,WIP And Stock-In Trade -2.14 1.49 -3.63
Employee Benefit Expenses 1.76 1.82 -0.06
Finance Costs 0.46 0.43 0.03
Depreciation And Amortisation Expenses 0.11 0.16 -0.05
Other Expenses 4.88 3.48 1.4
TOTAL EXPENSES 7.35 23.48 -16.13
PROFIT/LOSS BEFORE EXCEPTIONAL, EXTRAORDINARY ITEMS AND TAX -0.27 -4.5 4.23
Exceptional Items 0 0 0
PROFIT/LOSS BEFORE TAX -0.27 -4.5 4.23
TAX EXPENSES-CONTINUED OPERATIONS 0
Current Tax 0 0 0
Less: MAT Credit Entitlement 0 0 0
Deferred Tax 0 0 0
Tax For Earlier Years 0 0 0
TOTAL TAX EXPENSES 0 0 0
PROFIT/LOSS AFTER TAX AND BEFORE EXTRAORDINARY ITEMS -0.27 -4.5 4.23
PROFIT/LOSS FROM CONTINUING OPERATIONS -0.27 -4.5 4.23
PROFIT/LOSS FOR THE PERIOD -0.27 -4.5 4.23
OTHER ADDITIONAL INFORMATION 0
EARNINGS PER SHARE 0
Basic EPS (Rs.) -0.14 -2.24 2.1
Diluted EPS (Rs.) -0.14 -2.24 2.1
 BALANCE SHEET

BALANCE SHEET OF CREATIVE EYE (in Rs. Cr.) Mar-21 Mar-20 Absolute change
12 mths 12 mths
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 10.03 10.03 0
TOTAL SHARE CAPITAL 10.03 10.03 0
Reserves and Surplus 13.78 13.71 0.07
TOTAL RESERVES AND SURPLUS 13.78 13.71 0.07
TOTAL SHAREHOLDERS FUNDS 23.81 23.74 0.07
NON-CURRENT LIABILITIES 0
Long Term Borrowings 0 0 0
Deferred Tax Liabilities [Net] 0 0 0
Other Long Term Liabilities 0 0 0
Long Term Provisions 0.41 0.39 0.02
TOTAL NON-CURRENT LIABILITIES 0.41 0.39 0.02
CURRENT LIABILITIES 0
Short Term Borrowings 5.1 4.72 0.38
Trade Payables 3.7 6.17 -2.47
Other Current Liabilities 0.61 0.65 -0.04
Short Term Provisions 0.07 0.1 -0.03
TOTAL CURRENT LIABILITIES 9.47 11.65 -2.18
TOTAL CAPITAL AND LIABILITIES 33.68 35.77 -2.09
ASSETS 0
NON-CURRENT ASSETS 0
Tangible Assets 1.26 1.38 -0.12
Intangible Assets 0 0 0
Capital Work-In-Progress 0 0 0
Other Assets 0.05 0.05 0
FIXED ASSETS 1.31 1.42 -0.11
Non-Current Investments 0.94 0.62 0.32
Deferred Tax Assets [Net] 0 0 0
Long Term Loans And Advances 0 0 0
Other Non-Current Assets 1.02 1.8 -0.78
TOTAL NON-CURRENT ASSETS 3.27 3.84 -0.57
CURRENT ASSETS 0
Current Investments 0 0 0
Inventories 13.96 11.82 2.14
Trade Receivables 0.1 3.93 -3.83
Cash And Cash Equivalents 12.37 12.22 0.15
Short Term Loans And Advances 0.13 0.11 0.02
OtherCurrentAssets 3.85 3.86 -0.01
TOTAL CURRENT ASSETS 30.41 31.93 -1.52
TOTAL ASSETS 33.68 35.77 -2.09
OTHER ADDITIONAL INFORMATION 0
CONTINGENT LIABILITIES, COMMITMENTS 0
Contingent Liabilities 14.11 14.11 0
CIF VALUE OF IMPORTS 0
Raw Materials 0 0 0
Stores, Spares And Loose Tools 0 0 0
Trade/Other Goods 0 0 0
Capital Goods 0 0 0
EXPENDITURE IN FOREIGN EXCHANGE 0
Expenditure In Foreign Currency 0 0 0
REMITTANCES IN FOREIGN CURRENCIES FOR DIVIDENDS 0
Dividend Remittance In Foreign Currency -- --
EARNINGS IN FOREIGN EXCHANGE 0
FOB Value Of Goods -- --
Other Earnings -- --
BONUS DETAILS 0
Bonus Equity Share Capital 4.67 4.67 0
NON-CURRENT INVESTMENTS 0
Non-Current Investments Quoted Market Value -- --
Non-Current Investments Unquoted Book Value 0.01 0.01 0
CURRENT INVESTMENTS
Current Investments Quoted Market Value -- --
Current Investments Unquoted Book Value -- --

CASH FLOW STATE

RATIO ANALYSIS
E EYE LIMITED

% increase/decrease Mar-19 Absolute change % increase/decrease

12 mths

-66.15% 28.93 -10.82 -37.40%

0 0
-66.15% 28.93 -10.82 -37.40%
-66.15% 28.93 -10.82 -37.40%
9.20% 0.9 -0.03 -3.33%
-62.70% 29.82 -10.84 -36.35%
0
0 0
0 0
-85.85% 28.17 -12.06 -42.81%
-243.62% 1.34 0.15 11.19%
-3.30% 1.67 0.15 8.98%
6.98% 0.66 -0.23 -34.85%
-31.25% 0.22 -0.06 -27.27%
40.23% 2.72 0.76 27.94%
-68.70% 34.79 -11.31 -32.51%
-94.00% -4.97 0.47 -9.46%
0 0
-94.00% -4.97 0.47 -9.46%
0
0 0
0 0
0 0
0 0
0 0
-94.00% -4.97 0.47 -9.46%
-94.00% -4.97 0.47 -9.46%
-94.00% -4.97 0.47 -9.46%
0
0
-93.75% -2.48 0.24 -9.68%
-93.75% -2.48 0.24 -9.68%
% increase/decrease Mar-19 Absolute change % increase/decrease
12 mths

0.00% 10.03 0 0.00%

0.00% 10.03 0 0.00%
0.51% 18.44 -4.73 -25.65%
0.51% 18.44 -4.73 -25.65%
0.29% 28.47 -4.73 -16.61%
0
0 0
0 0
0 0
5.13% 0.32 0.07 21.88%
5.13% 0.32 0.07 21.88%
0
8.05% 5.31 -0.59 -11.11%
-40.03% 10.14 -3.97 -39.15%
-6.15% 1.16 -0.51 -43.97%
-30.00% 0.1 0 0.00%
-18.71% 16.71 -5.06 -30.28%
-5.84% 45.51 -9.74 -21.40%
0
0
-8.70% 1.53 -0.15 -9.80%
0 0
0 0
0.00% 0.05 0 0.00%
-7.75% 1.58 -0.16 -10.13%
51.61% 0.81 -0.19 -23.46%
0 0
0 0
-43.33% 1.5 0.3 20.00%
-14.84% 3.89 -0.05 -1.29%
 0
0 0
18.10% 13.31 -1.49 -11.19%
-97.46% 12.17 -8.24 -67.71%
1.23% 12.17 0.05 0.41%
18.18% 0.24 -0.13 -54.17%
-0.26% 3.73 0.13 3.49%
-4.76% 41.62 -9.69 -23.28%
-5.84% 45.51 -9.74 -21.40%
0
0
0.00% 14.11 0 0.00%
0
0 0
0 0
0 0
0 0
0
0 0
0
--
0
--
--
0
0 4.67 0 0.00%
0
--
0 0.01 0 0.00%

--
--

LOW STATEMENT
 COMMON SIZE ANALYSIS- CREATIVE EYE LIMITED

INCOME STATEMENT (IN Cr) Mar-21 % of 2021

12 mths
INCOME
REVENUE FROM OPERATIONS [GROSS] 6.13 86.58%
Less: Excise/Sevice Tax/Other Levies 0 0.00%
REVENUE FROM OPERATIONS [NET] 6.13 86.58%
TOTAL OPERATING REVENUES 6.13 86.58%
Other Income 0.95 13.42%
TOTAL REVENUE 7.08 100.00%
EXPENSES
Cost Of Materials Consumed 0 0.00%
Purchase Of Stock-In Trade 0 0.00%
Operating And Direct Expenses 2.28 32.20%
Changes In Inventories Of FG,WIP And Stock-In Trade -2.14 -30.23%
Employee Benefit Expenses 1.76 24.86%
Finance Costs 0.46 6.50%
Depreciation And Amortisation Expenses 0.11 1.55%
Other Expenses 4.88 68.93%
TOTAL EXPENSES 7.35 103.81%
PROFIT/LOSS BEFORE EXCEPTIONAL, EXTRAORDINARY ITEMS AND TAX -0.27 -3.81%
Exceptional Items 0 0.00%
PROFIT/LOSS BEFORE TAX -0.27 -3.81%
TAX EXPENSES-CONTINUED OPERATIONS 0.00%
Current Tax 0 0.00%
Less: MAT Credit Entitlement 0 0.00%
Deferred Tax 0 0.00%
Tax For Earlier Years 0 0.00%
TOTAL TAX EXPENSES 0 0.00%
PROFIT/LOSS AFTER TAX AND BEFORE EXTRAORDINARY ITEMS -0.27 -3.81%
PROFIT/LOSS FROM CONTINUING OPERATIONS -0.27 -3.81%
PROFIT/LOSS FOR THE PERIOD -0.27 -3.81%
OTHER ADDITIONAL INFORMATION 0.00%
EARNINGS PER SHARE 0.00%
Basic EPS (Rs.) -0.14 -1.98%
Diluted EPS (Rs.) -0.14 -1.98%
BALANCE SHEET OF CREATIVE EYE (in Rs. Cr.) Mar-21 % of 2021
12 mths
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 10.03 29.78%
TOTAL SHARE CAPITAL 10.03 29.78%
Reserves and Surplus 13.78 40.91%
TOTAL RESERVES AND SURPLUS 13.78 40.91%
TOTAL SHAREHOLDERS FUNDS 23.81 70.69%
NON-CURRENT LIABILITIES 0.00%
Long Term Borrowings 0 0.00%
Deferred Tax Liabilities [Net] 0 0.00%
Other Long Term Liabilities 0 0.00%
Long Term Provisions 0.41 1.22%
TOTAL NON-CURRENT LIABILITIES 0.41 1.22%
CURRENT LIABILITIES 0.00%
Short Term Borrowings 5.1 15.14%
Trade Payables 3.7 10.99%
Other Current Liabilities 0.61 1.81%
Short Term Provisions 0.07 0.21%
TOTAL CURRENT LIABILITIES 9.47 28.12%
TOTAL CAPITAL AND LIABILITIES 33.68 100.00%
ASSETS
NON-CURRENT ASSETS
Tangible Assets 1.26 3.74%
Intangible Assets 0 0.00%
Capital Work-In-Progress 0 0.00%
Other Assets 0.05 0.15%
FIXED ASSETS 1.31 3.89%
Non-Current Investments 0.94 2.79%
Deferred Tax Assets [Net] 0 0.00%
Long Term Loans And Advances 0 0.00%
Other Non-Current Assets 1.02 3.03%
TOTAL NON-CURRENT ASSETS 3.27 9.71%
CURRENT ASSETS 0.00%
Current Investments 0 0.00%
Inventories 13.96 41.45%
Trade Receivables 0.1 0.30%
Cash And Cash Equivalents 12.37 36.73%
Short Term Loans And Advances 0.13 0.39%
OtherCurrentAssets 3.85 11.43%
TOTAL CURRENT ASSETS 30.41 90.29%
TOTAL ASSETS 33.68 100.00%
OTHER ADDITIONAL INFORMATION 0.00%
CONTINGENT LIABILITIES, COMMITMENTS 0.00%
Contingent Liabilities 14.11 41.89%
CIF VALUE OF IMPORTS 0.00%
Raw Materials 0 0.00%
Stores, Spares And Loose Tools 0 0.00%
Trade/Other Goods 0 0.00%
Capital Goods 0 0.00%
EXPENDITURE IN FOREIGN EXCHANGE 0.00%
Expenditure In Foreign Currency 0 0.00%
REMITTANCES IN FOREIGN CURRENCIES FOR DIVIDENDS 0.00%
Dividend Remittance In Foreign Currency --
EARNINGS IN FOREIGN EXCHANGE 0.00%
FOB Value Of Goods --
Other Earnings --
BONUS DETAILS 0.00%
Bonus Equity Share Capital 4.67 13.87%
NON-CURRENT INVESTMENTS 0.00%
Non-Current Investments Quoted Market Value --
Non-Current Investments Unquoted Book Value 0.01 0.03%
 Mar-20 % of 2020 Mar-19 % of 2019
12 mths 12 mths

18.11 95.42% 28.93 97.02%

0 0.00% 0 0.00%
18.11 95.42% 28.93 97.02%
18.11 95.42% 28.93 97.02%
0.87 4.58% 0.9 3.02%
18.98 100.00% 29.82 100.00%
0.00%
0 0.00% 0 0.00%
0 0.00% 0 0.00%
16.11 84.88% 28.17 94.47%
1.49 7.85% 1.34 4.49%
1.82 9.59% 1.67 5.60%
0.43 2.27% 0.66 2.21%
0.16 0.84% 0.22 0.74%
3.48 18.34% 2.72 9.12%
23.48 123.71% 34.79 116.67%
-4.5 -23.71% -4.97 -16.67%
0 0.00% 0 0.00%
-4.5 -23.71% -4.97 -16.67%
0.00% 0.00%
0 0.00% 0 0.00%
0 0.00% 0 0.00%
0 0.00% 0 0.00%
0 0.00% 0 0.00%
0 0.00% 0 0.00%
-4.5 -23.71% -4.97 -16.67%
-4.5 -23.71% -4.97 -16.67%
-4.5 -23.71% -4.97 -16.67%
0.00% 0.00%
0.00% 0.00%
-2.24 -11.80% -2.48 -8.32%
-2.24 -11.80% -2.48 -8.32%
 Mar-20 % of 2020 Mar-19 % of 2019
12 mths 12 mths

10.03 28.04% 10.03 22.04%

10.03 28.04% 10.03 22.04%
13.71 38.33% 18.44 40.52%
13.71 38.33% 18.44 40.52%
23.74 66.37% 28.47 62.56%
0.00% 0.00%
0 0.00% 0 0.00%
0 0.00% 0 0.00%
0 0.00% 0 0.00%
0.39 1.09% 0.32 0.70%
0.39 1.09% 0.32 0.70%
0.00% 0.00%
4.72 13.20% 5.31 11.67%
6.17 17.25% 10.14 22.28%
0.65 1.82% 1.16 2.55%
0.1 0.28% 0.1 0.22%
11.65 32.57% 16.71 36.72%
35.77 100.00% 45.51 100.00%

1.38 3.86% 1.53 3.36%

0 0.00% 0 0.00%
0 0.00% 0 0.00%
0.05 0.14% 0.05 0.11%
1.42 3.97% 1.58 3.47%
0.62 1.73% 0.81 1.78%
0 0.00% 0 0.00%
0 0.00% 0 0.00%
1.8 5.03% 1.5 3.30%
3.84 10.74% 3.89 8.55%
0.00% 0.00%
0 0.00% 0 0.00%
11.82 33.04% 13.31 29.25%
3.93 10.99% 12.17 26.74%
12.22 34.16% 12.17 26.74%
0.11 0.31% 0.24 0.53%
3.86 10.79% 3.73 8.20%
31.93 89.26% 41.62 91.45%
35.77 100.00% 45.51 100.00%
 0.00% 0.00%
0.00% 0.00%
14.11 39.45% 14.11 31.00%
0.00% 0.00%
0 0.00% 0 0.00%
0 0.00% 0 0.00%
0 0.00% 0 0.00%
0 0.00% 0 0.00%
0.00% 0.00%
0 0.00% 0 0.00%
0.00% 0.00%
-- --
0.00% 0.00%
-- --
-- --
0.00% 0.00%
4.67 13.06% 4.67 10.26%
0.00% 0.00%
-- --
0.01 0.03% 0.01 0.02%
KEY FINANCIAL RATIOS OF CREATIVE EYE (in Rs. Cr.) Mar-21 Mar-20 Mar-19 Mar-18 Mar-17
PER SHARE RATIOS
Basic EPS (Rs.) -0.14 -2.24 -2.48 -2.15 0.26
Diluted EPS (Rs.) -0.14 -2.24 -2.48 -2.15 0.26
Cash EPS (Rs.) -0.08 -2.17 -2.37 -2.05 0.49
Dividend / Share(Rs.) 0 0 0 0 0
Revenue from Operations/Share (Rs.) 3.06 9.03 14.42 3.82 8.63
EBDIT/Share (Rs.) 0.15 -1.95 -2.04 -2.01 0.71
EBIT/Share (Rs.) 0.09 -2.03 -2.15 -2.16 0.49
Net Profit/Share (Rs.) -0.14 -2.24 -2.48 -2.21 0.27

PROFITABILITY RATIOS
EBDIT Margin (%) 4.94 -21.62 -14.11 -52.53 8.23
EBIT Margin (%) 3.08 -22.48 -14.88 -56.55 5.61
EBT Margin (%) -4.47 -24.86 -17.17 -59.63 3.04
Net Profit Margin (%) -4.47 -24.86 -17.17 -57.75 3.07
Return on Networth / Equity (%) -1.15 -18.96 -17.45 -13.27 1.41
Return on Capital Employed (%) 0.78 -16.87 -14.95 -12.88 2.55
Return on Assets (%) -0.81 -12.58 -10.92 -10.13 1.22
Total Debt/Equity (X) 0.21 0.2 0.19 0.13 0.01
Asset Turnover Ratio (%) 18.19 50.61 63.56 17.54 39.92

LIQUIDITY RATIOS
Current Ratio (X) 3.21 2.74 2.49 3.99 7.48
Quick Ratio (X) 1.74 1.73 1.69 2.53 5.54
Inventory Turnover Ratio (X) 0.44 1.53 2.17 0.52 1.68
Dividend Payout Ratio (NP) (%) 0 0 0 0 0
Dividend Payout Ratio (CP) (%) 0 0 0 0 0
Earnings Retention Ratio (%) 0 0 0 0 0
Cash Earnings Retention Ratio (%) 0 0 0 0 0

VALUATION RATIOS
Enterprise Value (Cr.) -1.25 -5.41 -1.58 0.44 -3.58
EV/Net Operating Revenue (X) -0.2 -0.3 -0.05 0.06 -0.21
EV/EBITDA (X) -4.13 1.38 0.39 -0.11 -2.51
MarketCap/Net Operating Revenue (X) 0.98 0.12 0.18 1.05 0.46
Retention Ratios (%) 0 0 0 0 0
Price/BV (X) 0.25 0.09 0.19 0.24 0.21
Price/Net Operating Revenue 0.98 0.12 0.18 1.05 0.46
Earnings Yield -0.05 -2.16 -0.94 -0.55 0.07
CREATIVE EYE LTD RATIO ANALYSIS
CASH FLOW OF CREATIVE EYE (in Rs. Cr.) Mar-21 % change Mar-20 % change
12 mths 12 mths
NET PROFIT/LOSS BEFORE EXTRAORDINARY ITEMS AND TAX -0.27 -94.00% -4.5 -9.46%
Net CashFlow From Operating Activities -0.63 -584.62% 0.13 -113.27%
Net Cash Used In Investing Activities 0.85 -1.16% 0.86 -1.15%
Net Cash Used From Financing Activities -0.07 -92.55% -0.94 -594.74%
Foreign Exchange Gains / Losses 0 0
Adjustments On Amalgamation Merger Demerger Others 0 0
NET INC/DEC IN CASH AND CASH EQUIVALENTS 0.15 200.00% 0.05 -37.50%
Cash And Cash Equivalents Begin of Year 12.22 0.41% 12.17 0.66%
Cash And Cash Equivalents End Of Year 12.37 1.23% 12.22 0.41%
Source : Dion Global Solutions Limited
 CREATIVE EYE LTD CASH FLOW

Mar-19 % change Mar-18 % change Mar-17

12 mths 12 mths 12 mths
-4.97 8.75% -4.57 -962.26% 0.53
-0.98 -78.92% -4.65 -388.82% 1.61
0.87 4.82% 0.83 -21.70% 1.06
0.19 -95.00% 3.8 -243.94% -2.64
0 0 0
0 0 0
0.08 -500.00% -0.02 -166.67% 0.03
12.09 -0.08% 12.1 0.17% 12.08
12.17 0.66% 12.09 -0.08% 12.1
YE LTD CASH FLOW STATEMENT
COMPARATIVE ANALYSIS

PROFIT & LOSS ACCOUNT OF BALAJI TELEFILMS (in Rs. Cr.) Mar-21

12 mths
INCOME
REVENUE FROM OPERATIONS [GROSS] 307.04
Less: Excise/Sevice Tax/Other Levies 0
REVENUE FROM OPERATIONS [NET] 307.04
TOTAL OPERATING REVENUES 315.78
Other Income 13.81
TOTAL REVENUE 329.6
EXPENSES
Cost Of Materials Consumed 0
Purchase Of Stock-In Trade 0
Operating And Direct Expenses 255.27
Changes In Inventories Of FG,WIP And Stock-In Trade -9.74
Employee Benefit Expenses 10.13
Finance Costs 1.52
Depreciation And Amortisation Expenses 26.33
Other Expenses 22.72
TOTAL EXPENSES 306.22
PROFIT/LOSS BEFORE EXCEPTIONAL, EXTRAORDINARY ITEMS AND TAX 23.37
Exceptional Items 10.44
PROFIT/LOSS BEFORE TAX 33.82
TAX EXPENSES-CONTINUED OPERATIONS
Current Tax 9.19
Less: MAT Credit Entitlement 0.65
Deferred Tax 0
Tax For Earlier Years 0
TOTAL TAX EXPENSES 8.54
PROFIT/LOSS AFTER TAX AND BEFORE EXTRAORDINARY ITEMS 25.28
PROFIT/LOSS FROM CONTINUING OPERATIONS 25.28
PROFIT/LOSS FOR THE PERIOD 25.28
OTHER ADDITIONAL INFORMATION
EARNINGS PER SHARE
Basic EPS (Rs.) 2.5
Diluted EPS (Rs.) 2.5
VALUE OF IMPORTED AND INDIGENIOUS RAW MATERIALS STORES, SPARES AND LOOSE TOOLS
Imported Raw Materials 0
Indigenous Raw Materials 0
STORES, SPARES AND LOOSE TOOLS
Imported Stores And Spares 0
Indigenous Stores And Spares 0
DIVIDEND AND DIVIDEND PERCENTAGE
Equity Share Dividend 0
Tax On Dividend 0
Equity Dividend Rate (%) 10

BALANCE SHEET OF BALAJI TELEFILMS (in Rs. Cr.) Mar-21

12 mths
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 20.23
TOTAL SHARE CAPITAL 20.23
Reserves and Surplus 1,055.32
TOTAL RESERVES AND SURPLUS 1,055.32
TOTAL SHAREHOLDERS FUNDS 1,082.66
NON-CURRENT LIABILITIES
Long Term Borrowings 0
Deferred Tax Liabilities [Net] 0
Other Long Term Liabilities 0.64
Long Term Provisions 0
TOTAL NON-CURRENT LIABILITIES 0.64
CURRENT LIABILITIES
Short Term Borrowings 0
Trade Payables 96.4
Other Current Liabilities 12.02
Short Term Provisions 0.1
TOTAL CURRENT LIABILITIES 108.52
TOTAL CAPITAL AND LIABILITIES 1,191.83
ASSETS
NON-CURRENT ASSETS
Tangible Assets 23.96
Intangible Assets 0
Capital Work-In-Progress 0
Other Assets 0
FIXED ASSETS 23.96
Non-Current Investments 640.44
Deferred Tax Assets [Net] 7.85
Long Term Loans And Advances 2.03
Other Non-Current Assets 48.71
TOTAL NON-CURRENT ASSETS 722.99
CURRENT ASSETS
Current Investments 17.17
Inventories 33.52
Trade Receivables 135.46
Cash And Cash Equivalents 72.83
Short Term Loans And Advances 13.43
OtherCurrentAssets 196.44
TOTAL CURRENT ASSETS 468.84
TOTAL ASSETS 1,191.83
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES, COMMITMENTS
Contingent Liabilities 35.07
CIF VALUE OF IMPORTS
Raw Materials 0
Stores, Spares And Loose Tools 0
Trade/Other Goods 0
Capital Goods 0
EXPENDITURE IN FOREIGN EXCHANGE
Expenditure In Foreign Currency 0.29
REMITTANCES IN FOREIGN CURRENCIES FOR DIVIDENDS
Dividend Remittance In Foreign Currency --
EARNINGS IN FOREIGN EXCHANGE
FOB Value Of Goods --
Other Earnings 3.62
BONUS DETAILS
Bonus Equity Share Capital 6.5
NON-CURRENT INVESTMENTS
Non-Current Investments Quoted Market Value --
Non-Current Investments Unquoted Book Value 640.44
CURRENT INVESTMENTS
Current Investments Quoted Market Value --
Current Investments Unquoted Book Value 17.17
 Mar-20 Absolute Change %increase/decrease Mar-19 Absolute Change %increase/decrease
12 mths 12 mths

563.45 -256.41 -45.51% 438.97 124.48 28.36%

0 0 0 0
563.45 -256.41 -45.51% 438.97 124.48 28.36%
576.63 -260.85 -45.24% 440.3 136.33 30.96%
6.06 7.75 127.89% 24.82 -18.76 -75.58%
582.68 -253.08 -43.43% 465.12 117.56 25.28%
0 0
0 0 0 0
0 0 0 0
355.59 -100.32 -28.21% 387.41 -31.82 -8.21%
39.5 -49.24 -124.66% -19.63 59.13 -301.22%
13.89 -3.76 -27.07% 22.71 -8.82 -38.84%
2.42 -0.9 -37.19% 0 2.42
33.13 -6.8 -20.53% 13.09 20.04 153.09%
43.49 -20.77 -47.76% 35.09 8.4 23.94%
488.02 -181.8 -37.25% 438.67 49.35 11.25%
94.66 -71.29 -75.31% 26.45 68.21 257.88%
0 10.44 0 0
94.66 -60.84 -64.27% 26.45 68.21 257.88%
0 0
23.47 -14.28 -60.84% 6.96 16.51 237.21%
-12.83 13.48 -105.07% 0 -12.83
0.49 -0.49 -100.00% -0.63 1.12 -177.78%
0 0 0 0
36.79 -28.25 -76.79% 6.33 30.46 481.20%
57.87 -32.59 -56.32% 20.12 37.75 187.62%
57.87 -32.59 -56.32% 20.12 37.75 187.62%
57.87 -32.59 -56.32% 20.12 37.75 187.62%
0 0
0 0
5.72 -3.22 -56.29% 1.99 3.73 187.44%
5.72 -3.22 -56.29% 1.99 3.73 187.44%
0 0
0 0 0 0
0 0 0 0
0 0
0 0 0 0
 0 0 0 0
0 0
8.09 -8.09 -100.00% 4.05 4.04 99.75%
1.66 -1.66 -100.00% 0.83 0.83 100.00%
20 -10 -50.00% 20 0 0.00%

Mar-20 Absolute Change %increase/decrease Mar-19 Absolute Change %increase/decrease

12 mths 12 mths

20.23 0 0.00% 20.23 0 0.00%

20.23 0 0.00% 20.23 0 0.00%
1,037.17 18.15 1.75% 989.7 47.47 4.80%
1,037.17 18.15 1.75% 989.7 47.47 4.80%
1,057.39 25.27 2.39% 1,009.93 47.46 4.70%
0 0
0 0 0 0
0 0 0 0
6.86 -6.22 -90.67% 0 6.86
0 0 0 0
6.86 -6.22 -90.67% 0 6.86
0 0
0 0 0 0
98.88 -2.48 -2.51% 72.11 26.77 37.12%
50.38 -38.36 -76.14% 14.78 35.6 240.87%
0.18 -0.08 -44.44% 0.16 0.02 12.50%
149.44 -40.92 -27.38% 87.05 62.39 71.67%
1,213.69 -21.86 -1.80% 1,096.98 116.71 10.64%
0 0
0 0
53.63 -29.67 -55.32% 30.03 23.6 78.59%
0 0 0 0
1.79 -1.79 -100.00% 0.52 1.27 244.23%
0 0 0 0
55.42 -31.46 -56.77% 30.55 24.87 81.41%
623.92 16.52 2.65% 486.95 136.97 28.13%
7.24 0.61 8.43% 19.82 -12.58 -63.47%
7.97 -5.94 -74.53% 9.4 -1.43 -15.21%
50.3 -1.59 -3.16% 66.23 -15.93 -24.05%
744.84 -21.85 -2.93% 612.95 131.89 21.52%
0 0
 100.46 -83.29 -82.91% 221.06 -120.6 -54.56%
23.78 9.74 40.96% 63.28 -39.5 -62.42%
124.55 10.91 8.76% 102.84 21.71 21.11%
13.93 58.9 422.83% 15.87 -1.94 -12.22%
30.82 -17.39 -56.42% 3.16 27.66 875.32%
175.3 21.14 12.06% 77.81 97.49 125.29%
468.84 0 0.00% 484.02 -15.18 -3.14%
1,213.69 -21.86 -1.80% 1,096.98 116.71 10.64%
0 0
0 0
33.07 2 6.05% 33.95 -0.88 -2.59%
0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0
0.48 -0.19 -39.58% 0.74 -0.26 -35.14%
0 0
-- --
0 0
-- --
17.53 -13.91 -79.35% 13.54 3.99 29.47%
0 0
6.5 0 0.00% 6.5 0 0.00%
0 0
-- --
623.92 16.52 2.65% 486.95 136.97 28.13%
0 0
-- -- #VALUE!
100.46 -83.29 -82.91% 221.06 -120.6 -54.56%
BALAJI TELEFILMS LIMITED
 COMMON SIZE ANALYSIS-BALAJI TELEFILMS

INCOME STATEMENT Mar-21

12 mths
INCOME
REVENUE FROM OPERATIONS [GROSS] 307.04
Less: Excise/Sevice Tax/Other Levies 0
REVENUE FROM OPERATIONS [NET] 307.04
TOTAL OPERATING REVENUES 315.78
Other Income 13.81
TOTAL REVENUE 329.6
EXPENSES
Cost Of Materials Consumed 0
Purchase Of Stock-In Trade 0
Operating And Direct Expenses 255.27
Changes In Inventories Of FG,WIP And Stock-In Trade -9.74
Employee Benefit Expenses 10.13
Finance Costs 1.52
Depreciation And Amortisation Expenses 26.33
Other Expenses 22.72
TOTAL EXPENSES 306.22
PROFIT/LOSS BEFORE EXCEPTIONAL, EXTRAORDINARY ITEMS AND TAX 23.37
Exceptional Items 10.44
PROFIT/LOSS BEFORE TAX 33.82
TAX EXPENSES-CONTINUED OPERATIONS
Current Tax 9.19
Less: MAT Credit Entitlement 0.65
Deferred Tax 0
Tax For Earlier Years 0
TOTAL TAX EXPENSES 8.54
PROFIT/LOSS AFTER TAX AND BEFORE EXTRAORDINARY ITEMS 25.28
PROFIT/LOSS FROM CONTINUING OPERATIONS 25.28
PROFIT/LOSS FOR THE PERIOD 25.28
OTHER ADDITIONAL INFORMATION
EARNINGS PER SHARE
Basic EPS (Rs.) 2.5
Diluted EPS (Rs.) 2.5
VALUE OF IMPORTED AND INDIGENIOUS RAW MATERIALS STORES, SPARES AND LOOSE TOOLS
Imported Raw Materials 0
Indigenous Raw Materials 0
STORES, SPARES AND LOOSE TOOLS
Imported Stores And Spares 0
Indigenous Stores And Spares 0
DIVIDEND AND DIVIDEND PERCENTAGE
Equity Share Dividend 0
Tax On Dividend 0
Equity Dividend Rate (%) 10

BALANCE SHEET Mar-21

12 mths
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 20.23
TOTAL SHARE CAPITAL 20.23
Reserves and Surplus 1,055.32
TOTAL RESERVES AND SURPLUS 1,055.32
TOTAL SHAREHOLDERS FUNDS 1,082.66
NON-CURRENT LIABILITIES
Long Term Borrowings 0
Deferred Tax Liabilities [Net] 0
Other Long Term Liabilities 0.64
Long Term Provisions 0
TOTAL NON-CURRENT LIABILITIES 0.64
CURRENT LIABILITIES
Short Term Borrowings 0
Trade Payables 96.4
Other Current Liabilities 12.02
Short Term Provisions 0.1
TOTAL CURRENT LIABILITIES 108.52
TOTAL CAPITAL AND LIABILITIES 1,191.83
ASSETS
NON-CURRENT ASSETS
Tangible Assets 23.96
Intangible Assets 0
Capital Work-In-Progress 0
Other Assets 0
FIXED ASSETS 23.96
Non-Current Investments 640.44
Deferred Tax Assets [Net] 7.85
Long Term Loans And Advances 2.03
Other Non-Current Assets 48.71
TOTAL NON-CURRENT ASSETS 722.99
CURRENT ASSETS
Current Investments 17.17
Inventories 33.52
Trade Receivables 135.46
Cash And Cash Equivalents 72.83
Short Term Loans And Advances 13.43
OtherCurrentAssets 196.44
TOTAL CURRENT ASSETS 468.84
TOTAL ASSETS 1,191.83
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES, COMMITMENTS
Contingent Liabilities 35.07
CIF VALUE OF IMPORTS
Raw Materials 0
Stores, Spares And Loose Tools 0
Trade/Other Goods 0
Capital Goods 0
EXPENDITURE IN FOREIGN EXCHANGE
Expenditure In Foreign Currency 0.29
REMITTANCES IN FOREIGN CURRENCIES FOR DIVIDENDS
Dividend Remittance In Foreign Currency --
EARNINGS IN FOREIGN EXCHANGE
FOB Value Of Goods --
Other Earnings 3.62
BONUS DETAILS
Bonus Equity Share Capital 6.5
NON-CURRENT INVESTMENTS
Non-Current Investments Quoted Market Value --
Non-Current Investments Unquoted Book Value 640.44
CURRENT INVESTMENTS
Current Investments Quoted Market Value --
Current Investments Unquoted Book Value 17.17
% of 2021 Mar-20 % of 2020 Mar-19 % of 2019
12 mths 12 mths

93.16% 563.45 96.70% 438.97 94.38%

0.00% 0 0.00% 0 0.00%
93.16% 563.45 96.70% 438.97 94.38%
95.81% 576.63 98.96% 440.3 94.66%
4.19% 6.06 1.04% 24.82 5.34%
100.00% 582.68 100.00% 465.12 100.00%
0.00% 0.00% 0.00%
0.00% 0 0.00% 0 0.00%
0.00% 0 0.00% 0 0.00%
77.45% 355.59 61.03% 387.41 83.29%
-2.96% 39.5 6.78% -19.63 -4.22%
3.07% 13.89 2.38% 22.71 4.88%
0.46% 2.42 0.42% 0 0.00%
7.99% 33.13 5.69% 13.09 2.81%
6.89% 43.49 7.46% 35.09 7.54%
92.91% 488.02 83.75% 438.67 94.31%
7.09% 94.66 16.25% 26.45 5.69%
3.17% 0 0.00% 0 0.00%
10.26% 94.66 16.25% 26.45 5.69%
0.00% 0.00% 0.00%
2.79% 23.47 4.03% 6.96 1.50%
0.20% -12.83 -2.20% 0 0.00%
0.00% 0.49 0.08% -0.63 -0.14%
0.00% 0 0.00% 0 0.00%
2.59% 36.79 6.31% 6.33 1.36%
7.67% 57.87 9.93% 20.12 4.33%
7.67% 57.87 9.93% 20.12 4.33%
7.67% 57.87 9.93% 20.12 4.33%
0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
0.76% 5.72 0.98% 1.99 0.43%
0.76% 5.72 0.98% 1.99 0.43%
0.00% 0.00% 0.00%
0.00% 0 0.00% 0 0.00%
0.00% 0 0.00% 0 0.00%
0.00% 0.00% 0.00%
0.00% 0 0.00% 0 0.00%
0.00% 0 0.00% 0 0.00%
 0.00% 0.00% 0.00%
0.00% 8.09 1.39% 4.05 0.87%
0.00% 1.66 0.28% 0.83 0.18%
3.03% 20 3.43% 20 4.30%

% of 2021 Mar-20 % of2020 Mar-19 % of 2019

12 mths 12 mths

1.70% 20.23 1.67% 20.23 1.84%

1.70% 20.23 1.67% 20.23 1.84%
88.55% 1,037.17 85.46% 989.7 90.22%
88.55% 1,037.17 85.46% 989.7 90.22%
90.84% 1,057.39 87.12% 1,009.93 92.06%
0.00% 0.00% 0.00%
0.00% 0 0.00% 0 0.00%
0.00% 0 0.00% 0 0.00%
0.05% 6.86 0.57% 0 0.00%
0.00% 0 0.00% 0 0.00%
0.05% 6.86 0.57% 0 0.00%
0.00% 0.00% 0.00%
0.00% 0 0.00% 0 0.00%
8.09% 98.88 8.15% 72.11 6.57%
1.01% 50.38 4.15% 14.78 1.35%
0.01% 0.18 0.01% 0.16 0.01%
9.11% 149.44 12.31% 87.05 7.94%
100.00% 1,213.69 100.00% 1,096.98 100.00%

2.01% 53.63 4.42% 30.03 2.74%

0.00% 0 0.00% 0 0.00%
0.00% 1.79 0.15% 0.52 0.05%
0.00% 0 0.00% 0 0.00%
2.01% 55.42 4.57% 30.55 2.78%
53.74% 623.92 51.41% 486.95 44.39%
0.66% 7.24 0.60% 19.82 1.81%
0.17% 7.97 0.66% 9.4 0.86%
4.09% 50.3 4.14% 66.23 6.04%
60.66% 744.84 61.37% 612.95 55.88%
0.00% 0.00% 0.00%
 1.44% 100.46 8.28% 221.06 20.15%
2.81% 23.78 1.96% 63.28 5.77%
11.37% 124.55 10.26% 102.84 9.37%
6.11% 13.93 1.15% 15.87 1.45%
1.13% 30.82 2.54% 3.16 0.29%
16.48% 175.3 14.44% 77.81 7.09%
39.34% 468.84 38.63% 484.02 44.12%
100.00% 1,213.69 100.00% 1,096.98 100.00%
0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
2.94% 33.07 2.72% 33.95 3.09%
0.00% 0.00% 0.00%
0.00% 0 0.00% 0 0.00%
0.00% 0 0.00% 0 0.00%
0.00% 0 0.00% 0 0.00%
0.00% 0 0.00% 0 0.00%
0.00% 0.00% 0.00%
0.02% 0.48 0.04% 0.74 0.07%
0.00% 0.00% 0.00%
-- --
0.00% 0.00% 0.00%
-- --
0.30% 17.53 1.44% 13.54 1.23%
0.00% 0.00% 0.00%
0.55% 6.5 0.54% 6.5 0.59%
0.00% 0.00% 0.00%
-- --
53.74% 623.92 51.41% 486.95 44.39%
0.00% 0.00% 0.00%
-- --
1.44% 100.46 8.28% 221.06 20.15%
CASH FLOW OF BALAJI TELEFILMS (in Rs. Cr.) Mar-21 % change Mar-20 % change
12 mths 12 mths
NET PROFIT/LOSS BEFORE EXTRAORDINARY ITEMS AND TAX 23.37 -75.31% 94.66 257.88%
Net CashFlow From Operating Activities -22.58 -126.46% 85.34 360.80%
Net Cash Used In Investing Activities 97.47 -279.77% -54.22 838.06%
Net Cash Used From Financing Activities -15.57 -51.80% -32.3 561.89%
Foreign Exchange Gains / Losses 0 0
Adjustments On Amalgamation Merger Demerger Others 0 0
NET INC/DEC IN CASH AND CASH EQUIVALENTS 59.31 -1.18 -115.01%
Cash And Cash Equivalents Begin of Year 13.41 -8.15% 14.6 116.62%
Cash And Cash Equivalents End Of Year 72.72 442.28% 13.41 -8.15%
 BALAJI TELEFILMS LTD CASH FLOW STATEM

Mar-19 % change Mar-18 % change Mar-17

12 mths 12 mths 12 mths
26.45 -43.39% 46.72 1967.26% 2.26
18.52 -64.41% 52.04 254.50% 14.68
-5.78 -98.68% -437.89 2286.32% -18.35
-4.88 -101.25% 391.87 0
0 0 0
0 0 0
7.86 30.35% 6.03 -263.86% -3.68
6.74 862.86% 0.7 -84.02% 4.38
14.6 116.62% 6.74 862.86% 0.7
ASH FLOW STATEMENT
 BALAJI TELEFI

KEY FINANCIAL RATIOS OF BALAJI TELEFILMS (in Rs. Cr.) Mar-21 Mar-20 Mar-19 Mar-18 Mar-17
PER SHARE RATIOS
Basic EPS (Rs.) 2.5 5.72 1.99 1.79 3.87
Diluted EPS (Rs.) 2.5 5.72 1.99 1.79 3.87
Cash EPS (Rs.) 5.1 9 3.28 2.99 5.49
Dividend / Share(Rs.) 0.2 0.4 0.4 0.4 0.4
Revenue from Operations/Share (Rs.) 31.23 57.02 43.54 41.19 53.79
PBDIT/Share (Rs.) 5.06 12.88 3.91 6.89 1.91
PBIT/Share (Rs.) 2.46 9.6 2.62 5.51 0.3
PBT/Share (Rs.) 3.34 9.36 2.62 4.62 0.3
Net Profit/Share (Rs.) 2.5 5.72 1.99 1.61 3.87

PROFITABILITY RATIOS
Net Profit Margin (%) 8 10.03 4.57 3.91 7.19
Return on Networth / Equity (%) 2.33 5.47 1.99 1.65 5.1
Return on Capital Employed (%) 2.29 9.12 2.61 5.67 0.39
Return on Assets (%) 2.12 4.76 1.83 1.56 4.24
Total Debt/Equity (X) 0 0 0 0 0
Asset Turnover Ratio (%) 26.49 47.51 40.13 39.95 59.01

LIQUIDITY RATIOS
Current Ratio (X) 4.32 3.14 5.56 9.31 2.94
Quick Ratio (X) 4.01 2.98 4.83 8.16 2.15
Inventory Turnover Ratio (X) 9.42 24.25 6.96 6.08 4.44
Earnings Retention Ratio (%) 0 86.02 79.9 75.19 0

VALUATION RATIOS
EV/Net Operating Revenue (X) 1.6 0.64 1.85 3.14 1.74
EV/EBITDA (X) 9.88 2.84 20.56 18.77 48.95
Retention Ratios (%) 0 86.01 79.89 75.18 0
Price/Net Operating Revenue 1.83 0.67 1.88 3.16 1.77
Earnings Yield 0.04 0.15 0.02 0.01 0.04
BALAJI TELEFILMS RATIO ANALYSIS
PROFIT & LOSS ACCOUNT OF CREATIVE EYE (in Rs. Cr.) Mar-21
12 mths
INCOME
REVENUE FROM OPERATIONS [GROSS] 6.13
Less: Excise/Sevice Tax/Other Levies 0
REVENUE FROM OPERATIONS [NET] 6.13
TOTAL OPERATING REVENUES 6.13
Other Income 0.95
TOTAL REVENUE 7.08
EXPENSES
Cost Of Materials Consumed 0
Purchase Of Stock-In Trade 0
Operating And Direct Expenses 2.28
Changes In Inventories Of FG,WIP And Stock-In Trade -2.14
Employee Benefit Expenses 1.76
Finance Costs 0.46
Depreciation And Amortisation Expenses 0.11
Other Expenses 4.88
TOTAL EXPENSES 7.35
PROFIT/LOSS BEFORE EXCEPTIONAL, EXTRAORDINARY ITEMS AND TAX -0.27
Exceptional Items 0
PROFIT/LOSS BEFORE TAX -0.27
TAX EXPENSES-CONTINUED OPERATIONS
Current Tax 0
Less: MAT Credit Entitlement 0
Deferred Tax 0
Tax For Earlier Years 0
TOTAL TAX EXPENSES 0
PROFIT/LOSS AFTER TAX AND BEFORE EXTRAORDINARY ITEMS -0.27
PROFIT/LOSS FROM CONTINUING OPERATIONS -0.27
PROFIT/LOSS FOR THE PERIOD -0.27
OTHER ADDITIONAL INFORMATION
EARNINGS PER SHARE
Basic EPS (Rs.) -0.14
Diluted EPS (Rs.) -0.14
VALUE OF IMPORTED AND INDIGENIOUS RAW MATERIALS STORES, SPARES AND LOOSE TOOLS
Imported Raw Materials 0
Indigenous Raw Materials 0
STORES, SPARES AND LOOSE TOOLS
Imported Stores And Spares 0
Indigenous Stores And Spares 0
DIVIDEND AND DIVIDEND PERCENTAGE
Equity Share Dividend 0
Tax On Dividend 0
Equity Dividend Rate (%) 0

BALANCE SHEET OF CREATIVE EYE (in Rs. Cr.) Mar-21

12 mths
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 10.03
TOTAL SHARE CAPITAL 10.03
Reserves and Surplus 13.78
TOTAL RESERVES AND SURPLUS 13.78
TOTAL SHAREHOLDERS FUNDS 23.81
NON-CURRENT LIABILITIES
Long Term Borrowings 0
Deferred Tax Liabilities [Net] 0
Other Long Term Liabilities 0
Long Term Provisions 0.41
TOTAL NON-CURRENT LIABILITIES 0.41
CURRENT LIABILITIES
Short Term Borrowings 5.1
Trade Payables 3.7
Other Current Liabilities 0.61
Short Term Provisions 0.07
TOTAL CURRENT LIABILITIES 9.47
TOTAL CAPITAL AND LIABILITIES 33.68
ASSETS
NON-CURRENT ASSETS
Tangible Assets 1.26
Intangible Assets 0
Capital Work-In-Progress 0
Other Assets 0.05
FIXED ASSETS 1.31
Non-Current Investments 0.94
Deferred Tax Assets [Net] 0
Long Term Loans And Advances 0
Other Non-Current Assets 1.02
TOTAL NON-CURRENT ASSETS 3.27
CURRENT ASSETS
Current Investments 0
Inventories 13.96
Trade Receivables 0.1
Cash And Cash Equivalents 12.37
Short Term Loans And Advances 0.13
OtherCurrentAssets 3.85
TOTAL CURRENT ASSETS 30.41
TOTAL ASSETS 33.68
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES, COMMITMENTS
Contingent Liabilities 14.11
CIF VALUE OF IMPORTS
Raw Materials 0
Stores, Spares And Loose Tools 0
Trade/Other Goods 0
Capital Goods 0
EXPENDITURE IN FOREIGN EXCHANGE
Expenditure In Foreign Currency 0
REMITTANCES IN FOREIGN CURRENCIES FOR DIVIDENDS
Dividend Remittance In Foreign Currency --
EARNINGS IN FOREIGN EXCHANGE
FOB Value Of Goods --
Other Earnings --
BONUS DETAILS
Bonus Equity Share Capital 4.67
NON-CURRENT INVESTMENTS
Non-Current Investments Quoted Market Value --
Non-Current Investments Unquoted Book Value 0.01
 CREATIVE EYE T

Base yr 2017 Mar-20 Base yr 2017 Mar-19 Base yr 2017 Mar-18 Base yr 2017 Mar-17
12 mths 12 mths 12 mths 12 mths

-64.61% 18.11 4.56% 28.93 67.03% 7.66 -55.77% 17.32

0
-64.61% 18.11 4.56% 28.93 67.03% 7.66 -55.77% 17.32
-64.61% 18.11 4.56% 28.93 67.03% 7.66 -55.77% 17.32
-72.46% 0.87 -74.78% 0.9 -73.91% 0.97 -71.88% 3.45
-65.91% 18.98 -8.62% 29.82 43.57% 8.64 -58.40% 20.77

0
0
-86.09% 16.11 -1.71% 28.17 71.87% 8.49 -48.20% 16.39
1.49 1.34 0 0
36.43% 1.82 41.09% 1.67 29.46% 1.71 32.56% 1.29
4.55% 0.43 -2.27% 0.66 50.00% 0.24 -45.45% 0.44
-75.56% 0.16 -64.44% 0.22 -51.11% 0.31 -31.11% 0.45
193.98% 3.48 109.64% 2.72 63.86% 2.46 48.19% 1.66
-63.69% 23.48 16.01% 34.79 71.89% 13.21 -34.73% 20.24
-150.94% -4.5 -949.06% -4.97 -1037.74% -4.57 -962.26% 0.53
0
-150.94% -4.5 -949.06% -4.97 -1037.74% -4.57 -962.26% 0.53

0
0
-100.00% 0 -100.00% 0 -100.00% -0.17 1600.00% -0.01
-100.00% 0 -100.00% 0 -100.00% 0.02 100.00% 0.01
0 0 -0.14 0
-150.94% -4.5 -949.06% -4.97 -1037.74% -4.43 -935.85% 0.53
-150.94% -4.5 -949.06% -4.97 -1037.74% -4.43 -935.85% 0.53
-150.94% -4.5 -949.06% -4.97 -1037.74% -4.43 -935.85% 0.53

-153.85% -2.24 -961.54% -2.48 -1053.85% -2.15 -926.92% 0.26

-153.85% -2.24 -961.54% -2.48 -1053.85% -2.15 -926.92% 0.26

0 0 0 0
0 0 0 0

0 0 0 0
 0 0 0 0

0 0 0 0
0 0 0 0
0 0 0 0

Base yr 2017 Mar-20 Base yr 2017 Mar-19 Base yr 2017 Mar-18 Base yr 2017 Mar-17
12 mths 12 mths 12 mths 12 mths

0 10.03 0 10.03 0 10.03 0 10.03

0 10.03 0 10.03 0 10.03 0 10.03
-0.50126674 13.71 -0.50380022 18.44 -0.33260948 23.31 -0.15635179 27.63
-0.50126674 13.71 -0.50380022 18.44 -0.33260948 23.31 -0.15635179 27.63
-0.36776421 23.74 -0.36962294 28.47 -0.24402549 33.34 -0.11471057 37.66

0
-1 0 -1 0 -1 0 -1 0.17
0
0.782608696 0.39 0.695652174 0.32 0.391304348 0.29 0.260869565 0.23
0.025 0.39 -0.025 0.32 -0.2 0.29 -0.275 0.4

9.2 4.72 8.44 5.31 9.62 4.5 8 0.5

-0.11483254 6.17 0.476076555 10.14 1.425837321 4.98 0.19138756 4.18
0.089285714 0.65 0.160714286 1.16 1.071428571 0.48 -0.14285714 0.56
-0.22222222 0.1 0.111111111 0.1 0.111111111 0.1 0.111111111 0.09
0.780075188 11.65 1.189849624 16.71 2.140977444 10.06 0.890977444 5.32
-0.22360535 35.77 -0.17542646 45.51 0.049100968 43.69 0.00714615 43.38

-0.38235294 1.38 -0.32352941 1.53 -0.25 1.75 -0.14215686 2.04

0
0
0 0.05 0 0.05 0 0.05 0 0.05
-0.37320574 1.42 -0.32057416 1.58 -0.24401914 1.8 -0.13875598 2.09
0.402985075 0.62 -0.07462687 0.81 0.208955224 0.72 0.074626866 0.67
0
0
0.259259259 1.8 1.222222222 1.5 0.851851852 1.09 0.345679012 0.81
-0.08403361 3.84 0.075630252 3.89 0.089635854 3.61 0.011204482 3.57
 0
0.351403679 11.82 0.144240077 13.31 0.288480155 14.65 0.418199419 10.33
-0.99250936 3.93 -0.70561798 12.17 -0.08838951 8.17 -0.38801498 13.35
0.02231405 12.22 0.009917355 12.17 0.005785124 12.09 -0.00082645 12.1
-0.23529412 0.11 -0.35294118 0.24 0.411764706 0.31 0.823529412 0.17
0 3.86 0.002597403 3.73 -0.03116883 4.86 0.262337662 3.85
-0.23612158 31.93 -0.19794022 41.62 0.045465963 40.07 0.006531022 39.81
-0.22360535 35.77 -0.17542646 45.51 0.049100968 43.69 0.00714615 43.38

0 14.11 0 14.11 0 14.11 0 14.11

0
0
0
0

--

--
--

0 4.67 0 4.67 0 4.67 0 4.67

--
0 0.01 0 0.01 0 0.01 0 0.01
CREATIVE EYE TREND ANALYSIS
PROFIT & LOSS ACCOUNT OF BALAJI TELEFILMS (in Rs. Cr.) Mar-21
12 mths
INCOME
REVENUE FROM OPERATIONS [GROSS] 307.04
Less: Excise/Sevice Tax/Other Levies 0
REVENUE FROM OPERATIONS [NET] 307.04
TOTAL OPERATING REVENUES 315.78
Other Income 13.81
TOTAL REVENUE 329.6
EXPENSES
Cost Of Materials Consumed 0
Purchase Of Stock-In Trade 0
Operating And Direct Expenses 255.27
Changes In Inventories Of FG,WIP And Stock-In Trade -9.74
Employee Benefit Expenses 10.13
Finance Costs 1.52
Depreciation And Amortisation Expenses 26.33
Other Expenses 22.72
TOTAL EXPENSES 306.22
PROFIT/LOSS BEFORE EXCEPTIONAL, EXTRAORDINARY ITEMS AND TAX 23.37
Exceptional Items 10.44
PROFIT/LOSS BEFORE TAX 33.82
TAX EXPENSES-CONTINUED OPERATIONS
Current Tax 9.19
Less: MAT Credit Entitlement 0.65
Deferred Tax 0
Tax For Earlier Years 0
TOTAL TAX EXPENSES 8.54
PROFIT/LOSS AFTER TAX AND BEFORE EXTRAORDINARY ITEMS 25.28
PROFIT/LOSS FROM CONTINUING OPERATIONS 25.28
PROFIT/LOSS FOR THE PERIOD 25.28
OTHER ADDITIONAL INFORMATION
EARNINGS PER SHARE
Basic EPS (Rs.) 2.5
Diluted EPS (Rs.) 2.5
VALUE OF IMPORTED AND INDIGENIOUS RAW MATERIALS STORES, SPARES AND LOOSE TOOLS
Imported Raw Materials 0
Indigenous Raw Materials 0
STORES, SPARES AND LOOSE TOOLS
Imported Stores And Spares 0
Indigenous Stores And Spares 0
DIVIDEND AND DIVIDEND PERCENTAGE
Equity Share Dividend 0
Tax On Dividend 0
Equity Dividend Rate (%) 10

BALANCE SHEET OF BALAJI TELEFILMS (in Rs. Cr.) Mar-21

12 mths
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 20.23
TOTAL SHARE CAPITAL 20.23
Reserves and Surplus 1,055.32
TOTAL RESERVES AND SURPLUS 1,055.32
TOTAL SHAREHOLDERS FUNDS 1,082.66
NON-CURRENT LIABILITIES
Long Term Borrowings 0
Deferred Tax Liabilities [Net] 0
Other Long Term Liabilities 0.64
Long Term Provisions 0
TOTAL NON-CURRENT LIABILITIES 0.64
CURRENT LIABILITIES
Short Term Borrowings 0
Trade Payables 96.4
Other Current Liabilities 12.02
Short Term Provisions 0.1
TOTAL CURRENT LIABILITIES 108.52
TOTAL CAPITAL AND LIABILITIES 1,191.83
ASSETS
NON-CURRENT ASSETS
Tangible Assets 23.96
Intangible Assets 0
Capital Work-In-Progress 0
Other Assets 0
FIXED ASSETS 23.96
Non-Current Investments 640.44
Deferred Tax Assets [Net] 7.85
Long Term Loans And Advances 2.03
Other Non-Current Assets 48.71
TOTAL NON-CURRENT ASSETS 722.99
CURRENT ASSETS
Current Investments 17.17
Inventories 33.52
Trade Receivables 135.46
Cash And Cash Equivalents 72.83
Short Term Loans And Advances 13.43
OtherCurrentAssets 196.44
TOTAL CURRENT ASSETS 468.84
TOTAL ASSETS 1,191.83
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES, COMMITMENTS
Contingent Liabilities 35.07
CIF VALUE OF IMPORTS
Raw Materials 0
Stores, Spares And Loose Tools 0
Trade/Other Goods 0
Capital Goods 0
EXPENDITURE IN FOREIGN EXCHANGE
Expenditure In Foreign Currency 0.29
REMITTANCES IN FOREIGN CURRENCIES FOR DIVIDENDS
Dividend Remittance In Foreign Currency --
EARNINGS IN FOREIGN EXCHANGE
FOB Value Of Goods --
Other Earnings 3.62
BONUS DETAILS
Bonus Equity Share Capital 6.5
NON-CURRENT INVESTMENTS
Non-Current Investments Quoted Market Value --
Non-Current Investments Unquoted Book Value 640.44
CURRENT INVESTMENTS
Current Investments Quoted Market Value --
Current Investments Unquoted Book Value 17.17
Base yr 2017 Mar-20 Base yr 2017 Mar-19 Base yr 2017 Mar-18 Base yr 2017 Mar-17
12 mths 12 mths 12 mths 12 mths

-24.59% 563.45 38.39% 438.97 7.82% 415.63 2.08% 407.15

0 0 0 0
-24.59% 563.45 38.39% 438.97 7.82% 415.63 2.08% 407.15
-22.69% 576.63 41.17% 440.3 7.80% 416.59 1.99% 408.46
17.53% 6.06 -48.43% 24.82 111.23% 16.59 41.19% 11.75
-21.56% 582.68 38.66% 465.12 10.69% 433.18 3.09% 420.21

0 0 0 0
0 0 0 0
-14.92% 355.59 18.51% 387.41 29.12% 291.58 -2.82% 300.04
-139.43% 39.5 59.92% -19.63 -179.47% 23.5 -4.86% 24.7
-45.30% 13.89 -25.00% 22.71 22.62% 15.96 -13.82% 18.52
2.42 0 0 0
114.59% 33.13 170.01% 13.09 6.68% 13.9 13.28% 12.27
-63.61% 43.49 -30.34% 35.09 -43.79% 32.48 -47.97% 62.43
-26.73% 488.02 16.77% 438.67 4.96% 377.41 -9.70% 417.95
934.07% 94.66 4088.50% 26.45 1070.35% 55.77 2367.70% 2.26
0 0 -9.05 0
1396.46% 94.66 4088.50% 26.45 1070.35% 46.72 1967.26% 2.26

758.88% 23.47 2093.46% 6.96 550.47% 13.09 1123.36% 1.07

-12.83 0 0 0
-100.00% 0.49 -101.76% -0.63 -97.73% 10.23 -136.80% -27.8
-100.00% 0 -100.00% 0 -100.00% 7.09 -1917.95% -0.39
-131.49% 36.79 -235.66% 6.33 -123.34% 30.42 -212.17% -27.12
-13.96% 57.87 96.97% 20.12 -31.52% 16.3 -44.52% 29.38
-13.96% 57.87 96.97% 20.12 -31.52% 16.3 -44.52% 29.38
-13.96% 57.87 96.97% 20.12 -31.52% 16.3 -44.52% 29.38

-35.40% 5.72 47.80% 1.99 -48.58% 1.79 -53.75% 3.87

-35.40% 5.72 47.80% 1.99 -48.58% 1.79 -53.75% 3.87

0 0 0 0
0 0 0 0

0 0 0 0
 0 0 0 0

8.09 4.05 4.05 0

1.66 0.83 0.82 0
-50.00% 20 0.00% 20 0.00% 20 0.00% 20

Base yr 2017 Mar-20 Base yr 2017 Mar-19 Base yr 2017 Mar-18 Base yr 2017 Mar-17
12 mths 12 mths 12 mths 12 mths

33.18% 20.23 33.18% 20.23 33.18% 20.23 33.18% 15.19

33.18% 20.23 33.18% 20.23 33.18% 20.23 33.18% 15.19
88.46% 1,037.17 85.22% 989.7 76.74% 963.08 71.98% 559.98
88.46% 1,037.17 85.22% 989.7 76.74% 963.08 71.98% 559.98
88.23% 1,057.39 83.84% 1,009.93 75.59% 983.31 70.96% 575.17

0
0
0
0
0

0
43.79% 98.88 47.49% 72.11 7.56% 42.68 -36.34% 67.04
-75.94% 50.38 0.84% 14.78 -70.42% 16.68 -66.61% 49.96
#DIV/0! 0.18 #DIV/0! 0.16 #DIV/0! 0 #DIV/0! 0
-7.25% 149.44 27.73% 87.05 -25.60% 59.36 -49.26% 117
72.19% 1,213.69 75.35% 1,096.98 58.48% 1,042.67 50.64% 692.17

-28.46% 53.63 60.14% 30.03 -10.33% 30.23 -9.73% 33.49

0
-100.00% 1.79 -47.35% 0.52 -84.71% 2.27 -33.24% 3.4
0
-35.05% 55.42 50.23% 30.55 -17.19% 32.49 -11.93% 36.89
222.30% 623.92 213.99% 486.95 145.06% 345.87 74.06% 198.71
-73.72% 7.24 -75.76% 19.82 -33.65% 19.64 -34.25% 29.87
-74.66% 7.97 -0.50% 9.4 17.35% 8.94 11.61% 8.01
-34.73% 50.3 -32.60% 66.23 -11.26% 82.95 11.15% 74.63
107.68% 744.84 113.96% 612.95 76.07% 489.89 40.72% 348.12
 -66.60% 100.46 95.41% 221.06 329.99% 341.9 565.05% 51.41
-63.59% 23.78 -74.17% 63.28 -31.25% 68.56 -25.52% 92.05
35.85% 124.55 24.91% 102.84 3.14% 82.98 -16.78% 99.71
590.99% 13.93 32.16% 15.87 50.57% 10.4 -1.33% 10.54
337.46% 30.82 903.91% 3.16 2.93% 9.1 196.42% 3.07
125.09% 175.3 100.87% 77.81 -10.84% 39.83 -54.36% 87.27
36.27% 468.84 36.27% 484.02 40.68% 552.78 60.67% 344.05
72.19% 1,213.69 75.35% 1,096.98 58.48% 1,042.67 50.64% 692.17

33.07 33.95 33.86 0

0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0

-94.25% 0.48 -90.48% 0.74 -85.32% 2.73 -45.83% 5.04

-- -- -- --

-- -- -- --
4425.00% 17.53 21812.50% 13.54 16825.00% 6.74 8325.00% 0.08

0.00% 6.5 0.00% 6.5 0.00% 6.5 0.00% 6.5

-- --
222.30% 623.92 213.99% 486.95 145.06% 345.87 74.06% 198.71

-- --
-66.60% 100.46 95.41% 221.06 329.99% 341.9 565.05% 51.41
TREND ANALYSIS BALAJI TELEFILMS