historical finanacial statement -NINAAD MOTORS LTD

Years Mar/20 Mar/21 Mar/22

£ Income Statement
sales GBP 261,068 GBP 249,795 GBP 278,454
growth - -4.32% 11.47%

COGS GBP 210,376 GBP 195,326 GBP 223,300

COGS % of sales 80.58% 78.19% 80.19%

gross profit GBP 50,692 GBP 54,469 GBP 55,154

gross margin 19.42% 21.81% 19.81%

sgna GBP 32,705 GBP 22,181 GBP 30,434

sgna %of sales 12.53% 8.88% 10.93%

Ebitda GBP 17,987 GBP 32,287 GBP 24,720

ebitda margin 6.89% 12.93% 8.88%

interest GBP 7,243 GBP 8,097 GBP 9,312

interest % of sales 2.77% 3.24% 3.34%

depriciation GBP 21,425 GBP 23,547 GBP 24,836

depriciation as perce 8.21% 9.43% 8.92%

profit before tax -GBP 10,682 GBP 644 -GBP 9,427

pbt margin -4.09% 0.26% -3.39%

taxes GBP 395 GBP 2,542 GBP 4,231

tax as % of sales 0.15% 1.02% 1.52%

net profit -GBP 11,077 -GBP 1,898 -GBP 13,659

net profit margin s -0.76% -4.91%
 Mar/23 Mar/24 LTM LTM check
100
20
GBP 345,967 GBP 437,928 GBP 437,928 GBP 376,268 ₹ 10
24.25% 26.581% ₹ 70

GBP 274,404 GBP 334,552

79.31% 76.39%

GBP 71,563 GBP 103,376

20.69% 23.61%

GBP 39,748 GBP 43,838

11.49% 10.01%

GBP 31,816 GBP 59,538

9.20% 13.60%

GBP 10,225 GBP 9,986

2.96% 2.28%

GBP 24,860 GBP 27,270

7.19% 6.23%

-GBP 3,270 GBP 22,282

-0.95% 5.09%

GBP 704 -GBP 3,852

0.20% -0.88%

-GBP 3,974 GBP 26,134

-1.15% 5.97%
100 ₹ 5,678
20
₹ 80 ₹ 90

₹ 70
historical financial statement NINAAD MOTORS LTD

INCOME STATEMENT Mar/21 Mar/22 Mar/23

SALES ₹ 249,794.8 ₹ 278,453.6 ₹ 345,967.0

SALES GROWTH 10.29% 19.51%

COGS ₹ 195,326.0 ₹ 223,300.0 ₹ 274,403.6

COGS PERCENTAGE % 78.19% 80.19% 79.31%

GROSS profit ₹ 54,468.7 ₹ 55,153.6 ₹ 71,563.3

GROSS margin 21.81% 19.81% 20.69%

SG&A ₹ 22,181.3 ₹ 30,433.5 ₹ 39,747.5

SG&A % OF SALES 8.88% 10.93% 11.49%

EBITDA ₹ 32,287.4 ₹ 24,720.1 ₹ 31,815.8

EBITDA MARGIN 12.93% 8.88% 9.20%

DEPRICIATION ₹ 23,546.7 ₹ 24,835.7 ₹ 24,860.4

DEPRICIATION %SALES 9.43% 8.92% 7.19%

INTEREST ₹ 8,097.2 ₹ 9,311.9 ₹ 10,225.5

INTEREST % SALES 3.24% 3.34% 2.96%

EBT ₹ 643.5 ₹ 9,427.5 ₹ 3,270.0

EBT as percent of sales 0.26% -3.39% -0.95%

tax ₹ 2,541.9 ₹ 4,231.3 ₹ 704.1

tax% 7.87% 17.12% 2.21%

Net profit ₹ 1,898.3 ₹ 13,658.7 ₹ 3,974.1

Net margin -0.76% -4.91% -1.15%

Adjusted equity shares 332.03 332.07 332.13

Earnings per share ₹ 5.72 ₹ 41.13 ₹ 11.97
EPS growth 86.10% -243.76%

Dividend ₹ 0.0 ₹ 0.0 ₹ 766.0

Dividend per Share ₹ 0.0 ₹ 0.0 ₹ 2.3

Divident payout ratio 0.00% 0.00% -19.28%

Retained earnings ₹ 5.7 ₹ 41.1 ₹ 14.3

Retained earnings ratio 100.00% 100.00% 119.28%

BALANCE SHEEET Mar/21 Mar/22 Mar/23

LIABLILITIES
Equity Share Capital ₹ 765.81 ₹ 765.88 ₹ 766.02
Reserves ₹ 54,480.91 ₹ 43,795.36 ₹ 44,555.77
Borrowings ₹ 142,130.57 ₹ 146,449.03 ₹ 134,113.44
Other Liabilities ₹ 144,192.62 ₹ 138,051.22 ₹ 155,239.20
Total ₹ 341,569.91 ₹ 329,061.49 ₹ 334,674.43

CURRENT ASSETS
Net Block ₹ 138,707.61 ₹ 138,855.45 ₹ 132,079.76
Capital Work in Progress ₹ 20,963.93 ₹ 10,251.09 ₹ 14,274.50
Investments ₹ 24,620.28 ₹ 29,379.53 ₹ 26,379.16
Other Assets ₹ 61,717.96 ₹ 62,223.77 ₹ 68,432.09
Total ₹ 246,009.78 ₹ 240,709.84 ₹ 241,165.51

LONG TERM ASSETS

Receivables ₹ 12,679.08 ₹ 12,442.12 ₹ 15,737.97
Inventory ₹ 36,088.59 ₹ 35,240.34 ₹ 40,755.39
Cash & Bank ₹ 46,792.46 ₹ 40,669.19 ₹ 37,015.56
Total ₹ 95,560.13 ₹ 88,351.65 ₹ 93,508.92

TOTAL ASSETS ₹ 341,569.91 ₹ 329,061.49 ₹ 334,674.43

CHECK MATCH MATCH MATCH

QC MATCH MATCH MATCH
Statement of cash flows Mar/21 Mar/22 Mar/23

Profit from operations ₹ 31,198.00 ₹ 26,943.00 ₹ 41,694.00

Receivables ₹ 5,505.00 ₹ 185.00 ₹ 2,213.00
Inventory ₹ 3,814.00 ₹ 472.00 ₹ 5,665.00
Payables ₹ 5,748.00 ₹ 7,012.00 ₹ 6,945.00
Loans Advances ₹ 0.00 ₹ 0.00 ₹ 0.00
Other WC items ₹ 4,150.00 ₹ 4,396.00 ₹ 2,194.00
Working capital changes ₹ 93.00 ₹ 10,750.00 ₹ 3,127.00
Direct taxes ₹ 2,105.00 ₹ 1,910.00 ₹ 3,179.00
CASH FLOW FROM OPERATIONS ₹ 28,907.00 ₹ 3,532.00 ₹ 32,261.00

Fixed assets purchased ₹ 20,205.00 ₹ 15,168.00 ₹ 19,230.00

Fixed assets sold ₹ 351.00 ₹ 230.00 ₹ 285.00
Investments purchased ₹ 7,530.00 ₹ 3,008.00 ₹ 50.00
Investments sold ₹ 226.00 ₹ 104.00 ₹ 6,895.00
Interest received ₹ 428.00 ₹ 653.00 ₹ 973.00
Dividends received ₹ 18.00 ₹ 32.00 ₹ 46.00
Investment in group cos ₹ 10.00 ₹ 0.00 ₹ 0.00
Redemp n Canc of Shares ₹ 0.00 ₹ 0.00 ₹ 19.00
Acquisition of companies ₹ 0.00 ₹ 98.00 ₹ 0.00
Inter corporate deposits ₹ 0.00 ₹ 0.00 ₹ 0.00
Other investing items ₹ 1,051.00 ₹ 12,813.00 ₹ 4,357.00
CASH FLOW FROM INVESTING ₹ 25,671.00 ₹ 4,442.00 ₹ 15,419.00

Proceeds from shares ₹ 2,603.00 ₹ 19.00 ₹ 20.00

Redemption of debentures ₹ 0.00 ₹ 0.00 ₹ 0.00
Proceeds from borrowings ₹ 46,641.00 ₹ 46,578.00 ₹ 43,934.00
Repayment of borrowings ₹ 29,709.00 ₹ 42,816.00 ₹ 62,557.00
Interest paid fin ₹ 8,123.00 ₹ 9,251.00 ₹ 9,336.00
Dividends paid ₹ 30.00 ₹ 100.00 ₹ 141.00
Financial liabilities ₹ 1,477.00 ₹ 1,559.00 ₹ 1,517.00
Other financing items ₹ 0.00 ₹ 3,750.00 ₹ 3,355.00
CASH FLOW FROM FINANCING ₹ 9,905.00 ₹ 3,379.00 ₹ 26,242.00

NET CASH FLOW ₹ 13,141.00 ₹ 4,289.00 ₹ 9,400.00

 Mar/24 LTM JUNE 23

₹ 437,927.8 ₹ 376,268.4
21.00%

₹ 334,551.8
76.39%

₹ 103,376.0 business model

23.61%

₹ 43,837.6
10.01%

₹ 59,538.3 operational efficiency

13.60%

₹ 27,270.1
6.23%

₹ 9,985.8
2.28%

₹ 22,282.5 asset structre and financing

5.09%

₹ 3,851.6
-6.47%

₹ 26,134.1 taxation and external factors

5.97%

332.37
 ₹ 78.63
115.22% #DIV/0!

₹ 4,675.7

₹ 14.1
17.89%

₹ 64.6
82.11%

Mar/24 Dec/99

₹ 766.50 ₹ 0.00
₹ 84,151.52 ₹ 0.00
₹ 107,262.50
₹ 177,340.09
₹ 369,520.61

₹ 121,285.46 ₹ 0.00
₹ 35,698.43
₹ 22,971.07
₹ 79,018.86
₹ 258,973.82

₹ 16,951.81
₹ 47,788.29
₹ 45,806.69
₹ 110,546.79

₹ 369,520.61

MATCH
MATCH
 Mar/24

₹ 65,106.00
₹ 1,875.00
₹ 7,265.00
₹ 13,706.00
₹ 0.00
₹ 2,760.00
₹ 7,325.00
₹ 4,516.00
₹ 75,241.00

₹ 31,414.00
₹ 231.00
₹ 74.00
₹ 10,820.00
₹ 2,493.00
₹ 47.00
₹ 150.00
₹ 108.00
₹ 0.00
₹ 24.00
₹ 4,817.00
₹ 22,780.00

₹ 82.00
₹ 0.00
₹ 18,747.00
₹ 47,332.00
₹ 9,332.00
₹ 1,059.00
₹ 1,924.00
₹ 3,812.00
₹ 37,006.00

₹ 15,455.00
 Mar-21 Mar-22 Mar-23 Mar-24

Cash from Operating Activity - 29,001 14,283 35,388 67,915

Profit from operations 31,198 26,943 41,694 65,106
Receivables -5,505 185 -2,213 -1,875
Inventory 3,814 472 -5,665 -7,265
Payables 5,748 -7,012 6,945 13,706
Loans Advances 0 0 0 0
Other WC items -4,150 -4,396 -2,194 2,760
Working capital changes -93 -10,750 -3,127 7,325
Direct taxes -2,105 -1,910 -3,179 -4,516

Cash from Investing Activity - -25,672 -4,444 -15,417 -22,782

Fixed assets purchased -20,205 -15,168 -19,230 -31,414
Fixed assets sold 351 230 285 231
Investments purchased -7,530 -3,008 -50 -74
Investments sold 226 104 6,895 10,820
Interest received 428 653 973 2,493
Dividends received 18 32 46 47
Investment in group cos -10 0 0 -150
Redemp n Canc of Shares 0 0 19 108
Acquisition of companies 0 -98 0 0
Inter corporate deposits 0 0 0 -24
Other investing items 1,051 12,813 -4,357 -4,817

Cash from Financing Activity - 9,904 -3,380 -26,243 -37,006

Proceeds from shares 2,603 19 20 82
Redemption of debentures 0 0 0 0
Proceeds from borrowings 46,641 46,578 43,934 18,747
Repayment of borrowings -29,709 -42,816 -62,557 -47,332
Interest paid fin -8,123 -9,251 -9,336 -9,332
Dividends paid -30 -100 -141 -1,059
Financial liabilities -1,477 -1,559 -1,517 -1,924
Other financing items 0 3,750 3,355 3,812
Net Cash Flow 13,232 6,459 -6,272 8,128
Ratios
COMPANY NAME NINAAD MOTORS LTD
LATEST VERSION 2.10 PLEAS
CURRENT VERSION 2.10

META
Number of shares 366.34
Face Value 2
Current Price 978.25
Market Capitalization 358373
206,186.23

PROFIT & LOSS

Report Date Mar-15 Mar-16 Mar-17 Mar-18
Sales 263158.98 273045.6 269692.51 291550.48
Raw Material Cost 163250.36 166134.01 173294.08 187896.58
Change in Inventory 3330.35 2750.99 7399.92 2046.58
Power and Fuel 1121.75 1143.63 1159.82 1308.08
Other Mfr. Exp 16173.17 12101.53 10067.37 10971.66
Employee Cost 25641.95 28880.89 28332.89 30300.09
Selling and admin 23603.01 21991.9 30039.38 31004.58
Other Expenses -2539.56 7149.38 4610.2 658.39
Other Income 714.03 -2669.62 1869.1 5932.73
Depreciation 13388.63 16710.78 17904.99 21553.59
Interest 4861.49 4889.08 4238.01 4681.79
Profit before tax 21702.56 14125.77 9314.79 11155.03
Tax 7642.91 3025.05 3251.23 4341.93
Net profit 13986.29 11579.31 7454.36 8988.91
Dividend Amount 67.92

Quarters

BALANCE SHEET
Report Date Mar-15 Mar-16 Mar-17 Mar-18
Equity Share Capital 643.78 679.18 679.22 679.22
Reserves 55618.14 78273.23 57382.67 94748.69
Borrowings 73610.39 69359.96 78603.98 88950.47
Other Liabilities 107442.48 114871.75 135914.49 142813.43
Total 237314.79 263184.12 272580.36 327191.81
Net Block 88479.49 107231.76 95944.08 121413.86
Capital Work in Progress 28640.09 25918.94 33698.84 40033.5
Investments 15336.74 23767.02 20337.92 20812.75
Other Assets 104858.47 106266.4 122599.52 144931.7
Total 237314.79 263184.12 272580.36 327191.81
Receivables 12579.2 13570.91 14075.55 19893.3
Inventory 29272.34 32655.73 35085.31 42137.63
Cash & Bank 32115.76 30460.4 36077.88 34613.91
No. of Equity Shares 3218930067 3395930306 3396100719 3396100719
New Bonus Shares
Face value 2 2 2 2

CASH FLOW:
Report Date Mar-15 Mar-16 Mar-17 Mar-18
Cash from Operating Activity 35531.26 37899.54 30199.25 23857.42
Cash from Investing Activity -36232.35 -36693.9 -39571.4 -25139.14
Cash from Financing Activity 5201.44 -3795.12 6205.3 2011.71
Net Cash Flow 4500.35 -2589.48 -3166.85 729.99

PRICE: 544.37 386.6 465.85 326.85

DERIVED:
Adjusted Equity Shares in Cr 288.74 288.72 288.73 288.73
 PLEASE DO NOT MAKE ANY CHANGES TO THIS SHEET

Mar-19 Mar-20 Mar-21 Mar-22 Mar-23 Mar-24

301938.4 261067.97 249794.75 278453.62 345966.97 437927.77
194267.91 164899.82 153607.36 179295.33 231251.26 274321.23
-2053.28 -2231.19 -4684.16 -1590.49 4781.62 1565.53
1585.93 1264.95 1112.87 2178.29 2513.33 2195.12
11694.54 11541.51 8273.17 9427.38 11765.97 17114.33
33243.87 30438.6 27648.48 30808.52 33654.7 42486.64
32719.8 29248.32 23015.79 29205.4 34839.19 42765.33
1708.74 3456.51 -834.51 1228.12 4908.34 1072.31
-26686.25 101.71 -11117.83 2424.05 6663.97 5672.66
23590.63 21425.43 23546.71 24835.69 24860.36 27270.13
5758.6 7243.33 8097.17 9311.86 10225.48 9985.76
-31371.15 -10579.98 -10474.28 -7003.41 3393.93 27955.11
-2437.45 395.25 2541.86 4231.29 704.06 -3851.64
-28826.23 -12070.85 -13451.39 -11441.47 2414.29 31399.09
766.02 4675.65

Mar-19 Mar-20 Mar-21 Mar-22 Mar-23 Mar-24

679.22 719.54 765.81 765.88 766.02 766.5
59500.34 61491.49 54480.91 43795.36 44555.77 84151.52
 106175.34 124787.64 142130.57 146449.03 134113.44 107262.5
139348.59 133180.72 144192.62 138051.22 155239.2 177340.09
305703.49 320179.39 341569.91 329061.49 334674.43 369520.61
111234.47 127107.14 138707.61 138855.45 132079.76 121285.46
31883.84 35622.29 20963.93 10251.09 14274.5 35698.43
15770.72 16308.48 24620.28 29379.53 26379.16 22971.07
146814.46 141141.48 157278.09 150575.42 161941.01 189565.65
305703.49 320179.39 341569.91 329061.49 334674.43 369520.61
18996.17 11172.69 12679.08 12442.12 15737.97 16951.81
39013.73 37456.88 36088.59 35240.34 40755.39 47788.29
32648.82 33726.97 46792.46 40669.19 37015.56 45806.69
3396100719 3597726185 3829060661 3829414903 3830097221 3832491897

2 2 2 2 2 2

Mar-19 Mar-20 Mar-21 Mar-22 Mar-23 Mar-24

18890.75 26632.94 29000.51 14282.83 35388.01 67915.36
-20878.07 -33114.55 -25672.5 -4443.66 -15417.17 -22781.56
8830.37 3389.61 9904.2 -3380.17 -26242.9 -37005.99
6843.05 -3092 13232.21 6459 -6272.06 8127.81

174.25 71.05 301.8 433.75 420.8 992.8

288.73 308.90 332.03 332.07 332.13 332.37