Академический Документы
Профессиональный Документы
Культура Документы
PARTICULARS For the year ended March, 2005 March, 2004 (Rs. In lakh) BALANCE SHEET: SOURCES OF FUNDS: S.1. Share capital Equity share capital Preference share capital S.2. Reserves and surpluses S.3. Share holders funds (S1+S2) NET WORTH S.4. Loan funds S.5 Deferred tax liabilities TOTAL SOURCES OF FUNDS (S3+S4+S5) APPLICATION OF FUNDS: A.1 Fixed assets (Gross) (GFA) Goodwill A.2 Fixed assets (Net) (NFA) A.3 Investments A.4 Current assets Inventories Sundry debtors Cash and Bank balance Loans and advances Other current assets Total current assets (C.A.) Current liabilities and provisions Current liabilites Provisions Total Current liabilities (C.L.) Net current assets (C.A. - C.L.) (NCA) A.5. Miscellaneous expenditures A.6 Deferred Tax assets TOTAL APPLICATION OF FUNDS = CAPITAL EMPLOYED (A.2.+ A.3+ A.4+A.5+A.6) G.1. Total assets (NFA + INVESTMENTS +CA) G.2 Long term funds (S3+S4) G.3. Total tangible assets (NFA -Goodwill + Inv. + CA)
28729.87 0.00 11328.64 1084.92 11194.10 53814.29 462.73 1921.30 0.00 67392.42
28579.85 0.00 12749.30 1022.32 8784.60 52125.59 847.05 2077.17 0.00 63834.41
PROFIT AND LOSS ACCOUNT : INCOME : i.1. Business revenue i.2. Other revenue i.3. Total income (i1+i2) EXPENDITURES: e.1. Operating expenses e.2. Administration, sales and other expenses e.3. Selling and distribution expenses e.4. Others e.5. Total expenses (e1+e2+e3+e4) p.1. PBDIT (i3-e5) e.6 Depreciation p.2. PBIT (p1-e6) e.7. Interest p.3. PBT (p2-e7) e.8 Provision for taxation p.4. PAT (p3-e8) e.9 Extra ordinary items p.5 NPAT AND EOI (Net profit after tax and extra ordinary items) p.6. Preference dividend p.7. EAES (Earnings available for equity share holders) g.4. Gross Profit (i1-e1) RATIO ANALYSIS : A. LIQUIDITY RATIO: A.1. Current ratio (CA / CL) A.2. Liquid ratio (CA-INVENTORIES = QA/CL) A.3. Interval measure Quick assets / Average daily operating expenses B. ACTIVITY RATIO: B.1. Average collection period in days Accounts receivables/ Average daily sales B.2. Fixed assets turnover ratio Sales / NFA B.3. Total assets turnover ratio Sales / TA C. PROFITABILITY RATIO: C.1 Gross profit ratio Gross profit / Sales C.2. Business net profit ratio PAT / Sales C.3. Profit on shareholders investments EAES / Shareholders funds C.4. Profit on capital employed
61518.78 12892.57 0.00 0.00 74411.35 11889.05 1595.13 10293.92 576.80 9717.12 3427.44 6289.68 0.00 6289.68 0.00 6289.68 24282.56
39805.76 12361.94 0.00 0.00 52167.70 8162.24 1645.46 6516.78 980.55 5536.23 1608.48 3927.75 -0.52 3927.23 0.00 3927.23 19928.27
228.93
318.51
7.57 1.08
4.69 0.77
PBIT - Tax / Capital employed C.5. Return on net worth EAES / Net worth C.6. Cash profit ratio PAT + Depreciation / Sales D. LEVERAGES: D.1. Proprietory ratio Net worth / Total assets D.2. Fixed assets ratio Depreciated value of fixed assets /NW D.3 Current assets to proprietors funds Current assets / Net worth D.4. Total liabilites to proprietors funds Long term and short term debts / NW E. SOLVENCY RATIO: E.1. Shareholders equity ratio Shareholders equity / Total tangible assets E.2. Fixed assets to long term funds ratio Fixed assets / Long term funds
0.64 0.21
0.63 0.23
PROFIT AND LOSS ACCOUNT : INCOME : i.1. Business revenue i.2. Other revenue i.3. Total income (i1+i2) EXPENDITURES: e.1. Operating expenses e.2. Administration, selling and other expenses e.3. Product development expenses e.4. Others e.5. Total expenses (e1+e2+e3+e4) p.1. PBDIT (i3-e5) e.6 Depreciation p.2. PBIT (p1-e6) e.7. Interest p.3. PBT (p2-e7) e.8 Provision for taxation p.4. PAT (p3-e8) e.9 Extra ordinary items p.5 NPAT AND EOI (Net profit after tax and extra ordinary items) p.6. Preference dividend p.7. EAES (Earnings available for equity share holders) g.4. Gross Profit (i1-e1) RATIO ANALYSIS : A. LIQUIDITY RATIO: A.1. Current ratio (CA / CL) A.2. Liquid ratio (CA-INVENTORIES = QA/CL) A.3. Interval measure Quick assets / Average daily operating expenses B. ACTIVITY RATIO: B.1. Average collection period in days Accounts receivables/ Average daily sales B.2. Fixed assets turnover ratio Sales / NFA B.3. Total assets turnover ratio Sales / TA C. PROFITABILITY RATIO: C.1 Gross profit ratio Gross profit / Sales C.2. Business net profit ratio PAT / Sales C.3. Profit on shareholders investments EAES / Shareholders funds C.4. Profit on capital employed
1309805 214999 6712 0 1531516 227006 45016 181990 15415 166575 41495 125080 1385 123695 0 123695 432108
960956 173186 5164 0 1139306 188906 38260 150646 16126 134520 48200 86320 5286 81034 0 81034 361366
17.00
16.98
4.71 1.27
4.07 1.32
PBIT - Tax / Capital employed C.5. Return on net worth EAES / Net worth C.6. Cash profit ratio PAT + Depreciation / Sales D. LEVERAGES: D.1. Proprietory ratio Net worth / Total assets D.2. Fixed assets ratio Depreciated value of fixed assets /NW D.3 Current assets to proprietors funds Current assets / Net worth D.4. Total liabilites to proprietors funds Long term and short term debts / NW E. SOLVENCY RATIO: E.1. Shareholders equity ratio Shareholders equity / Total tangible assets E.2. Fixed assets to long term funds ratio Fixed assets / Long term funds
0.30 0.56
0.36 0.67
LML LIMITED
PARTICULARS For the year ended March, 2005 Sept., 2003 (18 MONTHS) (Rs. In lakh)
BALANCE SHEET: SOURCES OF FUNDS: S.1. Share capital Equity share capital Preference share capital Share application money pending allotment Warrants S.2. Reserves and surpluses S.3. Share holders funds (S1+S2) NET WORTH S.4. Loan funds
TOTAL SOURCES OF FUNDS (S3+S4+S5) APPLICATION OF FUNDS: A.1 Fixed assets (Gross) (GFA) Goodwill A.2 Fixed assets (Net) (NFA) A.3 Investments A.4 Current assets Inventories Sundry debtors Cash and Bank balance Loans and advances Total current assets (C.A.) Current liabilities and provisions Current liabilites Provisions Total Current liabilities (C.L.) Net current assets (C.A. - C.L.) (NCA) A.5. Miscellaneous expenditures A.6 Profit and loss account Debit balance A.7 Deferred Tax Assets TOTAL APPLICATION OF FUNDS = CAPITAL EMPLOYED (A.2.+ A.3+ A.4+A.5+A.6) G.1. Total assets (NFA + INVESTMENTS +CA) G.2 Long term funds (S3+S4)
45087.36
36613.33
52275.26 45087.36
56069.78 36613.33
G.3. Total tangible assets (NFA -Goodwill + Inv. + CA) PROFIT AND LOSS ACCOUNT : INCOME : i.1. Business revenue i.2. Other revenue i.3. Total income (i1+i2) EXPENDITURES: e.1. Operating expenses e.2. Administration, sales and other expenses e.3. Prior period adjustments e.4. Exceptional items e.5. Total expenses (e1+e2+e3+e4) p.1. PBDIT (i3-e5) e.6 Depreciation p.2. PBIT (p1-e6) e.7. Interest p.3. PBT (p2-e7) e.8 Provision for taxation p.4. PAT (p3-e8) e.9 Extra ordinary items p.5 NPAT AND EOI (Net profit after tax and extra ordinary items) p.6. Preference dividend p.7. EAES (Earnings available for equity share holders) g.4. Gross Profit (i1-e1) RATIO ANALYSIS : A. LIQUIDITY RATIO: A.1. Current ratio (CA / CL) A.2. Liquid ratio (CA-INVENTORIES = QA/CL) A.3. Interval measure Quick assets / Average daily operating expenses B. ACTIVITY RATIO: B.1. Average collection period in days Accounts receivables/ Average daily sales B.2. Fixed assets turnover ratio Sales / NFA B.3. Total assets turnover ratio Sales / TA C. PROFITABILITY RATIO: C.1 Gross profit ratio Gross profit / Sales C.2. Business net profit ratio PAT / Sales C.3. Profit on shareholders investments
52275.26
56069.78
47352.07 25767.91 70.47 -1933.14 71257.31 -8442.47 4057.40 -12499.87 1963.39 -14463.26 4832.24 -9631.02 0.00 -9631.02 0.00 -9631.02 12117.67
68182.51 25426.36 27.56 0.00 93636.43 3348.31 4195.54 -847.23 5271.02 -6118.25 2250.12 -3868.13 0.00 -3868.13 0.00 -3868.13 26442.87
8.63
8.00
2.48 1.14
3.63 1.69
20.38 -15.33
27.94 -3.99
EAES / Shareholders funds C.4. Profit on capital employed PBIT - Tax / Capital employed C.5. Return on net worth EAES / Net worth C.6. Cash profit ratio PAT + Depreciation / Sales D. LEVERAGES: D.1. Proprietory ratio Net worth / Total assets D.2. Fixed assets ratio Depreciated value of fixed assets /NW D.3 Current assets to proprietors funds Current assets / Net worth D.4. Total liabilites to proprietors funds Long term and short term debts / NW E. SOLVENCY RATIO: E.1. Shareholders equity ratio Shareholders equity / Total tangible assets E.2. Fixed assets to long term funds ratio Fixed assets / Long term funds
0.22 0.53
0.16 0.71