Profit and Loss Statement of MISHRA DHATU NIGAM LIMITED

(…........... In CRs…............)
Particulars 2019
Revenue from operations 710.85
Other Income 36.9
TOTAL INCOME 747.75
Cost of Materials Consumed 292.76
Purchase of traded goods 0
Change in Inventory -103.99
Excise Duty 0
Employee Benefits Expenses 108.41
Finance Cost 6.36
Depreciation and Amortization 23.2
Other Expenses 229.95
TOTAL EXPENSES 556.69
Profit before Exceptional items and Tax 191.06
Exceptional Items 0
Profit Before Tax 191.06
Tax Expenses (Current + Deferred) 60.49
PROFIT FOR THE YEAR (PAT) 130.57

Additional Data
Sales (from Note 27) 710.8
Purchases (from Note 29) 292.76
EBIT (Profit Before Tax - Finance Cost) 184.7
Balance Sheet of MISHRA DHATU NIGAM LIMITED
(…........... In CRs…............)
PARTICULARS 2019
I. ASSETS
1. Non-Current Assets
(a) Fixed and Intangible Assets 599.99
(b) Financial Assets 60.82
2. Current Assets
(a) Inventories 508.84
(b) Trade Receivables 352.24
(c) Cash and Cash Equivalents 140.04
(d) Bank 57.95
(e) Others Financial Assets 0
(f) Other Current Assets 104.8
TOTAL ASSETS 1824.68

II. EQUITY AND LIABILITIES

1 Equity
(a) Equity Share Capital 187.34
(b) Other Equity 647.37
2 Liabilities
Non-Current Liabilities
(a) Financial Liabilities
Borrowings 0.57
Other Financial Liabilities 156.1
(b) Provisions 1.09
(c) Deferred tax liabilities 39.8
(d) Other Non-current liabilities 258.9
Current Liaibilities
(a) Borrowings (ST) 106.09
(b) Trade Payables 128.65
(c) Other financial liabilities 0
(d) Other Current Liabilities 277.99
(e) Provision 20.78
TOTAL EQUITY AND LIABILITIES 1824.68

Additional Data
Market Price of the Share 141.05
Number of Equity Shares 18,73,40,000
Current Assets 1163.87
Current Liabilities 533.51
Dividend Per Share 0.51
Capital Employed (FA+CA-CL) 1230.35
MISHRA DHATU NIGAM LIMITED
Ratio Formula 2019
I Liquidity Ratio
1 Current Ratio Current Assets/Current Liabilities 2.18
2 Quick Ratio (CA - Stock - Prepaid Exp.) / Current Liabilities 1.23
3 Cash Ratio (Cash + Bank + Short Term Marketable Sec.)/Current Liabilities 0.37
4 Working Capital Ratio CA - CL 630.36

II Activity Ratios
1 Stock Turnover Ratio Net Sales / Average Inventory 1.40
2 Debtors Turnover Ratio Net Credit Sales / Average Debtors 2.02
Average Collection
3 Period 365/Debtors Turnover Ratio 181
4 Creditors Turnover Ratio Net Credit purchase / Average Creditors 2.28
5 Average Payment Period 365/Creditors Turnover Ratio 160
Total Assets Turnover
6 Ratio Net Sales /Total Assets 0.39

III Profitability
Ratios
1 Net Profit Ratio Net Profit / Net Sales x 100 18.37%
2 Operating Profit Ratio EBIT/Net Sales x 100 25.98%
3 ROI EBIT/ Capital Employed x 100 15.01%
4 ROE PAT/ Shareholders funds 15.64%
5 ROTA PAT / Total Assets 7.16%

IV Market Ratios
1 EPS
2 Price to Earnings Ratio
3 Dividend Yield Ratio
4 Book Value per Share
5 Price to Book Value
PAT / Number of Equity Shares 6.97
Market Price of the share/ EPS 20.24
Dividend per share/ Market price of the share x 100 0.36%
Net Assets / Number of Equity Shares 97.40
Market Price of the share / Book Value per share 1.45

V Solvency Ratios
1 Debt Equity Ratio Debt / Equity 0.30
2 Capital Gearing Ratio Total Debt / Total Capital Employed or Total Assets 0.09
3 Solvency Ratio (PAT + Depreciation) / Total Liabilities 0.08
Equity or Proprietary
4 Ratio Shareholders’ Funds / Total Capital Employed or Total Assets 0.68
5 Interest Coverage Ratio EBIT / Total Interest (Finance Cost) 29.04