Corporate Overview Statutory Reports Financial Statements 181 Note 29.19 Ratios No. Ratio UoM Formula (Refer below table for numerator and denominator details) As at March 31, 2024 As at March 31, 2023 Variance % Reason for variance 01. Current ratio Times A ÷ B 2.15 2.60 (17.15%) Below threshold of 25% 02. Debt-equity ratio Times I ÷ H 0.00 0.00 0.00% Negligible debt, Company is effectively operating at zero debt. 03. Debt service coverage ratio Times Q ÷ (J + M) 44.72 95.11 (52.98%) Negligible interest cost, Company is effectively operating at zero debt. 04. Return on equity ratio % P ÷ average of H 7.95% 12.40% (35.91%) Lower profitability in current year 05. Inventory turnover ratio Times L ÷ average of D 7.10 7.41 (4.12%) Below threshold of 25% 06. Trade receivables turnover ratio Times L ÷ average of E 4.94 5.12 (3.57%) Below threshold of 25% 07. Trade payables turnover ratio Times (R+S) ÷ average of G 6.35 7.27 (12.69%) Below threshold of 25% 08. Net capital turnover ratio Times L ÷ average of C 4.29 4.57 (6.04%) Below threshold of 25% 09. Net profit ratio % P ÷ L 8.94% 11.05% (19.09%) Below threshold of 25% 10. Return on capital employed % (M + O) ÷ average of K 12.52% 19.00% (34.12%) Lower profitability in current year 11. Return on investment % (M + O) ÷ average of F 8.95% 13.58% (34.12%) Lower profitability in current year No. Base values UoM Reference As at March 31, 2024 As at March 31, 2023 A Current assets ` cr Balance Sheet (current assets) - current investments 1,605.30 1,861.23 B Current liabilities ` cr Balance Sheet (current liabilities) 746.25 716.83 C Working capital ` cr A-B 859.05 1,144.40 D Inventories ` cr Balance Sheet (refer Note 9) 563.20 647.64 E Trade receivables ` cr Balance Sheet (refer Note 10) 848.60 893.86 F Total assets ` cr Balance Sheet (total assets) 6,004.80 5,430.90 G Trade payables ` cr Balance Sheet (refer Note 18 + 15 d) 604.24 574.39 H Equity ` cr Balance Sheet (refer Note 13+14) 5,089.40 4,589.37 I Debt ` cr Balance Sheet (refer Note 17) 10.52 5.41 J Principal repayments in coming year ` cr Balance Sheet (refer Note 17) 10.52 5.41 K Capital employed ` cr H + I+ deferred tax liability (refer Notes 29.5) -capital work- in- progress (refer Notes 2) - revaluation reserve on investment (change in equity part B) 4,305.31 3,871.00 L Net sales ` cr Statement of Profit and Loss (refer Note 21, sales of products and services only) 4,301.38 4,999.00 M Finance cost ` cr Statement of Profit and Loss (refer Note 26) 2.25 2.12 N Depreciation ` cr Statement of Profit and Loss (refer Note 2, 4) 184.22 162.85 O Profit before tax ` cr Statement of Profit and Loss 509.51 730.21 P Profit after tax ` cr Statement of Profit and Loss 384.57 552.15 Q Net operating income ` cr M + N + P 571.04 717.12 R Total operating purchase ` cr Purchase of raw material and stock in trade (refer Note 23) + other expenses (refer Note 28) 3,383.28 4,008.37 S Capital purchase ` cr Addition in capital work-in-progress (refer Note 2) 356.01 457.06
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