Balance Sheet of Vardhman Textiles
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital
Total Share Capital
Reserves and Surplus
Total Reserves and Surplus
Total Shareholders Funds
NON-CURRENT LIABILITIES
Long Term Borrowings
Deferred Tax Liabilities [Net]
Other Long Term Liabilities
Long Term Provisions
Total Non-Current Liabilities
CURRENT LIABILITIES
Short Term Borrowings
Trade Payables
Other Current Liabilities
Short Term Provisions
Total Current Liabilities
Total Capital And Liabilities
ASSETS
NON-CURRENT ASSETS
Tangible Assets
Intangible Assets
Net PP&E
Capital Work-In-Progress
Fixed Assets
Non-Current Investments
Long Term Loans And Advances
Other Non-Current Assets
Total Non-Current Assets
CURRENT ASSETS
Current Investments
Inventories
Trade Receivables
Cash And Cash Equivalents
Short Term Loans And Advances
OtherCurrentAssets
Total Current Assets
Total Assets
Standalone Profit & Loss account
------------------- in Rs. Cr. ----------Mar-11
Mar-12
4.18
4.18
148.14
148.14
152.32
4.18
4.18
203.95
203.95
208.13
254.85
10.5
27.86
0.21
293.43
494.77
6.32
12.82
0.19
514.1
42.93
26.55
288.62
6.25
364.34
810.09
48.31
21.15
224.95
2.64
297.05
1019.29
208.59
0
208.59
36.98
245.57
245.57
489.28
0.01
734.87
195.93
0
195.93
40.36
236.29
0
586.86
0.01
823.16
0
0
40.27
43.18
13.24
22.46
9.7
64.59
0.86
52.35
11.14
13.54
75.21
196.12
810.08 1,019.28
------------------- in Rs. Cr. -----------
Income
Revenue From Operations [Gross]
Less: Excise/Sevice Tax/Other Levies
Revenue From Operations [Net]
Other Operating Revenues
Total Operating Revenues
Other Income
Total Revenue
Change in Sales
EXPENSES
Cost Of Materials Consumed
Purchase Of Stock-In Trade
Changes In Inventories Of FG,WIP And Stock-In Trade
COGS
Employee Benefit Expenses
Finance Costs
Depreciation And Amortisation Expenses
Other Expenses
Total Expenses
PBDIT
Interest
PBDT
Depreciation
Profit Before Tax
Tax
PAT Before Extra Ordinary Items
Net Profit/Loss From Discontinuing Operations
Net Income
Cash Flow
Net Profit/Loss Before Extraordinary Items And Tax
Net CashFlow From Operating Activities
Net Cash Used In Investing Activities
Net Cash Used From Financing Activities
Adjustments on Amalgamation / Merger / Demerger / Others
Net Inc/Dec In Cash And Cash Equivalents
Cash And Cash Equivalents Begin of Year
Cash And Cash Equivalents End Of Year
Mar-11
Mar-12
134.89
0
134.88
0.88
135.76
69.16
204.92
167.64
0.08
167.56
0.71
168.27
78.64
246.91
41.99
38.65
0
-14.07
24.58
15.15
8.06
21.54
63.12
132.46
41.94
0
-5.36
36.58
15.46
17.43
23.66
71.38
164.5
102.07
8.06
94.01
21.54
72.47
14.91
57.56
0
57.56
110.79
17.43
93.36
23.66
69.7
11.47
58.23
0
58.23
------------------- in Rs. Cr. ----------Mar-11
Mar-12
72.46
109.72
-85
-22.72
0
2
69.7
-157.79
-16.25
228.93
0
54.9
7.69
9.7
9.7
64.59
Cash Interest
Cash Taxes
Gross Block
Less: Accum. Depreciation
Net Block
asset /equity
profitability ratio( pat/sales)
Assets turnover ratio( sales/assets)
equity multiplyer(assets/equity)
323.17
114.59
208.58
329.46
133.53
195.93
b43/
0.28089 0.235835
0.252963 0.24224
5.318277 4.897324
-- in Rs. Cr. ------------------Mar-13
Mar-14
Ratio Analysis
Mar-15
Mar-12
Return on Equity
4.18
4.18
232.48
232.48
236.66
4.18
4.18
275.42
275.42
279.6
Financial Leverage
4.18 Correction Factor
4.18
325.6 Return on Assets
325.6 Return on Sales
329.78 Asset turnover
481.81
10.17
12.59
0.18
504.74
333.56
7.65
20.8
0.2
362.21
292.65 Profitability
5.97 Gross margin
23.19 SG&A as % of Sales
0.23 Operating Margin
322.04 Interest Expense as % of Sales
Effective Tax Rate
41.09
15.25
217.51
2.41
276.26
1017.66
181.63
0
181.63
36.43
218.06
0
451.99
0.01
670.06
26.43
19.25
335.82
5.19
386.69
1028.51
169.82
0
169.82
29.26
199.08
0
471.45
0.01
670.54
66.48
19.89 Asset Turnover Ratios
276.6 Accounts Receivable Turnover
8.55 Inventory Turnover
371.53 Accounts Payable Turnover
1023.35 Fixed Asset Turnover
Days Turnover Ratios
151.25 Days Receivables
0 Days Inventory
151.25
30.26 Days Payables
181.51 Net Trade Cycle
0
479.5 Liquidity Analysis
0 Current Ratio
661.01 Quick Ratio
CFO-to-Current Liabilities
0
0
0
34.47
41.63
39.65 Interest Coverage
19.65
23.74
16.55 Cash Interest Coverage
11.05
3.18
4.76
266.77
271.25
276.74 Debt to Equity
15.65
18.15
24.62 Long-Term-Debt to Equity
347.59
357.95
362.32 Long-Term Debt to Tangible Assets
1,017.65 1,028.49 1,023.33 Other Information
-- in Rs. Cr. -------------------
Sales Growth
Statutory Tax Rate
32%
5.08
0.84
8%
28%
27%
85%
67%
68%
7%
16%
13.83
0.88
1.76
1.22
26.39
416.34
207.56
235.16
0.66
0.29
-0.48
5.36
#DIV/0!
4.90
2.38
2.53
20%
35%
Mar-13
Mar-14
158.41
0.02
158.39
0.63
159.02
48.1
207.12
-39.79
186.73
0
186.73
0.89
187.63
39.17
226.79
19.67
Mar-15 De-levered Net Income
Purchases
196.98 Weighted Avg Depreciation Rate
0 Weighted Avg Interest Rate
196.98
0.74
197.73
41.75
239.48
12.69
34.08
0
11.28
45.36
14.51
18.77
24.4
60.81
163.86
52.53
0
-6.67
45.86
15.52
18.82
22.56
73.5
176.26
46.45
0
-0.03
46.42
17.08
14.9
18.78
76.35
173.53
86.43
18.77
67.66
24.4
43.26
12.77
30.49
0
30.49
91.93
18.82
73.11
22.56
50.55
5.63
44.92
0
44.92
99.63
14.9
84.73
18.78
65.95
12
53.95
0
53.95
-- in Rs. Cr. ------------------Mar-13
Mar-14 Mar 15
43.26
-14.4
2.49
-41.63
0
-53.54
50.53
171.53
3.63
-183.03
0
-7.87
65.95
9.34
7.44
-15.21
0
1.58
64.59
11.05
11.05
3.18
3.18
4.76
69.63
41.94
0.07
334.56
152.92
181.64
340.14
170.32
169.82
341.53
190.28
151.25
0.147209 0.198069 0.22528
0.203528 0.220508 0.23402
4.300051 3.678433 3.103069
Mar-13
Mar-14
Mar-15
14%
4.58
0.71
17%
3.96
0.78
18%
3.37
0.85
4%
21%
20%
6%
25%
22%
6%
27%
23%
78%
79%
76%
9%
30%
80%
78%
82%
8%
11%
81%
72%
82%
6%
18%
9.84
1.17
1.87
1.10
10.45
1.21
3.05
1.29
11.89
1.14
2.37
1.49
37.10
312.41
34.92
302.84
30.70
319.55
194.92
154.60
119.86
217.90
153.78
196.48
1.26
0.11
-0.05
0.93
0.07
0.52
0.98
0.06
0.02
3.60
#DIV/0!
3.88
#DIV/0!
5.69
#DIV/0!
4.30
2.04
2.65
3.68
1.19
1.96
3.10
0.89
1.93
-16%
35%
9%
35%
6%
35%
42.76
34.08
0.07
57.23
52.53
0.07
63.69
46.45
0.06
Return on Equity = Net Income / Avg. Stockholders' Equity
Return on Assets = De-levered Net Income / Avg. Total Assets
Financial Leverage = Avg. Total Assets / Avg. Stockholders Equity
Correction Factor = Net Income / De-levered Net Income
Return on Sales = De-levered Net Income / Sales
Asset turnover = Sales / Avg. Total Assets
Gross Margin = (Sales - Cost of Goods Sold) / Sales
SG&A as a % of Sales = SG&A Expense / Sales
Operating Margin = Operating Income / Sales
Interest Expense as % of Sales = Interest Expense / Sales
Effective Tax Rate = Income Taxes / Pre-tax Income
Accounts Receivables Turnover = Sales / Avg. Accounts Receivable
Inventory Turnover = Cost of Goods Sold / Avg. Inventory
Accounts Payable Turnover = Purchases / Avg. Accounts Payable
Fixed Asset Turnover = Sales / Avg. Net Property, Plant and Equipment
Days Receivables = 365 * (Avg. Accounts Receivable / Sales)
Days Inventory = 365 * (Avg. Inventory / Cost of Goods Sold)
Days Payable = 365 * (Avg. Accounts Payable / Purchases)
Net Trade Cycle = Days Receivable + Days Inventory - Days Payable
Current Ratio = Current Assets / Current Liabilities
Quick Ratio = (Cash + Accts Rec) / Current Liabilities
CFO-to-Current Liabilities = Cash from Operations / Avg. Current Laibilities
Interest Coverage = Operating Income before Depreciation / Interest Expense
Cash Interest Coverage = (Cash from Operations + Cash Interest + Cash Taxes) / Cash Interest Paid
Debt to Equity = Total Liabilities / Total Stockholders Equity
Long-Term-Debt to Equity = Total Long-Term Debt / Total Stockholders Equity
Long-Term Debt to Tangible Assets = Total Long-Term Debt / (Total Assets - Intangible Assets)
Sales Growth = Change in Sales / Prior Year Sales
Federal Statutory Rate + State and Foreign Statutory Rates (excludes permanent differences)
De-levered Net Income = Net Income + (Interest Exp. * (1 - Statutory Tax Rate))
Purchases = Ending Inventory + COGS Beginning Inventory
Weighted Avg Depreciation Rate = Depreciation & Amortization / (Avg. Gross PP&E + Avg. Intangible A