Particulars Balance Changes in the W.

C
Current Assets 2014 2015 Increase Decrease
Inventories 1532455.00 2161071.00 628616.00 -
Sundry Debtors 2201381.00 4988527.00 2787146.00 -
Cash and Bank Balance 493742.00 1205660.00 711918.00
Other Current Assets 148822.00 78260.00 70562.00
Loans and Advances 186699.00 1196128.00 1009429.00
Total (A) 4563099.00 9629646.00
Current Liabilities
Current Liabilities 1673515.00 3492127.00 - 1818612.00
Provision 368028.00 395638.00 - 27610.00
Total (B) 2041543.00 3887765.00
Working Capital
(A-B) 2521556.00 5741881.00

Increasing in working capital 3220325.00 3220325.00

Total 5741881.00 5741881.00 5137109.00 5137109.00
Particulars Balance Changes in the W.C
Current Assets 2015 2016 Increase Decrease
Inventories 2161071.00 3336430.00 1175359.00 -
Sundry Debtors 4988527.00 1805948.00 - 3182579.00
Cash and Bank Balance 1205660.00 1033152.00 - 172508.00
Other Current Assets 78260.00 189683.00 111423.00 -
Loans and Advances 1196128.00 2712404.00 1516276.00
Total (A) 9629646.00 9077617.00
Current Liabilities
Current Liabilities 3492127.00 2649781.00 842346.00
Provision 395638.00 179298.00 216340.00
Total (B) 3887765.00 2829079.00
Working Capital
(A-B) 5741881.00 6248538.00

Increasing in working capital 506657.00 506657.00

Total 6248538.00 6248538.00 3861744.00 3861744.00
Particulars Balance Changes in the W.C
Current Assets 2016 2017 Increase Decrease
Inventories 3336430.00 2622901.00 - 713529.00
Sundry Debtors 1805948.00 3787274.00 1981326.00 -
Cash and Bank Balance 1033152.00 1720815.00 687663.00 -
Other Current Assets 189683.00 206206.00 16523.00 -
Loans and Advances 2712404.00 2666232.00 46172.00
Total (A) 9077617.00 11003428.00
Current Liabilities
Current Liabilities 2649781.00 2658999.00 9218.00
Provision 179298.00 1230900.00 1051602.00
Total (B) 2829079.00 3889899.00
Working Capital
(A-B) 6248538.00 7113529.00

Increasing in working
864991.00 864991.00
capital
Total 7113529.00 7113529.00 2685512.00 2685512.00
Particulars Balance Changes in the W.C
Current Assets 2017.00 2018.00 Increase Decrease
Inventories 2622901.00 2360611.00 - 262290.00
Sundry Debtors 3787274.00 4355365.00 568091.00 -
Cash and Bank Balance 1720815.00 258123.00 -
1978938.00
Other Current Assets 206206.00 185585.00 20621.00
Loans and Advances 2666232.00 3066167.00 399935.00
Total (A) 11003428.00 11946666.00
Current Liabilities
Current Liabilities 2658999.00 3057849.00 - 398850.00
Provision 1230900.00 1107810.00 123090.00
Total (B) 3889899.00 4165659.00
Working Capital
(A-B) 7113529.00 7781007.00

Increasing in working
667478.00 667478.00
capital
Total 7781007.00 7781007.00 1349239.00 1349239.00
Year Current Assets Current Liabilities NWC
2014 4563099.00 2041543.00 2521556.00
2015 9599646.00 3887765.00 5711881.00
2016 9077617.00 2829079.00 6248538.00
2017 11003428.00 3889899.00 7113529.00
2018 11946666.00 4165659.00 7781007.00

Year Current Assets Current Liabilities Current Ratio

2014 4563099.00 2041543.00 2.24
2015 9599646.00 3887765.00 2.47
2016 9077617.00 2829079.00 3.21
2017 11003428.00 3889899.00 2.83
2018 11946666.00 4165659.00 2.87

Year Quick Assets Current Liabilities Quick Ratio

2014 3030644.00 2041543.00 1.48
2015 7438575.00 3887765.00 1.91
2016 5741187.00 2829079.00 2.03
2017 8380527.00 3889899.00 2.15
2018 9586055.00 4165659.00 2.30

Year Cash and Bank Balance Current Liabilities Absolute Liquid Ratio
2014 493742.00 2041543.00 0.24
2015 1205660.00 3887765.00 0.31
2016 1033152.00 2829079.00 0.37
2017 1720815.00 3889899.00 0.44
2018 1978938.00 4165659.00 0.48

Year Net Sales Closing Inventory Inventory Turnover

2014 19542081.00 1532455.00 12.75
2015 31321229.00 2161071.00 14.49
2016 27894285.00 3336430.00 8.36
2017 38496046.00 2622901.00 14.68
2018 42345651.00 2360611.00 17.94

Year Days in the year Inventory Turnover Inventory Holding Period

2014 365 12.75 28.63
2015 365 14.49 25.19
2016 365 8.36 43.66
2017 365 14.68 24.86
2018 365 17.94 20.35

Year Net Sales Average Debtors Debtors Turnover Ratio

 2014 19542081.00 2201381.00 8.88
2015 31321229.00 4958527.00 6.32
2016 27894285.00 1805948.00 15.45
2017 38496046.00 3787274.00 10.16
2018 42345651.00 4355365.00 9.72

Year Days in the year Debtors Turnover Ratio Debtors Collection Period
2014 365 8.88 41.10
2015 365 6.32 57.75
2016 365 15.45 23.62
2017 365 10.16 35.93
2018 365 9.72 37.55

Year Net Purchases Average Creditors Creditors Turnover Ratio

2014 11691090.00 1673515.00 6.99
2015 17778675.00 3492127.00 5.09
2016 18896828.00 2649781.00 7.13
2017 23605773.00 2658999.00 8.88
2018 27146639.00 3057849.00 8.88

Year Days in the year Creditors Turnover Creditors Payment Period

2014 365 6.99 52.22
2015 365 5.09 71.71
2016 365 7.13 51.19
2017 365 8.88 41.10
2018 365 8.88 41.10

Year Net Sales NWC Working Capital Turnover Ratio

2014 19542081.00 2521556.00 7.75
2015 31321229.00 5711881.00 5.48
2016 27894285.00 6248538.00 4.46
2017 38496046.00 7113529.00 5.41
2018 42345651.00 7781007.00 5.44
Particulars 2014 2015 2016 2017
Balance (000) Balance (000) Balance (000) Balance (000)
Fixed Assets ₹10,148,997.00 ₹9,412,333.00 ₹8,789,221.00 ₹6,222,444.00
Capital WIP ₹3,176,053.00 ₹3,168,572.00 ₹7,000,000.00 ₹2,720,161.00
Current Assets
1532455.00 2161071.00 3336430.00 2622901.00
Sundry Debtors 2201381.00 4988527.00 1805948.00 3787274.00
Cash and Bank
493742.00 1205660.00 1033152.00 1720815.00
Balance
Other Current
148822.00 78260.00 189683.00 206206.00
Assets
Loans and
186699.00 1196128.00 2712404.00 2666232.00
Advances
Total (A) ₹4,563,099.00 ₹9,629,646.00 ₹3,935,239.00 ₹11,003,428.00
Total Assets ₹17,888,149.00 ₹22,210,551.00 ₹19,724,460.00 ₹19,946,033.00
Sources of
Funds
Share Capital ₹1,000,000.00 ₹1,000,000.00 ₹1,000,000.00 ₹1,000,000.00
Reserves ₹7,458,712.00 ₹9,999,887.00 ₹9,997,714.00 ₹9,145,687.00
Total ₹8,458,712.00 ₹10,999,887.00 ₹10,997,714.00 ₹10,145,687.00
Loan Funds
Secured Loans ₹2,600,000.00 ₹2,556,899.00 ₹2,400,000.00 ₹2,147,522.00
Unsecured Loans
₹3,892,152.00 ₹3,891,000.00 ₹3,215,544.00 ₹3,007,111.00
Deferred Tax
Liability ₹895,742.00 ₹875,000.00 ₹874,561.00 ₹755,814.00
Total ₹7,387,894.00 ₹7,322,899.00 ₹6,490,105.00 ₹5,910,447.00
Current
Liabilities
Current
1673515.00 3492127.00 2649781.00 2658999.00
Liabilities
Provision 368028.00 395638.00 179298.00 1230900.00
Total (B) ₹2,041,543.00 ₹3,887,765.00 ₹2,829,079.00 ₹3,889,899.00
Total Liabilities ₹17,888,149.00 ₹22,210,551.00 ₹20,316,898.00 ₹19,946,033.00

₹0.00 ₹0.00
 2018
Balance (000)
₹5,777,401.00
₹3,693,764.00

₹2,360,611.00
₹4,355,365.00

₹1,978,938.00

₹185,585.00

₹3,066,167.00
₹11,946,666.00
₹21,417,831.00

₹1,000,000.00
₹9,827,210.00
₹10,827,210.00

₹2,574,672.00

₹3,049,192.00 ₹0.00

₹801,098.00
₹6,424,962.00

3057849.00
1107810.00
₹4,165,659.00 ₹592,438.00
₹21,417,831.00