FinShiksha

ASSETS 2017 2016 2015

Non-current assets
Property, plant and equipment 1,005 821 721
Capital work-in-progress 30 90 48
investment property 15
Goodwill (on consolidation) 128 116 111
Other intangible assets 12 13 13
Investment in associates 2 1 1
Financial assets
Investments 310 371 80
Loans 46 195 14
Others 12 38 37
Deferred tax assets (net) 23 44 45
Income tax assets, (net) 25 23 16
Other non-current assets 161 56 44
Total non current assets 1,770 1,770 1,130
Current assets
Inventories 661 441 404
Financial assets
Investments 175 416 448
Trade receivables 179 171 136
Cash and cash equivalents 56 65 57
Bank balances other than above 65 23 169
Loans 829 459 329
Others 34 19 12
Other current assets 340 131 125
Total current assets 2,339 1,724 1,680
Total assets 4,109 3,494 2,810

Liabilities
Equity
Equity Share Capital 24 24 24
Other Equity 2,672 2,068 1,465
Equity attributed to the owners 2,696 2,092 1,489
Non-controlling interest 3 2 2
Total equity 2,699 2,094 1,491
Non Current Liabilities
Financial Liabilities
Borrowings 31 38 34
Other financIal liabilities 23 21 20
Government grants 2 4 5
Long Term Provisions 8 7 6
Total Non-Current Liabilities 64 70 65
Current Liabilities
Financial Liabilities
Borrowings 84 86 97
Trade Payables 757 769 683
Other current financial Liabilit 185 168 187
Short Term provisions 182 175 147
current tax liability 42 39 39
Government grants 2 2 2
Other current liabilities 92 91 98
Total Current Liabilities 1,345 1,330 1,253
Total equity and Liabilities 4,109 3,494 2,810
 FinShiksha
Income 2017 2016 2015
Revenue from operations 9,324 8,626 7,858
Other income 151 124 87
Total Income 9,475 8,751 7,945
Expenses
Cost of material and services consumed 4,840 4,331 4,120
Purchase of stock-in-trade 803 686 602
Changes in inventories of finished goods, sto -54 -4 -30
Excise duty on sale of goods 270 229
Employee benefits expense 353 341 281
Finance costs 5 5 4
Depreciation and amortisation expense 119 113 144
Other expenses 1,835 1,829 2,022
Total Expenses 8,171 7,530 7,143
Profit before Share joint ventures and assoc 1,304 1,220 802
Share of profit in associate 0 0 0
Profit before tax 1,304 1,221 948
Tax expense
Current tax 402 397 293
Deferred tax 18 -1 -32
Total tax 420 396 261
Profit for the year 885 825 687

EBITDA
EBIT

Ratios
EBITDA Margin
EBIT Margin
Net Profit Margin

Return on Equity
Return on Capital Employed

Debt / Equity
Interest Coverage

Receivable Turnover Ratio

Inventory Turnover Ratio
Payables Turnover Ratio
Fixed Asset Turnover Ratio
Asset Turnover Ratio
Costs as % of sales
Employee Benefit Expenses

Cost of Debt