Financial Year ended

(INR million)
Turnover / Sales
Turnover Growth
EBITDA
Depreciation
Interest
PBT
NPAT
Cash Flow from Operations
TNW
Current Ratio
Total Gearing
External Gearing
Interest Cover
External Debt/EBITDA
DSCR
EBITDA/Sales
PBT/Sales

March-05
Audited
236.5
42.0
14.1
8.0
21.4
13.5
87.4
1.6
2.4
1.6
3.7
3.4
17.7%
9.0%

March-06
Audited
339.9
44%
74.9
19.9
11.3
45.7
30.6
42.2
193.9
1.2
1.6
1.1
5.1
2.9
6.64
22.0%
13.5%

March-07
Audited
506.8
49%
100.9
33.4
27.6
42.3
27.6
63.5
254.3
1.0
2.3
1.7
2.5
4.4
1.56
19.9%
8.3%

March-08
Audited
1047.3
107%
189.3
54.9
66.4
71.5
46.6
54.5
440.4
1.0
2.2
1.5
2.1
3.6
1.64
18.1%
6.8%

March-09
Projected
1500.0
43%
270.0
65.0
85.0
120.0
84.0
128.8
507.1
1.1
2.1
1.4
2.4
2.6
1.33
18.0%
8.0%

March-10
Projected
1900.0
27%
342.0
65.0
80.0
197.0
137.9
214.2
626.8
1.2
1.8
1.1
3.5
2.0
1.77
18.0%
10.4%

March-08
Projected
1065.5
110%
210.6
62.2
66
82.4
54.7
99.4
455.2
1.5x
1.7x
1.5x
2.2x
3.1x
1.83x
19.8%
7.7%

Name of the company:

Particulars
PROFIT & LOSS
Turnover/ Sales (net of excise)
PBDIT

31-Mar-05
Audited

31-Mar-06
Audited

31-Mar-07
Audited

236.50
41.96

339.89
74.88

506.80
100.94

Depreciation
Interest paid (gross)
Other income / (expenses)
PBT
Current Tax
Deferred tax
PAT
Extra-ordinary/ prior-period profits/(loss)
Dividend
Retained/ Carry-forward profits

14.08
7.98
1.50
21.40
4.46
3.44
13.50
(0.44)
8.80
4.27

19.85
11.27
1.99
45.74
11.95
3.23
30.56
(0.29)
12.79
17.48

LIABILITIES
Share Capital
Reserves (incl share premium)
Total Equity

44.09
43.48
87.57

Deferred tax liabilities

31-Mar-08
Audited

31-Mar-09
Projected

INR Million
31-Mar-10
Projected

1,500.00
270.00

1,900.00
342.00

33.37
27.58
2.29
42.28
8.90
5.75
27.63
0.58
13.59
14.61

1,047.34
189.34
54.94
66.37
3.45
71.48
10.40
14.51
46.58
1.11
18.15
29.53

65.00
85.00
0.00
120.00
36.00

65.00
80.00
0.00
197.00
59.10

84.00

137.90

18.15
65.85

18.15
119.75

56.09
138.51
194.60

59.59
196.26
255.84

79.50
362.18
441.68

79.04
428.03
507.06

79.04
547.78
626.81

19.37

22.60

28.35

42.85

42.85

42.85

100.00

120.15

260.19

42.02
142.02

36.94
59.58
216.67

49.26
132.10
441.55

273.30
49.10
117.60
234.40
674.40

268.00
49.26
113.30
272.50
703.06

158.50
49.26
109.50
358.80
676.06

47.82

78.58

122.20

234.14

324.29

402.02

296.78
209.21

512.44
317.85

847.94
592.10

1,393.07
951.39

1,577.26
1,070.20

1,747.75
1,120.93

Gross Fixed Assets (incl CWIP)

Accumulated Depreciation
Net Fixed Assets

209.84
69.63
140.21

378.07
88.94
289.13

649.58
122.32
527.26

984.84
177.11
807.74

1,009.84
242.11
767.74

1,039.84
307.11
732.74

Investments (Long term/ Group)

8.37

8.37

7.70

8.75

8.75

8.75

Debtors (including Bills Receivables)

Inventories
Cash Balance (incl marketable investments)
Other current assets
Total Current Assets

52.96
31.96
7.18
55.97
148.08

80.46
51.25
9.01
73.50
214.22

131.28
77.56
23.66
79.01
311.50

244.36
153.15
37.18
140.64
575.32

349.96
219.34
30.00
201.42
800.72

443.29
277.82
30.00
255.13
1,006.25

Miscellaneous expenses not written-off

TOTAL ASSETS
Total Assets less Total Liability

0.12
296.78
0.00

0.73
512.44
0.00

1.50
847.95
(0.01)

1.26
1,393.07
0.00

1,577.21
0.06

1,747.73
0.01

0.63
0.20
87.44
0.18
0.09

0.63
0.23
193.87
0.22
0.13

1.65
2.39
1.62
3.68

1.22
1.64
1.12
5.06
6.64
2.89

0.61
0.24
254.34
0.20
0.08
0.08
1.03
2.33
1.74
2.53
1.56
4.37

0.55
0.22
440.41
0.18
0.07
0.12
0.98
2.16
1.53
2.08
1.64
3.56

0.53
0.22
507.06
0.18
0.08
0.12
1.13
2.11
1.39
2.41
1.33
2.60

0.53
0.21
626.81
0.18
0.10
0.12
1.16
1.79
1.08
3.46
1.77
1.98

CASH FLOWS
PBIT
Depreciation
Net Operating Cash Flow
(Increase)/ Decrease in Current Assets
Increase/(Decrease) in Current Liabilities
Cash generated/(utilized) for working capital
Net Cash from Operating activities
Interest Paid
Tax Paid
Dividend Paid
Extra-ordinary/ prior-period items
Net Cash before Investments & Financing
(Increase)/ Decrease in Fixed Assets
(Increase)/ Decrease in Investments
(Inc)/Dec in Intangibles / def tax assets
Net Cash before Financing
Increase/ (Decrease) in share capital
Inc/ (Dec) in share premium/ other reserve
Increase/ (Decrease) ST Loans (incl CPLTD)
Increase/ (Decrease) LT Loans
Net Cash Flows from Financing
Net Cash Flows after Financing

56.41
19.31
75.72
(64.31)
30.75
(33.56)
42.16
(11.27)
(11.95)
(12.79)
(0.29)
5.85
(168.23)
0.00
0.00
(162.39)
12.00
77.56
54.50
20.15
164.21
1.82

69.08
33.37
102.46
(82.63)
43.62
(39.01)
63.45
(27.58)
(8.90)
(13.59)
0.58
13.97
(271.51)
0.67
0.00
(256.87)
3.50
43.13
84.83
140.05
271.50
14.63

138.09
54.79
192.87
(250.30)
111.94
(138.36)
54.52
(66.37)
(10.40)
(18.15)
1.11
(39.30)
(335.27)
(1.05)
0.00
(375.61)
19.91
136.39
170.64
13.11
340.05
(35.56)

206.26
65.00
271.26
(232.58)
90.15
(142.43)
128.83
(85.00)
(36.00)
(18.15)
0.00
(10.32)
(25.00)
0.00
0.00
(35.32)
(0.46)
0.00
33.80
(5.30)
28.04
(7.28)

277.00
65.00
342.00
(205.53)
77.73
(127.79)
214.21
(80.00)
(59.10)
(18.15)
0.00
56.96
(30.00)
0.00
0.00
26.96
0.00
0.00
82.50
(109.50)
(27.00)
(0.04)

Net increase / (decrease) in cash balance

Opening cash balance (incl marketable sec)
Closing cash balance (incl marketable sec)

1.82
7.18
9.01

14.65
9.01
23.66

13.52
23.66
37.18

(7.18)
37.18
30.00

0.00
30.00
30.00

LT Borrowing
Deferred Sales Tax Liability
Current portion of LT borrowings (CPLTD)
ST Borrowing (incl Trade finance)
Total external finance/debt
Current Liabilities (excl ST borrowing)
TOTAL LIABILITIES
Total Debt
ASSETS
Intangible/ Deferred tax assets

RATIOS
Current Assets/ sales
Current Liabilities/ sales
Tangible Networth (TNW)
PBDIT/ Sales
PBT/sales
Interest / av year-end interest bearing debt
Current Ratio
Total Gearing/ Leverage/ DER
External Gearing
Interest Cover
DSCR
External Debt/PBDIT

3.39

MPBF Calculations
S. No Particulars
1 Total Current Assets
2 Total Current Liabilities (excluding bank borrowings)
3 Working Capital Gap (Item 1 Item 2)
4 Minimum Stipulated Net Working Capital
5 Actual / Projected Net Working Capital
6 Item 3 Item 4
7 Item 3 Item 5
8 Maximum Permissible Bank Finance

FYE 31Mar08
575.3
234.1
341.2
143.8
-53.7
197.3
394.9
197.3

FYE 31Mar09
800.7
324.3
476.4
200.2
47.8
276.3
428.6
276.3

FYE 31Mar10
1,006.2
402.0
604.2
251.6
93.1
352.7
511.1
352.7