Consolidated Financial Statements for Company 1 (as
Consolidated Balance Sheet
Particulars As on 31-03-2021 As on 31-03-2020
ASSETS INR INR
Non-Current Assets
Property, Plant & Equipment
Right-of-use Assets
Capital Work-in-progress
Investment Properties
Intangible Assets
Investment accounted for using
the equity method
Financial Assets
Loans
Other Financial Assets
Deferred Tax Assets (Net)
Non-Current Tax Assets (Net)
Other Non-Current Assets
Total Non-Current Assets ₹ - ₹ -
Current Assets
Inventories
Financial Assets
Investments
Trade Receivables
Cash & Cash Equivalents
Bank Balance Other than Above
Loans
Other Financial Assets
Other Current Assets
Total Current Assets ₹ - ₹ -
TOTAL ASSETS ₹ - ₹ -
EQUITIES AND LIABILITIES INR INR
Equity
Equity Share Capital
Other Equity
Reserves & Surplus
Total Equity ₹ - ₹ -
Liabilities
Non-Current Liabilities
Financial Liabilities
Lease Liabilities
Employee Benefit Obligation
Provisions
Total Non-Current Liabilities ₹ - ₹ -
Current Liabilities
Financial Liabilities
Borrowings
Lease Liabilities
Trade Payables
Outstanding dues of
micro & small
enterprises
Outstanding dues
other than micro &
small enterprises
Other Financial Liabilities
Employee Benefit Obligation
Provisions
Current Tax Liabilities (Net)
Other Current Liabilities
Total Current Liabilities ₹ - ₹ -
Total Liabilities ₹ - ₹ -
TOTAL EQUITY AND LIABILITIES ₹ - ₹ -
Consolidated Financial Statements for Company 1 (as per Annual Report of Company)
Consolidated Statement of Profit & Loss
As on 31-03-2021 As on 31-03-2020
Particulars
INR INR
Revenue from Operations
Other Income
Total Income ₹ - ₹ -
Expenses
Cost of Material Consumed
Purchases of stock-in-trade
Changes in inventories of finished goods, work-in-progress
and stock-in-trade
Employee Benefit Expense
Depreciation and Amortisation Expense
Other Expense
Finance Cost
Total Expense ₹ - ₹ -
Profit before Tax ₹ - ₹ -
Income Tax Expense
Current Tax
Deferred Tax Charge/(Credit)
Short/(Excess) tax provision for earlier years
Total Tax Expense ₹ - ₹ -
Profit for the Year ₹ - ₹ -
Other Comprehensive Income, net of tax
Items that will not be reclassified to profit and loss
Remeasurement of post employment benefits obligation
Income Tax (charge)/credit relating to these items
Other Comprehensive Income for the year (net of tax) ₹ - ₹ -
Total Comprehensive Income for the year ₹ - ₹ -
Earnings per equity share (nominal value of share INR 10)
Basic and Diluted
of Company)
Consolidated Statement of Cash Flows
As on 31-03-2021 As on 31-03-2020
Particulars
INR INR
I.) Cash Flow from Operating Activities
Profit Before Tax ₹ - ₹ -
Adjusted For:
Depreciation and Amortisation
Allowance for Doubtful Receivales
Profit on Sale of Fixed Assets (Net)
Finance Cost
Interest Income
₹ - ₹ -
Operating Profit before Working Capital Changes ₹ - ₹ -
Adjusted For:
Decrease/(Increase) in Inventories
Decrease/(Increase) in Trade Receivables
Decrease/(Increase) in Current & Non-Current Assets
(Decrease)/Increase in Trade Payables
(Decrease)/Increase in Other Liabilities & Provisions
₹ - ₹ -
Cash Generated from Operations ₹ - ₹ -
Income taxes Paid
Net Cash Flow from Operating Activities ₹ - ₹ -
II.) Cash From from Investing Activities
Sale/(Purchase) of Investments
Investment in Associate Company
Purchase of Property, Plant & Equipment
Sale of Property, Plant & Equipment
Deposits placed during the year
Deposits matured during the year
Interest Received
Interest Received on loan to related party
Repayment of loan by related party
Net Cash from/(used in) Investing Activities ₹ - ₹ -
III.) Cash Flow from Financing Activities
Proceeds/(Repayments) of Borrowings (Net)
Dividend Paid (Including Dividend Distribution Tax)
Principal Elements of Lease Payments
Finance Cost
Net Cash Use in Financing Activities ₹ - ₹ -
Net Changes in Cash & Cash Equivalents (I+II+III) ₹ - ₹ -
Cash and Cash Equivalents at the beginning of the year
Cash and Cash Equivalents at the end of the year
Net Changes in Cash & Cash Equivalents ₹ - ₹ -
Consolidated Financial Statements for Comp
Consolidated Balance Sheet
Particulars As on 31-03-2021 As on 31-03-2020
ASSETS INR INR
Non-Current Assets
Property, Plant & Equipment
Right-of-use Assets
Capital Work-in-progress
Investment Properties
Intangible Assets
Investment accounted for using the
equity method
Financial Assets
Loans
Other Financial Assets
Deferred Tax Assets (Net)
Non-Current Tax Assets (Net)
Other Non-Current Assets
Total Non-Current Assets ₹ - ₹ -
Current Assets
Inventories
Financial Assets
Investments
Trade Receivables
Cash & Cash Equivalents
Bank Balance Other than Above
Loans
Other Financial Assets
Other Current Assets
Total Current Assets ₹ - ₹ -
TOTAL ASSETS ₹ - ₹ -
EQUITIES AND LIABILITIES INR INR
Equity
Equity Share Capital
Other Equity
Reserves & Surplus
Total Equity ₹ - ₹ -
Liabilities
Non-Current Liabilities
Financial Liabilities
Lease Liabilities
Employee Benefit Obligation
Provisions
Total Non-Current Liabilities ₹ - ₹ -
Current Liabilities
Financial Liabilities
Borrowings
Lease Liabilities
Trade Payables
Outstanding dues of micro &
small enterprises
Outstanding dues other
than micro & small
enterprises
Other Financial Liabilities
Employee Benefit Obligation
Provisions
Current Tax Liabilities (Net)
Other Current Liabilities
Total Current Liabilities ₹ - ₹ -
Total Liabilities ₹ - ₹ -
TOTAL EQUITY AND LIABILITIES ₹ - ₹ -
Consolidated Financial Statements for Company 2 (as per Annual Report of Company)
Consolidated Statement of Profit & Loss
As on 31-03-2021 As on 31-03-2020
Particulars
INR INR
Revenue from Operations
Other Income
Total Income ₹ - ₹ -
Expenses
Cost of Material Consumed
Purchases of stock-in-trade
Changes in inventories of finished goods, work-in-progress and stock-in-
trade
Employee Benefit Expense
Depreciation and Amortisation Expense
Other Expense
Finance Cost
Total Expense ₹ - ₹ -
Profit before Tax ₹ - ₹ -
Income Tax Expense
Current Tax
Deferred Tax Charge/(Credit)
Short/(Excess) tax provision for earlier years
Total Tax Expense ₹ - ₹ -
Profit for the Year ₹ - ₹ -
Other Comprehensive Income, net of tax
Items that will not be reclassified to profit and loss
Remeasurement of post employment benefits obligation
Income Tax (charge)/credit relating to these items
Other Comprehensive Income for the year (net of tax) ₹ - ₹ -
Total Comprehensive Income for the year ₹ - ₹ -
Earnings per equity share (nominal value of share INR 10)
Basic and Diluted
ny)
Consolidated Statement of Cash Flows
As on 31-03-2021 As on 31-03-2020
Particulars
INR INR
I.) Cash Flow from Operating Activities
Profit Before Tax ₹ - ₹ -
Adjusted For:
Depreciation and Amortisation
Allowance for Doubtful Receivales
Profit on Sale of Fixed Assets (Net)
Finance Cost
Interest Income
₹ - ₹ -
Operating Profit before Working Capital Changes ₹ - ₹ -
Adjusted For:
Decrease/(Increase) in Inventories
Decrease/(Increase) in Trade Receivables
Decrease/(Increase) in Current & Non-Current Assets
(Decrease)/Increase in Trade Payables
(Decrease)/Increase in Other Liabilities & Provisions
₹ - ₹ -
Cash Generated from Operations ₹ - ₹ -
Income taxes Paid
Net Cash Flow from Operating Activities ₹ - ₹ -
II.) Cash From from Investing Activities
Sale/(Purchase) of Investments
Investment in Associate Company
Purchase of Property, Plant & Equipment
Sale of Property, Plant & Equipment
Deposits placed during the year
Deposits matured during the year
Interest Received
Interest Received on loan to related party
Repayment of loan by related party
Net Cash from/(used in) Investing Activities ₹ - ₹ -
III.) Cash Flow from Financing Activities
Proceeds/(Repayments) of Borrowings (Net)
Dividend Paid (Including Dividend Distribution Tax)
Principal Elements of Lease Payments
Finance Cost
Net Cash Use in Financing Activities ₹ - ₹ -
Net Changes in Cash & Cash Equivalents (I+II+III) ₹ - ₹ -
Cash and Cash Equivalents at the beginning of the year
Cash and Cash Equivalents at the end of the year
Net Changes in Cash & Cash Equivalents ₹ - ₹ -
Computation of Liquidity Ratios
Company 1 Company 2
Particulars
As on 31-03-2021 As on 31-03-2020 As on 31-03-2021 As on 31-03-2020
Current Ratio = Current Asset/Current Liabilities
Current Assets ₹ - ₹ - ₹ - ₹ -
Current Liabilities ₹ - ₹ - ₹ - ₹ -
Current Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Quick Ratio or Acid Test Ratio = (Current Asset - Inventory)/Current Liabilities
Current Assets ₹ - ₹ - ₹ - ₹ -
Inventory ₹ - ₹ - ₹ - ₹ -
Current Liabilities ₹ - ₹ - ₹ - ₹ -
Quick Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Cash Ratio = (Cash and Cash Equivalents + Current Investment)/Current Liabilities
Cash and Cash Equivalents ₹ - ₹ - ₹ - ₹ -
Current Investment ₹ - ₹ - ₹ - ₹ -
Current Liabilities ₹ - ₹ - ₹ - ₹ -
Cash Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Net Working Capital = Current Asset - Current Liabilities (Excluding Short Term Bank Borrowings)
Current Assets ₹ - ₹ - ₹ - ₹ -
Current Liabilities ₹ - ₹ - ₹ - ₹ -
Short Term Bank Borrowings ₹ - ₹ - ₹ - ₹ -
Net Working Capital #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Computation of Capital Structure Ratios
Company 1 Company 2
Particulars
As on 31-03-2021 As on 31-03-2020 As on 31-03-2021 As on 31-03-2020
Debt to Asset Ratio = Total Debt/Total Assets
Total Debt ₹ - ₹ - ₹ - ₹ -
Total Asset ₹ - ₹ - ₹ - ₹ -
Debt to Asset Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Debt to Equity Ratio = Long Term Debt/Total Equity
Long Term Debt ₹ - ₹ - ₹ - ₹ -
Total Equity ₹ - ₹ - ₹ - ₹ -
Debt to Equity Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Debt to Capital Ratio = Total Debt/(Total Debt+Total Equity)
Total Debt ₹ - ₹ - ₹ - ₹ -
Total Equity ₹ - ₹ - ₹ - ₹ -
Debt to Capital Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Debt to EBITDA Ratio = Total Debt/Earnings Before Interest Tax Depreciation and Amortisation
Total Debt ₹ - ₹ - ₹ - ₹ -
Profit Before Tax ₹ - ₹ - ₹ - ₹ -
Interest ₹ - ₹ - ₹ - ₹ -
Depreciation ₹ - ₹ - ₹ - ₹ -
EBITDA ₹ - ₹ - ₹ - ₹ -
Debt to EBITDA Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Asset to Equity Ratio = Total Asset/Total Equity
Total Asset ₹ - ₹ - ₹ - ₹ -
Total Equity ₹ - ₹ - ₹ - ₹ -
Asset to Equity Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Interest Coverage Ratio = EBITDA/Interest Expense
Profit Befor Tax ₹ - ₹ - ₹ - ₹ -
Depreciation ₹ - ₹ - ₹ - ₹ -
Interest Expense ₹ - ₹ - ₹ - ₹ -
EBITDA ₹ - ₹ - ₹ - ₹ -
Interest Coverage Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Debt-Service Coverage Ratio = EBITDA/Total Debt Service
Profit Before Tax ₹ - ₹ - ₹ - ₹ -
Depreciation ₹ - ₹ - ₹ - ₹ -
Principal Debt ₹ - ₹ - ₹ - ₹ -
Interest Expense ₹ - ₹ - ₹ - ₹ -
EBITDA ₹ - ₹ - ₹ - ₹ -
Interest Coverage Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Cash Coverage Ratio = Total Cash/Interest Expense
Total Cash & Cash Equivalents ₹ - ₹ - ₹ - ₹ -
Interest Expense ₹ - ₹ - ₹ - ₹ -
Cash Coverage Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Asset Coverage Ratio = (Total Assets - Intangible Assets) - (Current Liabilities - Short term Debt)/Interest Expense
Total Assets ₹ - ₹ - ₹ - ₹ -
Intangible Assets ₹ - ₹ - ₹ - ₹ -
Current Liabilities ₹ - ₹ - ₹ - ₹ -
Short Term Debt ₹ - ₹ - ₹ - ₹ -
Interest Expense ₹ - ₹ - ₹ - ₹ -
Asset Coverage Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Computation of Turnover Ratios
Company 1 Company 2
Particulars
As on 31-03-2021 As on 31-03-2020 As on 31-03-2021 As on 31-03-2020
Total Asset Turnover Ratio = Revenue from Operations/Total Assets
Revenue from Operations ₹ - ₹ - ₹ - ₹ -
Total Assets ₹ - ₹ - ₹ - ₹ -
Total Asset Turnover Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Fixed Asset Turnover Ratio = Revenue from Operations/Fixed Assets
Revenue from Operations ₹ - ₹ - ₹ - ₹ -
Fixed Assets ₹ - ₹ - ₹ - ₹ -
Fixed Asset Turnover Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Capital Turnover Ratio = Revenue from Operations/Capital Employed
Revenue from Operations ₹ - ₹ - ₹ - ₹ -
Capital Employed ₹ - ₹ - ₹ - ₹ -
Capital Turnover Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Working Capital Turnover Ratio = Revenue from Operation/Working Capital
Revenue from Operations ₹ - ₹ - ₹ - ₹ -
Current Asset ₹ - ₹ - ₹ - ₹ -
Current Liabilities ₹ - ₹ - ₹ - ₹ -
Working Capital ₹ - ₹ - ₹ - ₹ -
Working Capital Turnover Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Inventory Turnover Ratio = Revenue from Operation/Average Inventory
Revenue from Operations ₹ - ₹ - ₹ - ₹ -
Opening Inventory ₹ - Enter Value ₹ - Enter Value
Closing Inventory ₹ - ₹ - ₹ - ₹ -
Average Inventory ₹ - #VALUE! ₹ - #VALUE!
Inventory Turnover Ratio #DIV/0! #VALUE! #DIV/0! #VALUE!
Receivables Turnover Ratio = Revenue from Sales/Accounts Receivables
Revenue from Operations ₹ - ₹ - ₹ - ₹ -
Accounts Reveivables ₹ - ₹ - ₹ - ₹ -
Receivables Turnover Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Average Collection Period = 365 days/Receivables Turnover Ratio
Receivables Turnover Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Average Collection Period #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Payables Turnover Ratio = Purchases/Account Payables
Purchases ₹ - ₹ - ₹ - ₹ -
Accounts Payables ₹ - ₹ - ₹ - ₹ -
Receivables Turnover Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Average Payment Period = 365 days/Payables Turnover Ratio
Payables Turnover Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Average Collection Period #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Computation of Profitability Ratios
Company 1 Company 2
Particulars
As on 31-03-2021 As on 31-03-2020 As on 31-03-2021 As on 31-03-2020
Gross Profit Ratio = Profit Before Tax/Sales * 100
Sales ₹ - ₹ - ₹ - ₹ -
Cost of Material Consumed ₹ - ₹ - ₹ - ₹ -
Purchases Stock-in-Trade ₹ - ₹ - ₹ - ₹ -
Changes in Inventory ₹ - ₹ - ₹ - ₹ -
Gross Profit ₹ - ₹ - ₹ - ₹ -
Gross Profit Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Net Profit Ratio = Profit After Tax/Sales * 100
Profit After Tax ₹ - ₹ - ₹ - ₹ -
Sales ₹ - ₹ - ₹ - ₹ -
Gross Profit Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Operating Profit Ratio = Earnings Before Interest and Tax/Sales * 100
Profit Before Tax ₹ - ₹ - ₹ - ₹ -
Interest Expense ₹ - ₹ - ₹ - ₹ -
EBIT ₹ - ₹ - ₹ - ₹ -
Sales ₹ - ₹ - ₹ - ₹ -
Operating Profit Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Cost of Goods Sold Ratio = Cost of Goods Sold/Sales * 100
Sales ₹ - ₹ - ₹ - ₹ -
Cost of Material Consumed ₹ - ₹ - ₹ - ₹ -
Purchases Stock-in-Trade ₹ - ₹ - ₹ - ₹ -
Changes in Inventory ₹ - ₹ - ₹ - ₹ -
Cost of Goods Sold ₹ - ₹ - ₹ - ₹ -
Cost of Goods Sold Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Operating Expense Ratio = Operating Expenses/Sales * 100
Sales ₹ - ₹ - ₹ - ₹ -
Employee Benefit Expense ₹ - ₹ - ₹ - ₹ -
Depreciation & Amortisation ₹ - ₹ - ₹ - ₹ -
Other Expenses ₹ - ₹ - ₹ - ₹ -
Operating Expense Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Operating Ratio = Profit Before Tax/Sales * 100
Profit Before Tax ₹ - ₹ - ₹ - ₹ -
Sales ₹ - ₹ - ₹ - ₹ -
Operating Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Financial Expenses Ratio = Financial Expense/Sales * 100
Financial Expense ₹ - ₹ - ₹ - ₹ -
Sales ₹ - ₹ - ₹ - ₹ -
Financial Expenses Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Return on Asset = Net Profit After Tax/Average Total Asset
Net Profit After Tax ₹ - ₹ - ₹ - ₹ -
Total Fixed Assets ₹ - ₹ - ₹ - ₹ -
Return on Asset #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Return on Capital Employed = EBIT * (1-Tax)/Average Total Capital Employed * 100
EBIT ₹ - ₹ - ₹ - ₹ -
Tax ₹ - ₹ - ₹ - ₹ -
Tax % #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Capital Employed ₹ - ₹ - ₹ - ₹ -
Return on Capital Employed #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Return on Equity = Net Profit After Tax/Equity Shareholders Fund * 100
Net Profit After Tax ₹ - ₹ - ₹ - ₹ -
Equity Shareholders Fund ₹ - ₹ - ₹ - ₹ -
Return on Equity #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Dividend Payout Ratio = Dividend Per Equity (DPS)/Earning Per Equity Share (EPS)
Dividend Per Share (DPS) Enter Value Enter Value Enter Value Enter Value
Equity Per Share (EPS) ₹ - ₹ - ₹ - ₹ -
Dividend Payout Ratio #VALUE! #VALUE! #VALUE! #VALUE!
Dividend Yield = Dividend Per Share (DPS)/Market Price of Share (as on 31st March of Year) * 100
Dividend Per Share (DPS) Enter Value Enter Value Enter Value Enter Value
Market Price Per Share (MPS) ₹ 1,333.70 ₹ 2,208.05 ₹ 60.15 ₹ 250.86
Dividend Yield #VALUE! #VALUE! #VALUE! #VALUE!
Earnings Yield = Earnings Per Share (EPS)/Market Price of Share (as on 31st March of Year) * 100
Earnings Per Share (EPS) ₹ - ₹ - ₹ - ₹ -
Market Price Per Share (MPS) Enter Value Enter Value Enter Value Enter Value
Earnings Yield #VALUE! #VALUE! #VALUE! #VALUE!
P/E Ratio = Market Price Per Share (MPS)/Earnings Per Share (EPS)
Market Price Per Share (MPS) Enter Value Enter Value Enter Value Enter Value
Earnings Per Share (EPS) ₹ - ₹ - ₹ - ₹ -
P/E Ratio #VALUE! #VALUE! #VALUE! #VALUE!
