Assesment of Working Capital Requirements

Form - II : Opearting Statement (Rs.in Lacs)

As per Profit & Loss Account actuals / estimates for the year ended / ending
March 31'23
March 31'23 March 31'24 March 31'25 March 31' 26 March 31' 27 March 31' 28 March 31' 29
Mangalam Mines
Projected Actual Provisional Projected Projected Projected Projected Projected
(0) (1) (2) (3) (4) (5) (6) (7)
1. Gross sales - (i) Domestic sales 315.70 329.91 344.75 360.27 376.48 393.42 411.12
(ii) Export sales - - - - - - -
(iii) Other Income - - - - - - -
Add other revenue income - - - - - - -
Total 315.70 329.91 344.75 360.27 376.48 393.42 411.12
2. Less excise duty - - - - - - -
Deduct other items - - - - - - -
3. Net sales(item 1 - item 2) 315.70 329.91 344.75 360.27 376.48 393.42 411.12
4. % age rise (+) or fall (-) in net sales as compared to
previous year (annualised) NA 5% 4% 4% 4% 4% 4%
5. Cost of sales
i) STOCK PURCHASES (including stores & spares and 60.04 68.05 74.78 81.72 88.90 96.31 104.03
other items used in the process of manufacture
(a) Imported
(b) Indigenous 60.04 68.05 74.78 81.72 88.90 96.31 104.03
ii) Other spares - - - - - - -
(a) Imported - - - - -
(b) Indigenous
iii)Power and fuel 95.44 99.26 103.23 107.36 111.65 116.12 120.76
iv) Direct labour 8.25 8.46 8.68 8.91 9.14 9.38 9.62
v) Other direct. expenses (freight) 116.29 120.36 124.57 128.93 133.45 138.12 142.95
vi) Depreciation 7.92 6.73 5.72 4.86 4.13 3.51 2.99
vii) SUB-TOTAL (i to vi) 287.94 302.86 316.98 331.79 347.27 363.44 380.35
viii) Add:Opening stocks-in-process - - - - - - -
Sub-total 287.94 302.86 316.98 331.79 347.27 363.44 380.35
ix) Deduct:Closing stocks-in-process - - - - - - -
x) Cost of Production 287.94 302.86 316.98 331.79 347.27 363.44 380.35
xi) Add : Opening stock of Finished goods 10.35 7.15 7.58 7.98 8.38 8.80 9.20
Sub-total 298.29 310.01 324.56 339.77 355.65 372.23 389.55
xii) Deduct closing stock of Finished goods 7.15 7.58 7.98 8.38 8.80 9.20 9.59
xiii) SUB-TOTAL (Total cost of sales) 291.14 302.43 316.58 331.38 346.86 363.04 379.96
Gross Profit 24.56 27.47 28.17 28.88 29.62 30.38 31.17
6. Selling, general & adm. expenses 7.17 8.52 8.81 9.12 9.44 9.77 10.11
7. SUB-TOTAL (5+6) 298.31 310.95 325.40 340.51 356.30 372.81 390.07
8. Operating profit before interest(3-7) 17.39 18.96 19.35 19.76 20.18 20.61 21.05
9. Interest 3.62 4.80 4.80 4.80 4.80 4.80 4.80
10.Operating profit after interest(8-9) 13.77 14.16 14.55 14.96 15.38 15.81 16.25
11. (i) Add other non-operating income
(a) Claims/ Discount Received - - - - - - -
(b) Miscellaneous Income - - - - - - -
(c) Income from sale of Dolochar
(d) Previous Year Adjustments - - - - - - -
Sub-total (income) - - - - - - -
(ii) Deduct other non-operating exp.
(a)Amount written off - - - - - - -
(b)Other Miscellaneous Expenses - - - - - - -
(c) Loss on sale of assets - - - - - - -
Sub-total(expenses) - - - - - - -
(iii) Net of other non-operating income/expenses - - - - - - -
12. Profit before tax/loss {10+11(iii)} 13.77 14.16 14.55 14.96 15.38 15.81 16.25
13. Provision for taxes - - - - - - -
14. Net profit/loss (12-13) 13.77 14.16 14.55 14.96 15.38 15.81 16.25
15. (a)Equity dividend paid - amt ( already paid + b.s.prov.) / Withdrawan - - - - - - -
(b) Dividend Rate 0% 0% 0% 0% 0% 0% 0%
16. Retained profit (14-15) 13.77 14.16 14.55 14.96 15.38 15.81 16.25
17. Retained profit/Net profit (% age) 100% 100% 100% 100% 100% 100% 100%
 FORM - III
ANALYSIS OF BALANCE SHEET (AMOUNT IN : Rs. in Lacs)
Mangalam Mines As per Balance sheet as at
LIABILITIES March 31'23
March 31'23 March 31'24 March 31'25 March 31' 26 March 31' 27 March 31' 28 March 31' 29

Projected Actual Provisional Projected Projected Projected Projected Projected

CURRENT LIABILITIES (0) (1) (2) (3) (4) (5) (6) (7)
1.Short-term borrowings from banks(incld.bills purchased
discounted & excess borrwoing placed on repayment basis)
(i) From applicant bank CCSDL - - - - - - -
(ii) From applicant banks C/C 38.99 40.00 40.00 40.00 40.00 40.00 40.00
(iii) (of which BP & BD) - - - - - - -
Sub total (A) 38.99 40.00 40.00 40.00 40.00 40.00 40.00
2. Short term borrowings from others - - - - - - -
3. Sundry creditor (Trade) 31.53 32.16 32.80 33.46 34.13 34.81 35.51
4. Advance payments from customers/dep. from dealers - - - - - - -
5. Provision for taxation - - - - - - -
6. Creditors for capital goods - - - - - - -
7. Other statutory liabilities (due within one year) - - - - - -
8. Deposits/Instalments of term loans/DPGs/Debentures, etc. - - - -
(due within one year)
9. Other current liabilities & provisions (due in 1yr.) 8.15 8.97 9.86 10.85 11.93 13.13 14.44
(Specify major items)
a. Creditors for Services & Exps. - - - - - - -
b. Other Current Liabilities & provisions 8.15 8.97 9.86 10.85 11.93 13.13 14.44
c. Other Current Liabilities (Chq Issu but not Presented) - - - - - - -
Other Current Liabilities [Sub-total (B)] 39.68 41.13 42.67 44.31 46.06 47.94 49.95
10. Total Current Liabilities( total of 1 to 9 excl 1(iii)) 78.67 81.13 82.67 84.31 86.06 87.94 89.95
TERM LIABILITIES
11.Debentures (not maturing within 1 yr.) - - - - - - -
12.Prefrence shares(redeemable after1yr.) - - - - - - -
13.Term loans(excld instalments payable within 1 yr.) - - - - - - -
14.Deferred Payment Credit excluding instt.due within 1 yr.) - - - - - - -
15.Unsecured Loans (repayable after 1 yr.) 27.63 26.25 24.94 23.69 22.50 21.38 20.31
16.Other term liabilities(Advances from Customers) - - - - - - -
17. TOTAL TERM LIABILITIES 27.63 26.25 24.94 23.69 22.50 21.38 20.31
17(a). Inter Unit Balance - - - - - - -
18. Total Outside Liabilities(item 10 +17) 106.30 107.37 107.60 108.00 108.57 109.32 110.26
NET WORTH
19.Ordinary share capital 30.85 30.85 45.01 59.56 74.52 89.90 105.70
20.General Reserve - - - - - - -
21. Deposit -
22.Other reserves(excluding provisions) - - - - - - -
23.Surplus(+) or deficit(-) in P&L account - 14.16 14.55 14.96 15.38 15.81 16.25
23(a).Others - Share Premium - - - - - -
23(b). Investment Allowance Reserve - - - - - - -
24. NET WORTH 30.85 45.01 59.56 74.52 89.90 105.70 121.96
25. TOTAL LIABILITIES 137.15 152.38 167.16 182.51 198.46 215.02 232.21
 FORM - III (Continued)
ANALYSIS OF BALANCE SHEET (AMOUNT IN : Rs.in lacs)
Mangalam Mines As per Balance sheet as at
ASSETS March 31'23
March 31'23 March 31'24 March 31'25 March 31' 26 March 31' 27 March 31' 28 March 31' 29

Projected Actual Provisional Projected Projected Projected Projected Projected

CURRENT ASSETS (1) (1) (2) (3) (3) (3) (3) (3)
26.Cash and bank balances 7.37 7.63 7.89 8.17 8.46 8.75 9.06
27.Investments(other than long term investments) - - - - - - -
(i) Fixed Deposits( LC,BG,Margin ) - - - - - - -
(ii)Other Fixed deposits with bank - - - - - - -
28.(i) Receivables other than defered & export 32.59 53.85 73.66 93.18 112.55 131.90 151.36
( including bills purchased and dicounted by banks) - - - - - - -
(ii)Export receivables(incld bills purchased & dis.by bank) - - - - - - -
29.Instalments of deferred receivables(due within 1 yr.) - - - - - - -
30.Inventory: 7.15 7.58 7.98 8.38 8.80 9.20 9.59
(i) Raw materials(including stores & other items - - - - - - -
used in the process of manufacture)
a)Imported - - - - - - -
b)Indigenous - - - - - - -
(ii) Stocks-in-process - - - - - - -
(iii)Finished goods 7.15 7.58 7.98 8.38 8.80 9.20 9.59
(iv) Other consumable spares - - - - - - -
a)Imported - - - - - - -
b)Indigenous - - - - - - -
31.Advances to suppliers of raw materials - - - - - - -
32.Advance payment of taxes - - - - - - -
33.Other current assets 0.90 0.92 0.94 0.96 0.97 0.99 1.01
- INVESTMENTS - - - - - - -
- Others 0.90 0.92 0.94 0.96 0.97 0.99 1.01
34. TOTAL CURRENT ASSETS(total of 26 to 33) 48.01 69.97 90.47 110.69 130.77 150.85 171.03
FIXED ASSETS
35.Gross Block(land & building,machinery,work-in-process) 97.06 89.14 82.41 76.69 71.82 67.69 64.17
36.Depreciation for the year 7.92 6.73 5.72 4.86 4.13 3.51 2.99
37. NET BLOCK (35-36) 89.14 82.41 76.69 71.82 67.69 64.17 61.19
OTHER NON-CURRENT ASSETS
38.Investments/book debts/adv./deposits which are not - - - - - - -
Current Assets
(i) a)Investments in subsidiary companies/affiliates - - - - - - -
b)Others (amount enmarked for future expansion) - - - - - - -
(ii)Advances to suppliers of capital goods & contractors - - - - - - -
(iii)Inter unit A/c. - - - - - - -
(iv)Others-Debtors >6 months - - - - - - -
-Security deposit - - - - - - -
-Any other Non-Current deposits DR BAL OF P AND L - - - - - - -
39.Non-consumables stores & spares - - - - - - -
40.Other non-current assets incl.dues from directors - - - - - - -
41. TOTAL OTHER NON-CURR.ASSETS - - - - - - -
42.Intangible assets(patents, goodwill, prelim. exp. - - - - - - -
bad/doubtful expenses not provided for, etc.) - - - - - - -
43. TOTAL ASSETS (34+37+41+42) 137.15 152.38 167.16 182.51 198.46 215.02 232.21
44. TANGIBLE NET WORTH (24-42) 30.85 45.01 59.56 74.52 89.90 105.70 121.96
45. NET WORKING CAPITAL(17+24)-(37+41+42) : (30.66) (11.15) 7.81 26.38 44.71 62.91 81.08
46. Current Ratio 0.61 0.86 1.09 1.31 1.52 1.72 1.90
47. Total Outside Liabilities/ Tangible Net Worth 3.45 2.39 1.81 1.45 1.21 1.03 0.90
48. Total Term Liabilities/Tangible Net Worth 0.90 0.58 0.42 0.32 0.25 0.20 0.17
 FORM - IV
Comparative statement of Current assets & Current Liabilities ( Amount in lacs )
Mangalam Mines As per Balance sheet as at
I. CURRENT ASSETS March 31'23 March 31'24 March 31'25 March 31' 26 March 31' 27 March 31' 28 March 31' 29

Actual Provisional Projected Projected Projected Projected Projected

(1) (2) (3) (4) '(5) (6) (7)
1.Raw materials including stores & other items used in
the process of manufacturing
(a) Imported : Amount - - - - -
: Month's consumption - - - - -
(b) Indigenous : Amount - - - - - - -
: Month's consumption - - - - - - -
2. Other consumable spares, excldg. those included in(1) above
(a) Imported : Amount - - - - - - -
: Month's consumption - - - - - - -
(b) Indigenous : Amount - - - - - - -
: Month's consumption - - - - - - -
3. Stocks-in-process : Amount - - - - - - -
: Month's cost of production - - - - - - -
4. Finished goods : Amount 7.15 7.58 7.98 8.38 8.80 9.20 9.59
: Month's cost of Sales 0.29 0.30 0.30 0.30 0.30 (0.30) (0.30)
5. Receivables other than export & defered receivables
( Incldg. bills purchased & discounted by bank)
: Amount 32.59 53.85 73.66 93.18 112.55 131.90 151.36
: Month's Domestic Sales( includg. defered payment sales) #REF! 1.96 2.56 3.10 3.59 4.02 4.42
6. Export receivables(incldg. bills purchased & disc.)
: Amount 0.00 0.00 0.00 0.00 0.00 0.00 0.00
: Month's export Sales - - - - - - -
7. Advance to suppliers of materials & stores/spares,consumables 0.00 0.00 0.00 0.00 0.00 0.00 0.00
: Month's consumption - - - - - - -
8. Other current assets includg. cash & bank balances & defered 8.27 8.55 8.83 9.13 9.43 9.75 10.07
receivables due within one year(speciy major items)
: Cash & bank balances 7.37 7.63 7.89 8.17 8.46 8.75 9.06
: Investment except long-term investment of def. receivales 0.00 0.00 0.00 0.00 0.00 0.00 0.00
: Others 0.90 0.92 0.94 0.96 0.97 0.99 1.01
9. TOTAL CURRENT ASSETS 48.01 69.97 90.47 110.69 130.77 150.85 171.03
II. CURRENT LIABILITIES
(Other than bank borrowing for working capital)

10. Creditors for purchase of raw materials,stores & consumable

spares : Amount 31.53 32.16 32.80 33.46 34.13 34.81 35.51
: Month's purchase 6.30 5.67 5.26 4.91 4.61 4.34 4.10
11. Advance from customers 31.53 32.16 32.80 33.46 34.13 34.81 35.51
12. Statutory liabilities - - - - - - -
13. Other current liabilities-specify major items
a) S T borrowings-others - - - - - - -
b) Dividend payable - - - - - - -
c) Instalments of TL, DPS & public deposits - - - - - - -
d) Other current liabilities & provisions 8.15 8.97 9.86 10.85 11.93 13.13 14.44
14. TOTAL 39.68 41.13 42.67 44.31 46.06 47.94 49.95
 FORM - V
Computation of Assessed Bank Finance for Working Capital (Rs.in Lacs)
As per Balance sheet as at
March 31'23 March 31'24 March 31'25 March 31' 26 March 31' 27 March 31' 28 March 31' 29
Mangalam Mines
Actual Provisional Projected Projected Projected Projected Projected
(1) (2) (3) (4) '(5) (5) (6)
ASSESSED BANK FINANCE
1. Total current assets 48.0 70.0 90.5 110.7 130.8 150.85 171.03
2. Other current laibilities(other than bank borrowing) 39.7 41.1 42.7 44.3 46.1 47.94 49.95
3. Working capital gap 8.3 28.8 47.8 66.4 84.7 102.91 121.08
4. Net working capital -30.7 -11.2 7.8 26.4 44.7 62.91 81.08
5. Assessed Bank Finance 39.0 40.0 40.0 40.0 40.0 40.0 40.00
6. NWC to Total Current Assets % -63.9 -15.9 8.6 23.8 34.2 41.70 47.41
7. Bank Finance to TCA % 81.2 57.2 44.2 36.1 30.6 26.52 23.39
8. Sundry Creditors to TCA % 65.7 46.0 36.3 30.2 26.1 23.1 20.8
9. Other Current Liability to Total Current assets % 17.0 12.8 10.9 9.8 9.1 8.7 8.4
10. Inventory to Net Sales ( Days ) 8 8 8 8 9 9 9
11. Receivables to Gross Sales ( Days ) 38 60 78 94 109 122 134
12. Sundry Creditors to Purchases ( Days ) 192 173 160 149 140 132 125
FORM - VI FUND FLOW STATEMENT (Rs.in lacs)
As per Balance sheet as at
March 31'23 March 31'24 March 31'25 March 31' 26 March 31' 27 March 31' 28 March 31' 29
Mangalam Mines
Actual Provisional Projected Projected Projected Projected Projected
(1) (2) (3) (4) '(5) (5) (6)

1. SOURCES
a) Net profit (after tax) 13.77 14.16 14.55 14.96 15.38 15.81 16.25
b) Depreciation 7.92 6.73 5.72 4.86 4.13 3.51 2.99
c) Increase in capital 19.55 0.00 14.16 14.55 14.96 15.38 15.81
d) Increase in term liabilities,including public deposits 9.82 0.00 0.00 0.00 0.00 0.00 0.00
e) Decrease in : i ) Fixed assets 0.00 7.92 6.73 5.72 4.86 4.13 3.51
ii) Other non-current assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
f) Others 0.00 0.00 0.00 0.00 0.00 0.00 0.00
g) TOTAL 51.06 28.81 41.16 40.10 39.34 38.84 38.56
2. USES
a) Net loss
b) Decrease in term liabilities,including public deposits 0.00 1.38 1.31 1.25 1.18 1.13 1.07
c) Increase in : i ) Fixed asset 67.92 0.00 0.00 0.00 0.00 0.00 0.00
ii ) Depreciation adjustment 4.37 7.92 6.73 5.72 4.86 4.13 3.51
iii) Other non-current assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
d) Dividend payment / Withdrawals 0.00 0.00 0.00 0.00 0.00 0.00 0.00
e) Others 15.58 0.00 14.16 14.55 14.96 15.38 15.81
f) TOTAL 87.87 9.30 22.20 21.52 21.01 20.64 20.39
3. Long term surplus / deficit -36.81 19.51 18.96 18.58 18.33 18.20 18.17
4. Increase / Decrease in current assets* 30.01 21.96 20.50 20.22 20.08 20.07 20.18
(as per details given below)
5. Increase / Decrease in current liabilities 30.65 1.45 1.54 1.64 1.75 1.88 2.01
other then bank borrowings
6. Increase / Decrease in working capital gap (0.64) 20.52 18.96 18.58 18.33 18.20 18.17
7. Net surplus(+) / deficit(-) (36.17) (1.01) - - - (0.00) -
8. Increase / Decrease in Bank borrowings 36.17 1.01 - - - - -
INCREASE / DECREASE IN NET SALES 275.04 14.21 14.85 15.51 16.21 16.94 17.70
*Break-up of (4) - 0.00 - - - (0.00) -
i ) Increase / decrease in Raw materials - - - - - - -
ii ) Increase / decrease in Stock -in-process - - - - - - -
iii ) Increase / decrease in Finished goods 2.77 0.43 0.40 0.41 0.41 0.40 0.40
iv) Increase / decrease in Receivables (a) Domestic 21.33 21.26 19.82 19.52 19.36 19.36 19.45
(b) Export - - - - - - -
v ) Increase / decrease in Stores & spares - - - - - - -
vi) Increase / decrease in Other current assets 5.91 0.28 0.29 0.30 0.31 0.32 0.33
30.01 21.96 20.50 20.22 20.08 20.07 20.18
 Assesment of Working Capital Requirements
Financial Indicators
March 31'23 March 31'24 March 31'25 March 31' 26 March 31' 27 March 31' 28 March 31' 29
Mangalam Mines
Actual Provisional Projected Projected Projected Projected Projected
(1) (2) (3) (4) '(5) (5) (6)
1. Net Sales 315.70 329.91 344.75 360.27 376.48 393.42 411.12
1.a. Operating Profit 17.39 18.96 19.35 19.76 20.18 20.61 21.05
2. Profit Before Tax 13.77 14.16 14.55 14.96 15.38 15.81 16.25
2.a. PBT / Net sales( % ) 4.36 4.29 4.22 4.15 4.08 4.02 3.95
3. Profit After Tax 13.77 14.16 14.55 14.96 15.38 15.81 16.25
4. Paid Up Capital 30.85 30.85 45.01 59.56 74.52 89.90 105.70
4.a. Cash Accruals 21.69 20.89 20.27 19.82 19.51 19.32 19.24
5. Tangible Net Worth 30.85 45.01 59.56 74.52 89.90 105.70 121.96
6. Total Outside Liability 106.30 107.37 107.60 108.00 108.57 109.32 110.26
7. TOL / TNW 3.45 2.39 1.81 1.45 1.21 1.03 0.90
7.a. Adjusted TNW 30.85 45.01 59.56 74.52 89.90 105.70 121.96
7.b. TOL / Adj. TNW 3.45 2.39 1.81 1.45 1.21 1.03 0.90
8. Total Current Assets 48.01 69.97 90.47 110.69 130.77 150.85 171.03
8.a. Total Tangible Assets 137.15 152.38 167.16 182.51 198.46 215.02 232.21
9. PBT / TTA ( % ) 10.04% 9.29% 8.71% 8.20% 7.75% 7.35% 7.00%
10. Operating Expenses 298.31 310.95 325.40 340.51 356.30 372.81 390.07
11. Operating Expenses / Net Sales ( % ) 94.49% 94.25% 94.39% 94.52% 94.64% 94.76% 94.88%
12. Cost Of Sales / Net sales ( % ) 92.22% 91.67% 91.83% 91.98% 92.13% 92.28% 92.42%
13. Depreciation 7.92 6.73 5.72 4.86 4.13 3.51 2.99
14. Interest 3.62 4.80 4.80 4.80 4.80 4.80 4.80
15. Net Working Capital -30.66 -11.15 7.81 26.38 44.71 62.91 81.08
17. Inventory + Receivables 39.74 61.43 81.64 101.57 121.34 141.10 160.95
18. Assessed Bank Finance 38.99 40.00 40.00 40.00 40.00 40.00 40.00
19. PBDIT 25.31 25.69 25.08 24.62 24.31 24.12 24.04
20. PBDIT / Intt. 6.99 5.35 5.22 5.13 5.06 5.02 5.01
21. PBDIT / TTA 18.45 16.86 15.00 13.49 12.25 11.22 10.35
22. Purchases 60.04 68.05 74.78 81.72 88.90 96.31 104.03
23. Sundry Creditors 31.53 32.16 32.80 33.46 34.13 34.81 35.51
24. TOL / TNW 3.45 2.39 1.81 1.45 1.21 1.03 0.90
25. CA /CL 0.61 0.86 1.09 1.31 1.52 1.72 1.90
26. Bank Finance / TCA ( % ) 81.21 57.17 44.21 36.14 30.59 26.52 23.39
27. Gross Sales / Total Current Assets 6.58 4.71 3.81 3.25 2.88 2.61 2.40
28. Operating Profit / Net Sales ( % ) 5.51 5.75 5.61 5.48 5.36 5.24 5.12
29. Operating Profit / TTA ( % ) 12.68 12.44 11.58 10.83 10.17 9.59 9.07
30. Operating Profit / TNW ( % ) 56.37 42.12 32.49 26.52 22.45 19.50 17.26
31. Operating Profit / Gross Fixed Assets( % ) 17.92 21.27 23.48 25.77 28.10 30.45 32.81
EFFICIENCY RATIOS
1. Net Sales to TTA ( times) 2.30 2.17 2.06 1.97 1.90 1.83 1.77
2.PBT to TTA ( % ) 10.04 9.29 8.71 8.20 7.75 7.35 7.00
3. Operating costs to sales ( % ) 94.49 94.25 94.39 94.52 94.64 94.76 94.88
4. Bank Finance to TCA ( % ) 81.21 57.17 44.21 36.14 30.59 26.52 23.39
5. Inventory +Receivables to net sales ( days) 46 68 65 103 118 131 143

A. Assessed Bank Finance 38.99 40.00 40.00 40.00 40.00 40.00 40.00
B. CA /CL 0.61 0.86 1.09 1.31 1.52 1.72 1.90
C. TOL / TNW 3.45 2.39 1.81 1.45 1.21 1.03 0.90
D. PBDIT / Intt. 6.99 5.35 5.22 5.13 5.06 5.02 5.01
E. Net Profit / Net Sales ( % ) 4.36 4.29 4.22 4.15 4.08 4.02 3.95
F. (PBDIT / TTA) ROCE 18.45 16.86 15.00 13.49 12.25 11.22 10.35
G. (Inventory + Receivable)/Net Sales ( days ) 46 68 65 103 118 131 143
F. PBDIT / N. Sales 8.02 7.79 7.27 6.84 6.46 6.13 5.85
March 31'23