Restated Financial Statement (RFS)
| Particulars | 31st March 2024 | 31 March 2023 | 31 March 2022 | % change from March 31, 2022 to March 31, 2023 | % change from March 31, 2023 to March 31, 2024 |
|---|---|---|---|---|---|
| Current Ratio | 1.36 | 1.45 | 1.00 | 45% | -6% |
| Debt-Equity Ratio | 1.04 | 0.71 | 0.55 | 29% | 47% |
| Debt Service Coverage Ratio | 2.62 | 2.81 | 11.78 | -76% | -7% |
| Return On Equity Ratio | 0.37 | 0.70 | 1.50 | -54% | -47% |
| Particulars | Numerator/Denominator | 31 March 2024 | 31 March 2023 | 31 March 2022 |
|---|---|---|---|---|
| (a) Current Ratio | Current Assets Current Liabilities |
315.31 231.20 |
264.16 181.91 |
142.31 141.94 |
| (b) Debt-Equity Ratio | Total Debts Equity |
556.66 537.31 |
260.91 369.03 |
97.86 178.56 |
| (c) Debt Service Coverage Ratio | Earning available for Debt Service Interest + Installments |
230.70 88.18 |
257.31 91.68 |
178.47 15.15 |
| (d) Return On Equity Ratio | Profit After Tax Average Shareholder’s Equity |
168.28 453.17 |
190.47 273.80 |
138.72 92.20 |
| (e) Inventory Turnover Ratio | Total Turnover Average Inventories |
616.21 37.78 |
532.06 33.13 |
509.52 15.23 |
| (f) Trade Receivables Turnover Ratio | Total Turnover Average Account Receivable |
616.21 127.36 |
532.06 50.04 |
509.52 18.27 |
| (g) Trade Payables Turnover Ratio | Total Purchases Average Account Payable |
239.09 2.65 |
109.14 2.17 |
118.46 1.18 |
| (h) Net Capital Turnover Ratio | Total Turnover Net Working Capital |
616.21 84.11 |
532.06 82.25 |
509.52 0.37 |
| (i) Net Profit Ratio | Net Profit After tax Total Turnover |
168.28 616.21 |
190.47 532.06 |
138.72 509.52 |
| (j) Return On Capital Employed | Earning Before Interest And Taxes Capital Employed |
211.87 1085.28 |
247.62 625.35 |
172.85 274.50 |
| (k) Return On Investment | Net Profit After tax Total Investment |
168.28 484.86 |
190.47 169.19 |
138.72 287.18 |
