Vous êtes sur la page 1sur 3

ASSOCIATED CEMENT COMPANY LTD

Profit & Loss Account

Balance Sheet
2011

Sales (Gross)
Excise Duty

2010
Rs. Lakh
1,047,839 856,371
(103,973) (84,638)

2009
872,424
(69,704)

18,795
700,432

18,795
628,154

18,802
582,820

Total

719,227

646,949

601,622

51,073
51,836

52,382
36,153

56,692
34,925

Total

102,909

88,535

91,617

Current Liabilities:
Current Liabilities
Provisions

261,036
105,402

225,055
149,587

206,034
109,188

Total

366,438

374,642

315,222

1,188,574

1,110,126

1,008,461

Non-Current Assets:
Fixed Assets
Capital Work-in-Progress
Investments

620,753
43,532
162,495

508,244
156,280
170,267

415,829
215,621
147,564

Total

826,780

834,791

779,014

Current Assets:
Inventories
Sundry Debtors
Cash & Bank Balances
Other Current Assets
Loans & Advances

109,970
26,041
165,256
1,501
59,026

91,498
17,828
98,003
5,612
62,394

77,898
20,370
74,638
1,099
55,442

Total

361,794

275,335

229,447

1,188,574

1,110,126

1,008,461

771,733

Cost of Sales:
(Increase) / Decrease in stock in trade and work in progress
Consumption of Raw materials
Purchase of traded Cement

(9,439)
142,800
16,978

(5,658)
110,658
11,763

(2,874)
89,151
9,316

(150,339) (116,763)

(95,593)

Non-Current Liabilites:
Loans
Defered Tax Liabilities

Other Operating Income


Manufacturing & Other Exp:
Employees cost
Power and Fuel
Outward Freight charges
Depreciation & Amortisation
Other Expenditure

793,527

654,970

707,127

22,163

25,845

16,370

52,569
218,319
140,171
47,530
212,559

46,189
159,867
107,030
39,268
186,487

36,772
153,965
105,441
34,209
162,982

2009

Shareholder's Funds:
Share Capital
Reserves & Surplus

943,866

Gross Profit

2010
Rs. Lakh

EQUITY & LIABILITIES

Net Sales

Total

802,720

2011

TOTAL
ASSETS

Total
Other Income

Opertaing Profit
Interest Expense

(671,148) (538,841)

(493,369)

19,191

9,848

7,741

163,733

151,822

237,869

(9,691)

(5,678)

(8,430)

Profit Before Tax

154,042

146,144

229,439

Tax Expense

(21,516)

(34,144)

(68,766)

Net profit

132,526

112,000

160,673

Note: Incomes & Expenses has been categorised under different heads in order to find out Profit figures
at different positions such as Gross & Net Profit. All figures has been rounded up/down accordingly.

2011

Capital Employed
Liquid Assets
No. of shares (Lakh)

2010
Rs. Lakh
770,300 699,331
251,824 183,837
1888
1888

TOTAL

2009
658,314
151,549
1888

AMBUJA CEMENT
Profit & Loss Account

Balance Sheet
2011

Sales (Gross)
Excise Duty
Net Sales
Cost of Sales:
(Increase) / Decrease in stock in trade and work in progress
Consumption of Raw materials
Purchase of traded Cement/Clinker

2010
Rs. Lakh
958,833 825,703
(107,381) (86,682)
851,452

739,021

2009
772,142
(64,455)
707,687

5,700
56,856
882

(5,428)
47,258
12,370

4,944
39,369
57,074

Total

(63,438)

(54,200)

(101,387)

Gross Profit

788,014

684,821

606,300

8,837

12,734

10,461

Other Operating Income


Manufacturing & Other Exp:
Employees cost
Power and Fuel
Outward Freight charges
Depreciation & Amortisation
Other Expenditure

43,320
200,634
145,465
44,515
210,412

34,366
169,734
125,807
38,719
169,899

27,284
142,275
112,169
29,699
137,884

2011

2010
Rs. Lakh

2009

EQUITY & LIABILITIES


Shareholder's Funds:
Share Capital
Reserves & Surplus

33,899
773,045

30,731
702,279

30,498
616,592

Total

806,944

733,010

647,090

Non-Current Liabilites:
Loans
Defered Tax Liabilities

4,936
64,360

6,503
53,088

16,570
48,584

Total

69,296

59,591

65,154

Current Liabilities:
Current Liabilities
Provisions

158,813
110,611

129,761
109,657

106,705
67,404

Total

269,424

239,418

174,109

1,145,664

1,032,019

886,353

Non-Current Assets:
Fixed Assets
Capital Work-in-Progress
Investments

618,646
57,728
86,431

562,775
93,070
62,595

344,004
271,443
72,701

Total

762,805

718,440

688,148

Current Assets:
Inventories
Sundry Debtors
Cash & Bank Balances
Other Current Assets
Loans & Advances

92,497
24,085
207,123
2,393
56,761

90,186
12,818
164,817
1,703
44,055

68,324
15,220
88,068
1,288
25,305

Total

382,859

313,579

198,205

1,145,664

1,032,019

886,353

TOTAL
ASSETS

Total
Other Income

Opertaing Profit
Interest Expense

(644,346) (538,525)

(449,311)

23,045

12,026

15,123

175,550

171,056

182,573

(5,263)

(4,869)

(2,243)

Profit Before Tax

170,287

166,187

180,330

Tax Expense

(47,401)

(39,826)

(58,493)

Net profit

122,886

126,361

121,837

Note: Incomes & Expenses has been categorised under different heads in order to find out Profit figures
at different positions such as Gross & Net Profit. All figures has been rounded up/down accordingly.
Presentation of F/s has been altered for the purpose of fair comparison.

2011

Capital Employed
Liquid Assets
No. of shares (Lakh)

2010
Rs. Lakh
811,880 739,513
290,362 223,393
15344
15299

TOTAL

2009
663,660
129,881
15299

Ratios
Profitability Ratios
Gross Profit
ACC
Net Profit
ROCE
Gross Profit
Ambuja Net Profit
ROCE

Liquidity Ratios
Current
Quick
Current
Ambuja
Quick
ACC

Solvency Ratios
ACC

Gearing (%)
Interest Cover
(times)

Gearing (%)
Ambuja Interest Cover
(times)

Investor's Ratios
EPS (Rs/Share)
ACC
SP (Rs/Share)
PER (times)
EPS (Rs/Share)
Ambuja SP (Rs/Share)
PER (times)

2011
84.07
14.04
21.26
92.55
14.43
21.62

2011
0.99
0.69
1.42
1.08

2011

2010
%
84.87
14.51
21.71
92.67
17.10
23.13

2009

2010
times
0.73
0.49
1.31
0.93

2009

2010

2009

88.09
20.02
36.13
85.67
17.22
27.51

0.73
0.48
1.14
0.75

6.63

7.49

8.61

16.90
0.61

26.74
0.88

28.22
2.50

33.36

35.13

81.40

2011

2010

70.19
1150.00
16.38
8.01
155.00
19.35

59.32
1076.00
18.14
8.26
143.00
17.31

Glossary
ROCE = Return on Capital Employed
EPS = Earning per Share
SP = Share Price
PER = Price Earning Ratio

2009
85.10
876.00
10.29
7.96
104.00
13.06

Vous aimerez peut-être aussi