2011-12 (in Crore)

Calculation of Working Capital

Current Assets 3493.44
Current Liabilities 1788.63
Working capital 1704.81

Calculation of AR Days or Average Collection period

Opening Accounts Receivables 1164.50

Closing Accounts Receivables 1230.25
Average Accounts Receivables 1197.38

Sales Revenue for the year (sale of products) 12841.99

AR Turnover 10.73

Average Collection Period (in days) 34.03

Calculation of Inventory Days

Inventory at the Beginning of the year 2208.90

Inventory at the end of the year 2230.63
Average Inventory 2219.77

Cost of goods sold 9121.48

Inventory Turnover 4.11

Inventory Days 88.82

Operating Cycle (in days) 122.86

Calculation of AP days

AP at the beginning of the year 331174717.00

AP at the end of the year 221006264.00
Average Accounts Payables 276090490.50

Total Purchases 307863788.00

AP Turnover 1.1150829116

AP Days 327.3299197907
327
Cash collection cycle -327

Current Ratio 1.9531373174

Quick Ratio
2012-13 (in Crore) 2013-14 (in Crore) 2014-15 (in Crore)

3329.37 2499.40 3407.51

1879.45 1677.51 1458.89
1449.92 821.89 1948.62

1230.25 1419.41 1299.01

1419.41 1299.01 1257.69
1324.83 1359.21 1278.35

12481.20 9943.43 13562.18

9.42 7.32 10.61

38.74 49.89 34.40

2230.63 1896.02 1188.70

1896.02 1188.70 1398.53
2063.33 1542.36 1293.62

7539.42 5909.69 8626.64

3.65 3.83 6.67

99.89 95.26 54.73

89.14

305765732.00
305883907.00
305824819.50

411100834.00

1.3442363333

271.5296343026
272
-272

2.3356867207
2015-16 (in Crore) Reference

4549.67 pg 30
1426.12 pg 30
3123.55

1257.69 pg 30 (Trade Receivables)

1250.95 pg 30
1254.32

18821.58 Note 19 (point a)

15.01

24.32

1398.53 pg 30 (Inventories)
1730.59 pg 30
1564.56

12252.17 Note 21, 22, 23,26(other expenses*)

7.83

46.61

70.93

305883907.00 Pg 30, Trade Payables

261503799.00 Pg 30, Trade Payables *Other expenses include con
283693853.00 spares, Processing charges,W
Labour charges, Power and
Maintenance, Packaging ma
592611884.00 pg 31, Purchase of Stock in trade
Commission.

2.0889133752

174.7319943132
175
-175

3.1902434578
 `15-16
2,078,987,921
592,611,884
-64,980,833
99,665,290
31,386,253
119,862,640
91,891,131
324,963,778
7,495,267
9,349,016
27,181,639
99,307,221
3,417,721,207

r expenses include consumption of stores and

s, Processing charges,Weaving charges, Other
ur charges, Power and fuel, Repairs and
enance, Packaging material consumed and Sales
mission.
Working Capital
Current Assets 2,645,454,139
Current Liabilities 2,626,777,105
18,677,034

178

258

###
###

###

327 175
-327
Current Assets 2931424184
Current Liabilities 3048943181
-117,518,997.00

327
-327
178

258

###
###

###

175
Current Assets 3,142,016,917
Current Liabilities 3,324,611,382
-182,594,465

178

258

###
###

###

327 175
-327
Current Assets 2873559743 cogs calculation
Current Liabilities 2878238841
-4679098

327
-327
`15-16
2,078,987,921
592,611,884
-64,980,833
99,665,290
31,386,253
119,862,640
91,891,131
324,963,778
7,495,267
9,349,016
27,181,639
99,307,221
3,417,721,207

178

258

305,883,907
261,503,799

592,611,884

175
Items
Calculation of Working Capital
Current Assets
Current Liabilities
Working capital

Calculation of AR Days or Average Collection period

Opening Accounts Receivables

Closing Accounts Receivables
Average Accounts Receivables

Sales Revenue for the year 2016(sale of products)

AR Turnover

Average Collection Period (in days)

Calculation of Inventory Days

Inventory at the Beginning of the year

Inventory at the end of the year
Average Inventory

Cost of goods sold

Inventory Turnover

Inventory Days

Operating Cycle (in days)

Calculation of AP days

AP at the beginning of the year

AP at the end of the year
Average Accounts Payables

Total Purchases

AP Turnover

AP Days
Cash collection cycle

Current Ratio
(In Rs) Reference

1216.7
716.69
500

109
150
130

3,131

24.1719160105

15.1001683045
81

393
548
470

2523.54

5.3688913474

67.9842403925

83.0844086969

393
417
405

2,172

5.3635443413

68.0520150061
15.0323936908

1.6976656574
*Other expenses include consumption of stores and spares,
Processing charges,Weaving charges, Other Labour charges,
Power and fuel, Repairs and Maintenance, Packaging material
consumed and Sales Commission.
Items
Calculation of Working Capital
Current Assets
Current Liabilities
Working capital

Calculation of AR Days or Average Collection period

Opening Accounts Receivables

Closing Accounts Receivables
Average Accounts Receivables

Sales Revenue for the year 2011-2012(sale of products)

AR Turnover

Average Collection Period (in days)

Calculation of Inventory Days

Inventory at the Beginning of the year

Inventory at the end of the year
Average Inventory

Cost of goods sold

Inventory Turnover

Inventory Days

Operating Cycle (in days)

Calculation of AP days

AP at the beginning of the year

AP at the end of the year
Average Accounts Payables

Total Purchases

AP Turnover

AP Days

Cash collection cycle

Current Ratio
(In Rs) Reference

7,433,313,000 Pg 28
5,629,460,000 Pg 28
1,803,853,000

3,352,401,000 Pg 28 (Trade Receivables)

3,635,358,000 Pg 28 (Trade Receivables)
3,493,879,500

16,217,477,000 Note 19

4.6416818325

78.6352906497

2,382,659,000 Pg 28 (Inventories)
3,306,958,000 Pg 28 (Inventories)
2,844,808,500

10760159000 Pg 29 Expenses*

3.7823842976

96.4999776026

175.1352682523

1,376,156,000 Pg 28 (Payables)
1,774,089,000 Pg 28 (Payables)
1,575,122,500

1,376,156,000 Pg 29 (Purchase of Stock in trade)

0.8736818882

417.7721947948

78.6352906497
1.3204309117
*Expenses include Cost of materials consumed, Purchases of
Stock-in-trade, Changes in Inventories of Finished Goods, Work in
Progress and Stock in Trade and other expenses (which includes
consumption of stores and spares, Processing charges,Weaving
charges, Other Labour charges, Power and fuel, Repairs and
Maintenance, Packaging material consumed and Sales
Commission. )
Items (In Rs)
Calculation of Working Capital
Current Assets 1,174.81
Current Liabilities 1,196.37
Working capital -22

Calculation of AR Days or Average Collection period

Opening Accounts Receivables

Closing Accounts Receivables
Average Accounts Receivables #DIV/0!

Sales Revenue for the year 2014-2015(sale of products)

AR Turnover #DIV/0!

Average Collection Period (in days) #DIV/0!

58

Calculation of Inventory Days

Inventory at the Beginning of the year

Inventory at the end of the year
Average Inventory #DIV/0!

Cost of goods sold

Inventory Turnover #DIV/0!

Inventory Days #DIV/0!

Operating Cycle (in days) #DIV/0!

Calculation of AP days

AP at the beginning of the year

AP at the end of the year
Average Accounts Payables 0

Total Purchases

AP Turnover #DIV/0!

AP Days #DIV/0!
110
Cash collection cycle -52

Current Ratio 0.981978819

Reference

Note 19 (point a)

Note 21, 22 ,23,27A

Note 21