Vous êtes sur la page 1sur 16

Company >> Finance >> P & L Consolidated

Britannia Industries Ltd


Industry :Food And Dairy Products Multinational
(Rs in Crs)
Mar 11(12) Mar 10(12) Mar 09(12) Mar 11 (12)
Year
INCOME :
4,637.78
3,796.32
3,452.26
Sales Turnover
100%
32.61
23.41
31.03
Excise Duty
4,605.17
3,772.91
3,421.23
Net Sales
100%
64.88
58.24
82.72
Other Income
1.41
15.16
27.25
19.62
Stock Adjustments
0.33
Total Income
4,685.21
3,858.40
3,523.57
101.74
EXPENDITURE :
3,040.56
2,438.74
2,138.69
Raw Materials
66.02
56.94
45.47
51.48
Power & Fuel Cost
1.24
180.2
164.51
158.71
Employee Cost
3.91
320.49
282.13
257.5
Other Manufacturing Expenses
6.96
666.45
602.91
499.79
Selling and Administration Expenses
14.47
120.91
134.4
122.77
Miscellaneous Expenses
2.63
4,385.55
3,668.16
3,228.94
Total Expenditure
95.23
299.66
190.24
294.63
Operating Profit
6.51
47.81
23.45
32.6
Interest
1.04
251.85
166.79
262.03
Gross Profit
5.47
64.86
58.23
65.91
Depreciation
1.41
0
0
0
Minority Interest(before tax)
186.99
108.56
196.12
Profit Before Tax
40.95
21.5
34.65
Tax
11.84
-16.04
12.77
Deferred Tax
134.2
103.1
143.24
Net Profit
-0.07
0.14
-8.03
Minority Interest(after tax)
0.08
0.22
0.21
Profit/Loss of Associate Company
134.35
103.18
151.48
Net Profit after Minority Interest & P/L of Assoc. Co.
14.52
-19.3
19.22
Extraordinary Items
119.83
122.48
132.26
Adjusted Net Profit
0
0
0
Adjst. below Net Profit
57.13
35.3
14.62
P & L Balance brought forward
0
0
0
Statutory Appropriations
104.76
81.35
130.8
Appropriations
86.72
57.13
35.3
P & L Balance carried down
77.64
59.73
95.56
Dividend
0
0
0
Preference Dividend
325
250
400
Equity Dividend (%)
10.18
39
53.16
EPS before Minority Interest (Unit Curr.)
10.19
39.04
56.61
EPS after Minority Interest (Unit Curr.)
27.29
118.38
301.95
Book Value (Unit Curr.)
http://www.capitaline.com

Mar 10(12)

Mar 09(12)
100%

100%

100%
1.54
0.72
102.27

100%
2.42
0.57
102.99

64.64
1.21
4.36
7.48
15.98
3.56
97.22
5.04
0.62
4.42
1.54

62.51
1.50
4.64
7.53
14.61
3.59
94.38
8.61
0.95
7.66
1.93

Britannia Industries Ltd

Consolidated Profit & Loss a/c


Industry :Food And Dairy Products Multinational

Particulars
INCOME
Sales
less: excise duty
Net Sales

(Rs in Crs)

March 2011 (12)


4,637.78
32.61
4,605.17

Other income
Stock adjustments

64.88
15.16

TOTAL INCOME

4,685

EXPENSES
1. Cost of goods: Raw Material
Power & Fuel
Other Manufacturing Expenses
2. Administration Exp:
Employee Cost
Selling & Admin Exp

3. Miscellaneous Exp
TOTAL EXPENDITURE

3,040.56
56.94
320.49
3,417.99
180.2
666.45
846.65
120.91
4,385.55

Operating Profit

299.66

Less: Interest
Gross Profit

47.81
251.85

Depreciation
Minority Interest(before tax)
Profit Before Tax
Tax
Deferred Tax
Net Profit After Tax

64.86
0
186.99
40.95
11.84
134.2

Minority Interest(after tax)

-0.07

0.08
Profit/Loss of Associate Company
134.35
Net Profit after Minority Interest & P/L of Assoc. Co.
Extraordinary Items
Adjusted Net Profit
Adjst. below Net Profit
P & L Balance brought forward
Statutory Appropriations
Appropriations
P & L Balance carried down
Dividend
Preference Dividend
Equity Dividend (%)
EPS before Minority Interest (Unit Curr.)
EPS after Minority Interest (Unit Curr.)
Book Value (Unit Curr.)

14.52
119.83
0
57.13
0
104.76
86.72
77.64
0
325
10.18
10.19
27.29

Margin on sales
Gross profit margin
Operating profit margin
Net profit margin

5.47
4.06
2.91

Retun on investment
Operating profit to operating assets
Operating assets turnover
Net income to total assets (return on assets)
Return on equity

15.15
3.73
0.14
0.41

Efficiency of use of assets


Total asset turnover
Operating assets turnover
Working capital turnover
Average working capital
Shareholder equity turnover
Average shareholder equity

4.86
3.73
87.07
52.89
32.57
141.4

Return per share of equity


Earnings per share
Earnings price ratio
Dividend per share

5.60
0.11
0.08

Short-term
Net working capital

45.90

Current ratio
Quick ratio
Accounts receivable turnover
Collection period
Inventory turnover
Average inventory
Inventory holding peiod
Long term
Lotal debt to total capital
Long-term debt to total capital
Long -term debt to fixed assets
Interest cover/times interest earned
Interest expense
Gearing ratio
Equity multiplier
Debt equity ratio

1.07
0.56
59.71
6.11
10.50
325.61
34.77

0.66
1.9
1.23

1.9
2.9
1.90

solidated Profit & Loss a/c


Common Size Percentages

March 2010 (12)

March 2009 (12)

March 2011 (12)

March 2010 (12)

3,796.32
23.41
3,772.91

3,452.26
31.03
3,421.23

100.00
0
100.00

100.00
0
100.00

58.24
27.25

82.72
19.62

1.41
0.33

1.54
0.72

3,858

3,524

101.74

102.27

2,438.74
45.47
282.13
2,766.34

2,138.69
51.48
257.5
2,447.67

66.02
1.24
6.96
74.22

64.64
1.21
7.48
73.32

164.51
602.91
767.42

158.71
499.79
658.5

3.91
14.47
18.38

4.36
15.98
20.34

134.4

122.77

2.63

3.56

3,668.16

3,228.94

95.23

97.22

190.24

294.63

6.51

5.04

23.45
166.79

32.6
262.03

1.04
5.47

0.62
4.42

58.23
0
108.56
21.5
-16.04
103.1

65.91
0
196.12
34.65
12.77
143.24

1.41
0
4.06
0.89
0.26
2.91

1.54
0
2.88
0.57
-0.43
2.73

0.14

-8.03

0.00

0.00

0.22
103.18

0.21
151.48

0.00
41.92

0.01
36.57

-19.3
122.48
0
35.3
0
81.35
57.13
59.73
0
250
39
39.04
118.38

19.22
132.26
0
14.62
0
130.8
35.3
95.56
0
400
53.16
56.61
301.95

0.32
2.60
0
1.24
0.00
2.27
1.88
1.69
0.00
7.06
0.22
0.22
0.59

-0.51
3.25
0
0.94
0.00
2.16
1.51
1.58
0.00
6.63
1.03
1.03
3.14

4.42
2.88
2.73

7.66
5.73
4.19

8.79
3.06
0.11
0.36

15.88
2.77
0.14
0.20

4.01
3.34
40.02
94.29
7.51
502.085

3.42
3.16
20.87
163.915
4.84
706.8

4.30
0.09
0.07

5.97
0.12
0.06

59.88

128.69

1.10
0.57
51.23
7.12
9.33
296.45
39.11

1.27
0.67
47.84
7.63
7.92
309.00
46.08

0.70
2.33
1.32

0.28
0.39
0.59

2.33
3.33

0.39
1.39

2.33

0.39

Percentages

March 2009 (12)


100.00
0
100.00
2.42
0.57
102.99

62.51
1.50
7.53
71.54
4.64
14.61
19.25
3.59
94.38
8.61
0.95
7.66
1.93
0
5.73
1.01
0.37
4.19
-0.23

0.01
58.83
0.56
3.87
0
0.43
0.00
3.82
1.03
2.79
0.00
11.69
1.55
1.65
8.83

282.8

721.37

692.23

572.01

Britannia Industries Ltd


Industry :Food And Dairy Products - Multinational

PARTICULARS
SOURCES OF FUNDS
A. SHAREHOLDERS FUNDS

Share Capital
Reserves Total
Total Shareholder Funds
B. LOAN FUNDS
Secured Loan
Unsecured Loan
Minority Interest
Total Debt
TOTAL LIABILITIES
(Capital Employed)
APPLICATION OF FUNDS
A. FIXED ASSETS
Gross Block
less: Depreciation

Net Block
Capital Work in Progress
B. INVESTMENTS
C. CURRENT ASSESTS, LOAN & ADVANCES
Inventories
Sundry Debtors
Cash and Bank
Loans and Advances
Total Current Assets
Less: Current liabilities & Provisions
Current Liabilities
Provisions
Total Current Liabilities
NET CURRENT ASSETS
Miscellaneous Expenses not written off
Deferred Tax Assets
Deferred Tax Liability

Net Deferred Tax


TOTAL ASSETS

1.904456645

BALANCE SHEET

2.330693069

(Rs in Crs)

March 2011 (12)

March 2010 (12)

March 2009 (12)

23.89
302.14

23.89
258.91

23.89
697.48

326

433.3
185.53
2.08
620.91

0.386098673

283

520.51
136.45
2.16
659.12
947

March 2011 (12)

1.46
18.53
19.99

721

166.04
108.78
3.7
278.52
942

26.57
11.38
0.13
38.07
1,000

58.06

1,054.61
549.8
504.81

1,010.54
511.2
499.34

921.65
451.14
470.51

111.37
58.06
53.31

13.45

10.16

6.3

1.42

388.52

366.44

377.34

41.03

347
80.96
76.88
225.01
729.85

304.21
73.27
42.75
211.05
631.28

288.69
74
68.84
179.19
610.72

36.64
8.55
8.12
23.76
77.07

458.62
225.33
683.95

384
187.4
571.4

330.11
151.92
482.03

28.12
13.82
41.94

45.9

59.88

128.69

4.85

0
24.89
30.63

0
31.9
25.8

27
15.44
25.39

0.00
2.63
3.23

-5.74
946.94

6.1
941.92

-9.95
999.89

-0.61
100.00

Common Size Percentages


March 2010 (12)
March 2009 (12)

1.58
17.11
18.69

1.61
47.07
48.68

34.40
9.02
0.14
43.55

11.20
7.34
0.25
18.79

62.24

67.47

107.29
54.27
53.01

92.18
45.12
47.06

1.08

0.63

38.90

37.74

32.30
7.78
4.54
22.41
67.02

28.87
7.40
6.88
17.92
61.08

25.37
12.38
37.76

22.28
10.25
32.53

6.36

12.87

0.00
3.39
2.74

2.70
1.54
2.54

0.65
100.00

-1.00
100.00