| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| ESL Steel Limited |
|
PARTICULARS |
31st March 2023 |
31st March 2022 |
|
Assets |
|
|
|
Non-current assets |
|
|
|
Property, Plant and Equipment |
4,485.52 |
4,567.67 |
|
Capital work-in-progress |
1,298.96 |
806.11 |
|
Other Intangible Assets |
468.17 |
541.96 |
|
Financial Assets: |
0.00 |
0.00 |
|
Other Financial Assets |
93.24 |
86.24 |
|
Non Current Tax Assets (net) |
24.62 |
16.30 |
|
Deferred Tax Assets (net) |
2,548.92 |
2,634.57 |
|
Other Non-Current Assets |
29.09 |
118.77 |
|
Total Non-Current Assets |
8,948.51 |
8,771.62 |
|
Current assets |
|
|
|
Inventories |
1,394.39 |
1,179.67 |
|
Financial Assets: |
0.00 |
0.00 |
|
Investments |
20.03 |
180.16 |
|
Trade Receivables |
248.63 |
80.58 |
|
Cash and Cash Equivalents |
35.04 |
64.11 |
|
Bank Balances other than (iii) above |
158.41 |
535.58 |
|
Other Financial Assets |
14.91 |
35.33 |
|
Other Current Assets |
425.83 |
303.81 |
|
Total Current Assets |
2,297.25 |
2,379.24 |
|
TOTAL ASSETS |
11,245.76 |
11,150.86 |
|
EQUITY AND LIABILITIES |
|
|
|
Equity |
|
|
|
Equity Share Capital |
1,849.03 |
1,849.03 |
|
Other Equity |
3,718.03 |
4,278.70 |
|
Total Equity |
5,567.06 |
6,127.73 |
|
Liabilities |
|
|
|
Non-current liabilities |
|
|
|
Financial Liabilities: |
|
|
|
Borrowings |
1,945.49 |
2,402.03 |
|
Lease Liability |
14.68 |
15.27 |
|
Provisions |
219.32 |
226.62 |
|
Total Non-Current Liabilities |
2,179.49 |
2,643.91 |
|
Current liabilities |
|
|
|
Financial Liabilities: |
|
|
|
Borrowings |
460.42 |
460.42 |
|
Lease Liabilities |
175.34 |
219.43 |
|
Operational Buyers Credit / Suppliers Credit |
1,277.75 |
910.46 |
|
Trade Payables |
|
|
|
Total Outstanding dues of micro and small enterprises |
65.08 |
100.29 |
|
Total Outstanding dues of creditors other than micro and small enterprises |
608.93 |
210.50 |
|
Other Financial Liabiities |
130.72 |
83.48 |
|
Other Current Liabilities |
779.07 |
383.95 |
|
Provisions |
1.90 |
10.70 |
|
Total Current Liabilities |
3,499.21 |
2,379.22 |
|
Total Liabilities |
5,678.69 |
5,023.13 |
|
TOTAL EQUITY AND LIABILITIES |
11,245.76 |
11,150.86 |
|
PARTICULARS |
31st March 2023 |
31st March 2022 |
|
Revenue from Operations |
|
|
|
Sale of Products |
7,851.81 |
6,474.35 |
|
Other Operating Income |
125.77 |
121.52 |
|
Total Revenue from Operations |
7,977.58 |
6,595.87 |
|
Other Income |
74.70 |
203.97 |
|
Total Income Expenses |
8,052.28 |
6,799.84 |
|
Cost of Materials Consumed |
5,022.60 |
4,593.55 |
|
Changes in Inventories of Finished/ Semi-Finished Goods and Stock-in-Trade |
-405.42 |
-250.00 |
|
Employee Benefits Expense |
213.26 |
161.59 |
|
Finance Costs |
376.05 |
338.22 |
|
Depreciation and Amortization Expense |
443.75 |
345.30 |
|
Other Expenses |
2,872.81 |
1,528.51 |
|
Total Expenses |
8,523.05 |
6,717.16 |
|
Profit/ (Loss) before exceptional items and tax |
-470.77 |
82.68 |
|
Exceptional Items |
- |
-58.48 |
|
Profit/ (loss) before tax |
-470.77 |
24.20 |
|
Tax expense: |
|
|
|
(1) Current tax |
- |
- |
|
(2) Income Tax for earlier years |
- |
- |
|
(3) Deferred Tax |
87.13 |
118.80 |
|
Profit/ (loss) for the year Other Comprehensive Income: |
-557.91 |
-94.59 |
|
Items that will not be reclassified to profit or loss |
-4.24 |
-3.10 |
|
Income tax relating to items that will not be reclassified to profit or loss |
1.48 |
1.08 |
|
Other Comprehensive Income (net of taxes) |
-2.76 |
-2.01 |
|
Total Comprehensive Income for the year (comprising of Profit/(Loss) and Other Comprehensive Income for the year) |
-560.66 |
-96.61 |
|
Earning per Equity Share [Face value of Rs. 10 each] |
|
|
|
Basic and Diluted EPS |
-3.02 |
-0.51 |
|
PARTICULARS |
2023 |
2022 |
Read In |
|
Current Ratio |
0.66 |
1 |
Times |
|
Debt-Equity ratio |
0.47 |
0.51 |
Times |
|
Debt service coverage ratio |
0.37 |
0.89 |
Times |
|
Inventory turnover ratio |
5.93 |
6.42 |
Times |
|
Trade Receivable turnover ratio |
48.47 |
71.9 |
Times |
|
Trade payables turnover ratio |
3.28 |
4.92 |
Times |
|
Net profit ratio |
-6.99 |
0.55 |
% |
|
Return on capital employed |
-1.2 |
4.62 |
% |
|
Return on Investments |
14.57 |
3.55 |
% |
|
Return on Equity Ratio |
-10.02 |
-0.59 |
% |
The financial ratios of ESL Steel provide insight into the company 's financial performance and position For March 31, 2023
Current Ratio (0.66 times):
Indicates ESL Steel may have some difficulty covering short-term obligations with its short-term assets.
Debt-Equity Ratio (0.47 times):
Suggests ESL Steel has a moderate level of debt relative to equity.
Debt Service Coverage Ratio (0.37 times):
Indicates ESL Steel may face challenges in covering its debt obligations from its operating income.
Inventory Turnover Ratio (5.93 times):
Shows how efficiently ESL Steel is managing its inventory turnover. A higher ratio is generally favourable.
Trade Receivable Turnover Ratio (48.47 times):
Indicates the efficiency of collecting receivables. A higher ratio suggests effective management of receivables.
Trade Payables Turnover Ratio (3.28 times):
Reflects how quickly the company pays its trade payables. A higher ratio may indicate efficient payment management.
Net Profit Ratio (-6.99%):
Suggests ESL Steel incurred a net loss, indicating a negative profitability for the specified period.
Return on Capital Employed (ROCE) (-1.2%):
Indicates a negative return on the capital employed, implying that the company may not be effectively utilizing its capital.
Return on Investments (ROI) (14.57%):
Indicates a positive return on investments, suggesting profitability on overall investments made.
Return on Equity (ROE) Ratio (-10.02%):
Indicates a negative return on equity, suggesting that the shareholders ' equity may not have yielded positive returns.
In summary, ESL Steel seems to face challenges in terms of current liquidity, debt coverage, and profitability. It 's important to further investigate the reasons behind the negative net profit and negative return ratios to understand the root causes of these issues. Additionally, considering industry benchmarks and comparing these ratios with previous periods could provide more context for a comprehensive analysis.
|
PARTICULARS |
2023 |
2022 |
|
Dividend (final + interim) (In Rs.) |
Nil |
Nil |
|
Retained Earnings (In Rs. Lakhs) |
-5,925.48 |
-5,364.82 |
