Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
---|---|---|---|---|---|---|---|
Primex-40 | |||||||
C and S Electric Limited |
PARTICULARS |
31st March 2023 |
31st March 2022 |
ASSETS |
|
|
Non - current assets |
|
|
Property, plant and equipment |
1,456.90 |
1,479.60 |
Right-of-use assets |
210.65 |
246.42 |
Capital work-in-progress |
14.39 |
16.29 |
Other intangible assets |
83.76 |
74.9 |
Intangible assets under development |
4.9 |
7.3 |
Trade receivables |
55.09 |
107.56 |
Other financial asset |
73.01 |
50.96 |
Deferred tax assets (Net) |
336.14 |
295.51 |
Income tax assets (Net) |
110.13 |
81.32 |
Other non-current assets |
50.64 |
68.84 |
Total Noncurrent assets |
2,395.61 |
2,428.70 |
Current assets |
|
|
Inventories |
2,244.05 |
2,339.69 |
Investments |
-2,937.19 |
-2,186.89 |
Trade receivables |
|
|
Cash and cash equivalents |
1,484.78 |
211.32 |
Bank balances other than above |
0.55 |
0.53 |
Loans |
3.83 |
1.18 |
Other financial assets |
58.64 |
83.21 |
Other current assets |
306.9 |
269.29 |
Total Current assets |
7,035.94 |
5,092.11 |
Total Assets |
9,431.55 |
7,520.81 |
EQUITY AND LIABILITIES |
|
|
Equity |
|
|
Equity share capital |
442.68 |
442.68 |
Other equity |
5,002.22 |
3,926.90 |
Total equity share capital |
5,444.90 |
4,369.58 |
Liabilities |
|
|
Non-current liabilities |
|
|
Lease liabilities |
124.8 |
160.21 |
Other financial liabilities |
50.89 |
43.87 |
Provisions |
261.07 |
244.11 |
Total Noncurrent liabilities |
436.76 |
448.19 |
Current liabilities |
|
|
Lease liabilities |
61.82 |
58.34 |
Trade payables |
|
|
total outstanding dues of micro enterprises and small enterprises |
530.22 |
292.23 |
total outstanding dues of creditors other than micro enterprises and small enterprises |
1,351.67 |
1,256.24 |
Other financial liabilities |
343.18 |
282.38 |
Income tax Liabilities (Net) |
122.04 |
- |
Other current liabilities |
670.21 |
397.03 |
Provisions |
470.75 |
416.82 |
Total current liabilities |
3,549.89 |
2,703.04 |
Total Liabilities |
3,986.65 |
3,151.23 |
Total equity and liabilities |
9,431.55 |
7,520.81 |
PARTICULARS |
31st March 2023 |
31st March 2022 |
Revenue from Operations |
15036.32 |
12197.94 |
Other Income |
109.01 |
130.21 |
Total income |
15,145.33 |
12,328.15 |
Expenses |
|
|
Cost of materials consumed |
9,539.31 |
8,032.04 |
Purchases of stock-in-trade |
1.58 |
8.46 |
Changes in inventories of finished goods, stock-in-trade and work in progress |
-111.83 |
-164.1 |
Employee benefits expense |
1,503.67 |
1,395.80 |
Finance costs |
21.73 |
45.86 |
Depreciation and amortisation expense |
318.9 |
301.1 |
Other expenses |
2,240.95 |
2,445.95 |
Total Income |
13,514.31 |
12,065.11 |
Profit before tax |
1631.02 |
263.04 |
Tax expenses |
|
|
Current tax |
449.26 |
97.47 |
Tax expense for earlier years |
1.09 |
22.03 |
Deferred tax charge/(credit) |
-37.31 |
-19.63 |
Total tax expenses |
413.04 |
99.87 |
Profit After Tax |
1217.98 |
163.17 |
Total comprehensive income for the year |
1,208.12 |
147.11 |
Basic and diluted earnings per share (Face value of Rs. 10 each): |
|
|
Earning per equity share |
27.51 |
3.69 |
PARTICULARS |
2022-2023 |
2021-2022 |
Current Ratio |
1.98 |
1.88 |
Debt service coverage ratio |
22.1 |
5.78 |
Return on Equity Ratio |
24.82% |
3.80% |
Inventory Turnover Ratio |
4.11 |
3.64 |
Trade Receivable Turnover Ratio |
5.64 |
5.09 |
Trade Payable Turnover Ratio |
5.54 |
4.6 |
Net Working Capital Turnover Ratio |
4.27 |
5.03 |
Net Profit Ratio |
8.18% |
1.36% |
Return on Capital Employed |
30.86% |
7.20% |
Insight of the financial ratios of C and S Electric for March 31, 2023
Current Ratio:
2022-2023: 1.98
2021-2022: 1.88
The current ratio indicates the company 's ability to cover its short-term obligations with its short-term assets. An increase in the current ratio from the previous year suggests improved liquidity.
Debt Service Coverage Ratio:
2022-2023: 22.1
2021-2022: 5.78
A significant increase in the debt service coverage ratio implies that the company has a more comfortable capacity to cover its debt obligations with its operating income.
Return on Equity Ratio:
2022-2023: 24.82%
2021-2022: 3.80%
The return on equity has substantially increased, indicating that the company is generating higher profits in relation to shareholders ' equity.
Inventory Turnover Ratio:
2022-2023: 4.11
2021-2022: 3.64
An increase in inventory turnover suggests that the company is selling its inventory more efficiently.
Trade Receivable Turnover Ratio:
2022-2023: 5.64
2021-2022: 5.09
The trade receivable turnover ratio has increased, indicating that the company is collecting its receivables more quickly.
Trade Payable Turnover Ratio:
2022-2023: 5.54
2021-2022: 4.6
An increase in the trade payable turnover ratio implies that the company is managing its payables more efficiently.
Net Working Capital Turnover Ratio:
2022-2023: 4.27
2021-2022: 5.03
A decrease in the net working capital turnover ratio may suggest that the company is not utilizing its working capital as efficiently as the previous year.
Net Profit Ratio:
2022-2023: 8.18%
2021-2022: 1.36%
The net profit ratio has significantly improved, indicating that the company is more profitable as a percentage of its total revenue.
Return on Capital Employed:
2022-2023: 30.86%
2021-2022: 7.20%
A substantial increase in the return on capital employed suggests that the company is generating higher returns from its capital investment.
In summary, the financial ratios for C and S Electric for the fiscal year ending March 31, 2023, show positive trends in liquidity, debt coverage, profitability, and efficiency in managing inventory and receivables. These improvements indicate a healthier financial position and operational performance compared to the previous fiscal year.
Particulars |
2023 |
2022 |
Dividend Per share (Amt in ₹) |
20 |
3 |
Retained Earnings (In Millions) |
- |
- |