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C and S Electric Limited Annual Reports, Balance Sheet and Financials

Last Traded Price 1,070.00 + 1.90 %

C and S Electric Limited (C & S Electric) Return Comparision with Primex 40 Index

Periods 1 Week 1 Month 3 Months 6 Months 1 Year 3 Years All Time
Primex-40 -15.70 (-0.43%) -58.84 (-1.59%) 200.37 (5.83%) 590.52 (19.40%) 1204.06 (49.53%) 1425.26 (18.05%) 1439.30 (65.55%)
C and S Electric Limited 0.00 (0.00%) 0.00 (0.00%) 0.00 (0.00%) 170.00 (18.89%) 470.00 (78.33%) 670.00 (167.50%)

C AND S ELECTRIC Limited Balance Sheet (In Rs. Millions)

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


C AND S ELECTRIC Limited Profit & Loss Statement (In Rs. Millions)

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

C and S Electric Limited Financial Ratios

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.

 

Dividend history of C and S Electric Limited

Particulars

2023

2022

Dividend Per share (Amt in ₹)

20

3

Retained Earnings (In Millions)

-

-

 

C & S Electric Annual Report

C and S Electric Annual Report 2019-20

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C & S Electric Annual Report 2022-2023

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C & S Electric Annual Report 2021-2022

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C & S Electric Annual Report 2020-21

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